For the identification of legal entities in relation to the local tax authority, the Tax Registration Certificate is electronically attached (a document that individualizes the tax registration code/unique registration code). For compliance 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 authorization and the identity document of the authorized person. The authorization will be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For compliance with the original, the identity document of the authorized person will be electronically signed with a qualified electronic signature by the authorized person.*

For the registration/modification of a building in the fiscal records, the following supporting documents shall be electronically attached, as applicable: - Affidavit, if the building is used for residential purposes, with the knowledge of the criminal law provisions regarding forgery in documents, which will include the statements provided in point 6, Title IX of Government Decision no. 1/2016 approving the Methodological Norms for the application of Law no. 227/2015 on the Fiscal Code, as subsequently amended and supplemented, accompanied by supporting documents reflecting the purpose of the building, namely: lease contracts, loan for use contracts, or any other relevant documents; - The building acquisition deed, which may be, as the case may be: Sale-purchase contract, Exchange contract / Donation deed / Dation in payment deed / Award deed / Final and irrevocable/judgment, etc. The authentic form is mandatory when a real estate property (building and/or land) is the subject of property transfer. In the case of mergers/divisions: Merger/division project, General Meeting or Board of Directors (or Directorate) decision approving the operation, documents prepared for each company, Handover protocol of assets, Court order pronounced in a public session ordering registration in the Trade Register of the above mentioned changes, Registration certificate, as appropriate - Deregistration certificate - documents filed/released with/by the National Trade Register Office regarding the merger/division; The authentic form is mandatory when a real estate property (building and/or land) is subject to property transfer. - In the case of newly constructed buildings: Building permit / Final reception report upon completion of works (for buildings fully completed before the expiry of the deadline provided in the building permit, but prepared no later than 15 days from the actual end of works, as well as for buildings completed on the deadline specified in the building permit, with the obligation to draft the final reception report within the legal term) and/or Partial reception report stating the stage of the works, as well as the built area based on which the building tax is established, for buildings whose construction works were not completed by the deadline in the building permit, and for which the extension of the validity was not requested according to the law, at the expiry of this term and only for the built area that has the basic structural elements of a building, i.e., walls and roof / Document attesting the regularization of the fee for the building permit / Notification of start of authorized works to the local public authority issuing the permit and to the State Construction Inspectorate / Affidavit, stating, with the knowledge of the criminal law provisions regarding forgery in documents, that all direct costs attributable to the investment are included in the value declared to the fiscal authority, as well as the date when the works were fully completed / Analytical sheet of account 231 – fixed assets in progress – Trial balance for the month of accounting registration of the building’s value, accompanied by the corresponding account sheet; - Accounting balance sheet, for previous financial years, registered at A.N.A.F., in the situation where the building was acquired and undeclared in the last five fiscal years prior to the current year; - In the case of taxpayers who are lessees: Financial leasing contract and/or novation contract / Proof of recovery and rescission request, accompanied by valuation report for taxation purposes and handover-receipt report or any other similar document; - The document according to which a building, owned by the public or private domain of the state or administrative-territorial units, is granted in concession/lease/administration/use (photocopy), accompanied by the certificate issued by the institution holding the building, showing the value of the building/space used, as well as the revaluation dates for the building subject to declaration, for the entire duration of the lease/concession contracts. - In case of building revaluation: Valuation report for taxation purposes, prepared by an A.N.E.V.A.R. expert (National Association of Authorized Valuers from Romania), accompanied by proof that the evaluation results have been registered in the A.N.E.V.A.R. fiscal database (receipt/information sheet) and by the valuer's stamp, valid at the date of report issuance, including the taxable values of the buildings (original or photocopy); For conformity with the original, each document shall be electronically signed with a qualified electronic signature.*

For the registration/modification of a building in the fiscal records, for the purpose of establishing the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*

For the registration of a building in the fiscal records, for the purpose of establishing the building tax, the following form is to be completed and electronically signed with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*

For the registration/modification of a building in the tax records, in order to determine the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*