For the registration/modification of a building in the fiscal record, for the purpose of determining the building tax, the form is downloaded and completed and electronically signed, with a qualified electronic signature.*

For the registration of a building in the fiscal records, in the case of legal entities with headquarters in another European Union member state, for the determination of the building tax, the form must be downloaded, completed, and electronically signed with a qualified electronic signature. Note: the document is mandatory only in the case of legal entities with headquarters in another European Union member state.*

For the identification of legal entities in relation to the local tax authority, an electronic copy of the Fiscal Registration Certificate (the document that individualizes the fiscal registration code/unique registration code) is attached. Note: the conformity with the original of a document is performed by the taxpayer/payer by entering the mention "conform cu originalul" (true to the original), according to art. 64 para. (5) of Law no. 207/2015 regarding the Fiscal Procedure Code with subsequent amendments and completions, and each document will be electronically signed with a qualified electronic signature.*

For the representation of taxpayers in relation to the local fiscal authority, electronic copies of the following documents are attached (as applicable): - power of attorney and copy of the identity document of the authorized representative - identity document of the administrator The power of attorney will be electronically signed, with a qualified electronic signature, by the administrator/legal representative of the legal entity. Note: the conformity with the original of the copies is carried out by the taxpayer/payer by inserting the mention "certified copy of the original", according to art. 64 para. (5) of Law no. 207/2015 regarding the Fiscal Procedure Code with subsequent amendments and completions, and each document will be electronically signed with a qualified electronic signature.*

For the registration/modification of a building in the fiscal records, the following supporting documents must be attached electronically, as applicable: 1) In the case of buildings owned: - The deed of acquisition of the building, which may be, as the case may be: Sale-purchase contract, Exchange contract / Deed of donation / Deed of debt settlement / Deed of adjudication / Court decision, final and irrevocable/final and enforceable, etc. - The energy performance certificate of the building provided for in Law no. 372/2005 with subsequent amendments and completions; Note: The authentic form is mandatory when a property (building and/or land) is subject to a property transfer. 2) In the case of mergers/divisions: - Merger/division project, - Decision of the General Assembly or the Board of Directors, respectively the directorate, approving the operation, documents drawn up for each company, - Handover protocol of the assets, - The ruling pronounced in the public meeting, ordering the registration in the Trade Register of the mentions regarding the above-mentioned changes, - Certificate of registration of mentions, as applicable - Certificate of deletion - Documents submitted/issued at/by the National Trade Register Office, regarding the merger/division; Note: The authentic form is mandatory when a property (building and/or land) is subject to a property transfer. 3) In the case of newly constructed buildings: - Building permit - Minutes of acceptance upon completion of works - Document certifying the regularization of the fee for the building permit, drawn up by the Urban Planning and Building Permits Service within the City Hall of Pitești Municipality - Notice regarding the start of authorized works at the City Hall of Pitești Municipality – Urban Planning and Building Permits Service and at the State Inspectorate for Construction - Site plan for each level of the building and situation plans stamped “approved for no change” - Trial balance corresponding to the month of registration in the accounting records of the value of the building, accompanied by the relevant account sheet; - The energy performance certificate of the building provided for in Law no. 372/2005 with subsequent amendments and completions; - Street nomenclature and address certificate; 4) In case of taxpayers who are tenants: - Financial leasing contract and/or novation contract - Proof of recovery and request for termination, accompanied by the evaluation report for taxation and the handover protocol, or any other similar document; - The energy performance certificate of the building provided for in Law no. 372/2005 with subsequent amendments and completions; 5) In the case of buildings owned by public or private property of the State: - Document assigning a building in concession/lease/administration/use, public or private property of the state, or of administrative-territorial units (photocopy) - Certificate issued by the institution owning the building, showing the value of the building/space in the building used, as well as the dates of reassessments of the building subject to declaration, for the entire duration of the rental/concession contract(s). 6) In the case of building evaluation: - Evaluation report for taxation, including the taxable values of the buildings, prepared by an A.N.E.V.A.R. (National Association of Authorized Evaluators of Romania) expert, with evaluator’s stamp, valid at the date of issuing the reports. Note: The conformity with the original of copies shall be carried out by the taxpayer/payer by writing the mention “certified true copy”, according to art. 64 para. (5) of Law no. 207/2015 on the Fiscal Procedure Code with subsequent amendments and completions, and each document shall be electronically signed with a qualified electronic signature.*