For the identification of individuals in relation to the local tax authority and for establishing 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 possess an identity card, in which case the fiscal declaration will be completed by their legal guardian); Fiscal registration certificate (the document through which the fiscal identification number/fiscal 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 will be electronically signed with a qualified electronic signature.*

For representing taxpayers in their relationship with the local tax 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 tax records, the following supporting documents are attached electronically, as applicable: 1. In the case of buildings with residential use: - sale-purchase contract; exchange contract; donation contract; inheritance certificate; court decision, final and irrevocable/final and enforceable, as the case may be; adjudication deed; leasing contract and handover protocol; trust contract; order issued by the Mayor of Bucharest Municipality; building permit, notice of commencement of works, works acceptance report, calculation sheet (regularization); consolidation deed; division deed, etc.; - cadastral documentation, as applicable, and in its absence, the sketch/building sheet or other similar documents (in case the surface area of the building does not result from the ownership document or if there are discrepancies between the areas mentioned in the ownership documents and the real situation resulting from measurements); - energy performance certificate (in case of acquiring buildings with a usable area of over 50 sq.m.); 2. In the case of buildings with non-residential/mixed use, the following shall also be attached, as applicable, to the documents mentioned above: - lease/commodatum contract; - evaluation report prepared by an authorized evaluator in accordance with the evaluation standards in force at the date of the evaluation, reflecting the value of the building as of December 31 of the year preceding the reference year; - documents showing the final value of the construction works, in the case of new buildings constructed in the last 5 years prior to the reference year, in copy; - the deed by which the ownership right is transferred, in the case of buildings acquired in the last 5 years before the reference year, in copy (sale-purchase contract, donation contract, succession deeds, etc., as applicable;). For compliance with the original, each document shall be electronically signed with a qualified electronic signature.*

For the registration of a building in fiscal records, for the purpose of establishing 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 individuals - 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 of the obligation to pay utilities.*