For the identification of legal entities in their relations with the local tax authority, the Tax Registration Certificate is attached electronically (the document by which the tax registration code/unique registration code is individualized). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For representing taxpayers in their relationship with the local fiscal authority, the following documents are attached electronically: the power of attorney and the proxy's identity document. The power of attorney will be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For compliance with the original, the proxy's identity document will be electronically signed with a qualified electronic signature by the authorized person.*

For the registration of a means of transport in the tax records, the following supporting documents shall be electronically attached, as applicable: - The acquisition document of the means of transport, which may be, as the case may be: -Invoice / Sale-purchase contract / Exchange contract / Deed of donation / Payment in kind deed / Award deed / Final and irrevocable/definitive and enforceable court decision, etc. - In the case of mergers/divisions, the documents are: The merger/division project, the decision of the General Meeting or the Board of Directors, respectively the Directorate, by which the operation is approved, documents drawn up for each company separately, the handover protocol of the goods, the court decision pronounced in public session, by which the registration in the Trade Register of the abovementioned mention changes is ordered, Registration certificate of mentions, as the case may be - Deregistration certificate - documents filed/issued to/by the National Trade Register Office, regarding merger/division; - In the case of legal persons whose field of activity is trade/production of means of transport, for second-hand vehicles registered as stock and not used for own benefit, not registered, the acquisition document is accompanied by the Accounting Note with a certain date, reflecting the transfer from account 371 - goods to account 213 - Technical installations, means of transport, animals and plantations, the means of transport, having the body series/engine series mentioned, thus the date of accounting registration of the operation represents the reference date for tax registration; - In the case of means of transport subject to financial leasing contracts: The financial leasing contract and/or the novation/assignment contract/Recovery proof and cancellation request, accompanied by the handover protocol or any similar document, for taxpayers who are tenants; - The vehicle identification document; - Tax certificate issued prior to the transfer in the name of the seller/former user, by the specialized department of the competent local public administration authority, except for means of transport acquired from abroad. In the case of transfer of ownership, by using, as the case may be, the SALE-ACQUISITION CONTRACT, MODEL 2016 ITL-054, the visa applied in the upper right corner represents the equivalent of the TAX CERTIFICATE (according to ORDER 1069/1578/114 of 28.07.2016)! - The customs document, issued by the Romanian Customs Authority, for the means of transport, in case it is acquired from other states than the European Union member states; - Certificate issued by the Romanian Auto Registry, attesting the suspension system in the case of means of transport with a total authorized mass of over 12 tons; - Document issued by the Romanian Naval Authority, attesting the technical characteristics of the means of water transport; - Registration form - AS APPLICABLE; - In the case of registration of means of transport on the administrative-territorial area of the locality/sector where the work point is located, (subject to compliance with the provisions of art. 82 - Fiscal Procedure Code, respectively holding a TIN issued for the work point), the Decision of the associates/sole associate/Own responsibility statement is also submitted, mentioning the means of transport, identified by body/engine series, reference date/certain date with which they will be registered in the administrative-territorial area of the locality/sector where the work point with assigned TIN is located, supporting documents (invoice/residual invoice/s-p.c./etc.), Tax certificate; Continuity in taxation and registration is mandatory, in case the good was registered/entered in the police/fiscal authority records, prior to declaration at the work point. For compliance with the original, each document shall be electronically signed with a qualified electronic signature.*

For the registration of a means of transport in the fiscal records, the following form must be filled out and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the tax/fee on means of transport owned by individuals/legal entities - model 2016 ITL 005*

For the registration of a freight vehicle with a total authorized mass of over 12 tons in the fiscal records, the following form is completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax on freight vehicles with a total authorized mass of over 12 tons owned by natural/legal persons - model 2016 ITL 006*

For the registration of a watercraft in the fiscal records, the following form is completed and electronically signed with a qualified electronic signature: -Fiscal declaration for determining the tax/fee on watercraft owned by individuals/legal entities model 2016 ITL 007*