For the identification of individuals in relation to the local tax authority and the establishment of their fiscal domicile, the following documents are electronically attached, as applicable: - the identity card; the birth certificate (in the case of a minor owner who does not have an identity card, in which case the fiscal declaration will be completed by their legal guardian); the tax registration certificate (a document that individualizes the fiscal identification number/tax registration code and is used in cases where the taxpayer does not have a personal numeric code). 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 tax authority, the following documents shall be electronically attached: the authorization and the identity document of the authorized person. The authorization shall be electronically signed with a qualified electronic signature by the person granting the authorization. For conformity with the original, the identity document of the authorized person shall be electronically signed with a qualified electronic signature by the authorized person.*

For the registration of a building in the fiscal records, the following supporting documents are electronically attached, as applicable: 1. In the case of residential buildings: - sale-purchase contract; exchange contract; donation contract; inheritance certificate; court decision, final and irrevocable/final and enforceable, as applicable; adjudication deed; leasing contract and handover-receipt report; trust contract; order issued by the Mayor of Bucharest Municipality; building permit, notification letter announcing the start of works, reception report of the works, calculation sheet (regularization); merger deed; subdivision deed, etc.; - cadastral documentation, as applicable, and in its absence, the building sketch/sheet or other similar documents (in case the building area does not result from the ownership deed or discrepancies are found between the areas entered in the ownership documents and the actual situation resulting from measurements); - energy performance certificate (in the case of acquiring buildings with a usable area over 50 sqm); 2. In the case of non-residential/mixed-use buildings, the above-mentioned documents are supplemented, as applicable, by the following: - leasing / usufruct contract; - evaluation report drawn up by an authorized valuator in accordance with the property evaluation standards in force at the evaluation date, reflecting the building's value as of December 31 of the year preceding the reference year; - documents showing the final value of construction works, in the case of new buildings constructed in the last 5 years prior to the reference year, in copy; - the deed transferring the ownership right, in the case of buildings acquired in the last 5 years prior to the reference year, in copy (sale-purchase contract, donation contract, succession deeds, etc., as applicable). For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration of a building in the tax records, for the purpose of determining 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 individuals - form 2016 ITL 001 In the case of buildings with mixed use, the owner / authorized person will declare the area used for non-residential purposes and the holder of the obligation to pay the utilities.*