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

For the registration of a goods transport vehicle with a total authorized mass of over 12 tons in the fiscal records, the following form must be filled out and electronically signed with a qualified electronic signature: - Fiscal declaration for the establishment of the tax on goods transport vehicles with a total authorized mass of over 12 tons owned by individuals/legal entities - model 2016 ITL 006*

For the registration of a means of water transport in the fiscal records, the following form is filled out and electronically signed with a qualified electronic signature: -Fiscal declaration for determining the tax/fee on means of water transport owned by natural/legal persons, model 2016 ITL 007*

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

For representing taxpayers in their relationship with the local tax authority, the following documents are electronically attached: the power of attorney and the identity document of the proxy. The power of attorney 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 proxy 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 electronically attached, as applicable: - The acquisition document of the means of transport, which can be, as the case may be: - Fiscal invoice / Sale-purchase contract / Exchange contract / Donation deed / Payment in kind deed / Award deed / Court decision, final and irrevocable/final and enforceable, etc. - In the case of mergers/divisions, the documents are: Merger/division project, General Meeting Resolution or Board of Directors, respectively the directorate resolution approving the operation, documents prepared for each company separately, Hand-over protocol, Conclusion pronounced in public session by which the registration in the Trade Register of the aforementioned amendments is ordered, Certificate of registration for amendments, as applicable - Deregistration certificate - documents submitted/issued to/by the National Trade Register Office concerning the merger/division; - In the case of the legal entity whose business activity is the trade/production of means of transport, for second-hand vehicles registered as merchandise stock and not used for its own benefit, not registered, "the acquisition document is accompanied by the Accounting Note with a certain date, reflecting the transfer from account 371 - merchandise to account 213 - Technical installations, means of transport, animals and plantations, means of transport, with the chassis number/engine number specified, thus, the date of recording the operation in the accounting records represents the reference date for fiscal registration; - In the case of means of transport subject to financial leasing contracts: Financial leasing contract and/or novation/assignment contract/Recovery proof and termination request, accompanied by the hand-over protocol or any similar document, in the case of taxpayers acting as tenants; - Vehicle identity card; - Fiscal certificate issued before alienation 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 case of transfer of ownership by using, as applicable, the CONTRACT OF ALIENATION-ACQUISITION, MODEL 2016 ITL-054, the stamp applied in the upper right corner is equivalent to the FISCAL 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 countries other than EU member states; - Certificate issued by the Autonomous Authority Romanian Auto Registry, certifying 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, showing the technical characteristics of the means of water transport; - In the situation of registering means of transport at the administrative-territorial unit of the locality/sector where the working point is located (subject to compliance with art. 82 - Fiscal Procedure Code, namely to hold a Tax Identification Code issued for the working point), an Associates resolution/sole associate's resolution/Own responsibility statement is submitted, mentioning the means of transport identified by chassis number/engine number, the reference date/certain date for registration in the administrative-territorial unit of the locality/sector where the working point with assigned Tax Identification Code is located, supporting documents (invoice/residual invoice/sale-purchase contract/etc.), Fiscal certificate; - Continuity in taxation and documents is mandatory in case the good has been registered in the police/fiscal authority's records prior to declaring it at the working point; - Fiscal certificate issued in the buyer's name, according to Government Emergency Ordinance 7/2026; - Unique registration code; - Power of attorney and identity document of the person delegated to submit the above mentioned documents or the identity document of the administrator if he/she is submitting the documents. For compliance with the original, each document will be electronically signed with a qualified electronic signature.*