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

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

For the registration of a water transport vehicle in the fiscal records, the following form must be completed and electronically signed with a qualified electronic signature: -Fiscal declaration for establishing the tax/fee on water transport vehicles owned by individuals/legal entities, model 2016 ITL 007*

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

For the representation of taxpayers in their relationship with the local tax authority, the following documents are attached electronically: the authorization and the identity document of the authorized representative. The authorization will be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For conformity with the original, the identity document of the authorized representative will be electronically signed with a qualified electronic signature by the authorized person.*

For the registration of a means of transport in the fiscal records, the following supporting documents are attached electronically, as applicable: - The deed of acquisition of the means of transport, which may be, as the case may be: - Fiscal invoice / Sale-purchase contract / Exchange contract / Donation deed / Deed of payment in lieu / Adjudication deed / Final and irrevocable judicial decision/final and enforceable, etc. - In the case of mergers/divisions, the acts are: Merger/division project, General Assembly or Board of Directors decision, or, as the case may be, Directorate decision approving the operation, documents drawn up for each company separately, Handover protocol of the goods, Ruling pronounced in public session, ordering the registration in the Trade Registry of the mentions regarding the above-mentioned modifications, Registration certificate of mentions, as the case may be - Deregistration certificate - documents filed/issued at/by the National Trade Register Office, regarding the merger/division; - In the case of the legal entity whose object of activity is trade/production of means of transport, for second-hand vehicles, registered as merchandise stock and not used for the entity’s own benefit, not registered, the deed of acquisition 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, means of transport, mentioning the body/engine series, thus, the date of accounting record of the operation represents the reference date for fiscal registration; - In the case of means of transport that are the object of financial leasing contracts: The financial leasing contract and/or the novation/assignment/recovery evidence and termination request, accompanied by the handover-receipt protocol or any other similar document, in the case of taxpayers who are lessees; - Vehicle identity card; - Fiscal attestation certificate issued before disposal 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 ownership transfer, by using, as the case may be, the CONTRACT OF DISPOSAL-ACQUISITION, MODEL 2016 ITL-054, the visa applied in the upper right corner is the equivalent of the FISCAL ATTESTATION CERTIFICATE (according to ORDER 1069/1578/114 of 28.07.2016)! - Customs document, issued by the Romanian Customs Authority, for the means of transport, if acquired from states other than European Union Member States; - Certificate issued by the Autonomous Administration “Romanian Auto Registry,” attesting to the suspension system in the case of means of transport with a total authorized mass exceeding 12 tons; - Document issued by the Romanian Naval Authority, showing the technical characteristics of the means of transport by water; - In the situation of registering means of transport in the administrative-territorial area of the locality/sector where the work point is located, (under the condition of compliance with the provisions of art. 82 - Fiscal Procedure Code, i.e. to hold the company registration code issued for the work point), the decision of the associates/sole associate/Solemn declaration, mentioning the means of transport identified by body/engine series, reference date/certain date on which they will be registered in the administrative-territorial area of the locality/sector where the work point with assigned company registration code is located, supporting documents (invoice/residual invoice/sale-purchase contract/etc.), Fiscal attestation certificate, are also submitted; Continuity in taxation and in documents is mandatory if the asset was previously subject to registration in the police/fiscal authority records, before declaration at the work point; - Fiscal attestation certificate issued in the name of the buyer, according to G.E.O. 7/2026; - Unique registration code; - Power of attorney and the identity document of the person delegated to submit the above-mentioned documents, or the administrator’s identity document, if he/she submits the documents. For compliance with the original, each document will be electronically signed with a qualified electronic signature.*