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

For representing taxpayers in their relationship with the local fiscal authority, the following documents are attached electronically: the authorization and the identity document of the authorized person. The authorization 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 land in the fiscal records, the following supporting documents shall be electronically attached, as applicable: - sale-purchase contract; exchange contract; donation contract; inheritance certificate; court decision, final and irrevocable/final and enforceable, as applicable; adjudication document; leasing contract and handover-receipt report; trust contract; order issued by the Mayor of Bucharest Municipality; merger deed; subdivision deed, etc.; - cadastral documentation (if the land area does not result from the ownership document or if there are discrepancies between the areas registered in the ownership documents and the actual situation resulting from measurements). For conformity with the original, each document shall be electronically signed with a qualified electronic signature.*

For the registration of a land in the fiscal records, the following forms must be filled in and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on land in case of natural persons - model 2016 ITL003*