For the registration of a building in the fiscal records, in order to establish the building tax, the following form is completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings owned by natural persons - model 2016 ITL 001 In the case of mixed-use buildings, the owner / authorized person will declare the area used for non-residential purposes and the holder responsible for paying the utilities.*

For the registration of a building in the fiscal records, for the purpose of establishing the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for establishing the tax on residential/non-residential buildings/mixed-use buildings owned by individuals - model 2016 ITL 001*

For the identification of individuals in relation to the local fiscal authority and the establishment of their fiscal domicile, the following documents are electronically attached, as applicable: - identity document; 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); fiscal registration certificate (document by which the fiscal identification number/fiscal registration code is individualized and is used in cases where the taxpayer does not have a personal identification number). For conformity 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 fiscal authority, the following documents are attached electronically: the power of attorney and the identity document of the authorized person. The power of attorney will 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 will 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 shall be electronically attached, as applicable: 1. In the case of buildings with residential purpose: - sale-purchase contract; exchange contract; donation contract; certificate of inheritance; court decision, final and irrevocable/final and enforceable, as applicable; adjudication document; leasing contract and handover record; fiduciary contract; decision issued by the Mayor of Bucharest Municipality; building permit, letter announcing the start of works, works acceptance report, 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 area of the building does not result from the ownership document or differences are found between the areas stated in the ownership deeds and the actual situation resulting from measurements); - energy performance certificate (in case of acquiring buildings with a usable area over 50 sq.m.); 2. In the case of buildings with non-residential/mixed purpose, in addition to the documents mentioned above, the following shall also be attached, as applicable: - rental/loan contract; - evaluation report prepared by an authorized valuator in accordance with the valuation standards in force at the date of the evaluation, reflecting the value of the building as of December 31 of the year prior to the reference year; - documents showing the final value of construction works, in the case of new buildings constructed in the last 5 years preceding the reference year, in copy; - the deed transferring ownership rights, in case of buildings acquired in the last 5 years preceding the reference year, in copy (sale-purchase contract, donation contract, succession documents, etc., as applicable); For compliance with the original, each document will be electronically signed with a qualified electronic signature.*