For the identification of legal entities in relation to the local tax authority, the following documents shall be attached electronically, as applicable: The tax registration certificate (the 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 the representation of taxpayers in relation to the local tax authority, the following documents are attached electronically: the power of attorney and the attorney-in-fact’s identity document. The power of attorney will be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For compliance with the original, the attorney-in-fact’s identity document will be electronically signed with a qualified electronic signature by the authorized person.*

For the registration of a land in the fiscal records, the following supporting documents must be attached electronically, as applicable: - The acquisition deed, which can be, as the case may be: Sale-purchase contract, Exchange contract / Donation deed / Dation in payment deed / Award deed / Court ruling, final and irrevocable/final and enforceable, etc. The authentic form is mandatory when a real estate property (building and/or land) is the subject of ownership transfer. - In the case of mergers/divisions: The merger/division project, the decision of the General Shareholders’ Meeting or the Board of Directors, or the directorate, approving the operation, documents drawn up for each company separately, Handover-receipt protocol of the assets, Court order pronounced in public session regarding the registration in the Trade Register of the aforementioned amendments, Certificate of registration of mentions, as the case may be - Certificate of cancellation - documents filed/issued at/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 the subject of ownership transfer. - In the case of taxpayers acting as lessees: Financial leasing contract and/or novation contract / Proof of repossession and request for termination, accompanied by the handover-receipt report or any other similar document; - In the case of land owned by the public or private property of the state or administrative-territorial units, the document by which the land—public or private property of the state or administrative-territorial units— is assigned under concession/lease/administration/use; - Trial balance corresponding to the month of recording the value of the land in the accounting records, accompanied by the account statement; - Balance sheet, corresponding to previous financial years, registered with the A.N.A.F., in the situation where the land was acquired and undeclared in the last five previous fiscal years to the current year; - Property body sheet / real estate asset sheet; - Certificate issued by Sector 1 of Bucharest Municipality - Agricultural Register, regarding the land use category, for any land category other than "land with buildings". For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration of a land in the fiscal records, the following forms are filled out and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/levy on land in the case of legal entities - model 2016 ITL 004*