For the registration in the fiscal records of a means of transport for goods with an authorized total mass of over 12 tons, the form (model 2016 ITL 006) is downloaded, completed, and electronically signed, with a qualified electronic signature.*

For the identification of legal entities in relation to the local tax authority, the Certificate of Tax Registration (the document by which the tax registration code/unique registration code is individualized) shall be attached electronically. Note: The conformity of the copies with the original shall be carried out by the taxpayer/payer by inscribing the mention “certified copy of the original,” according to art. 64 para. (5) of Law no. 207/2015 regarding the Fiscal Procedure Code, with its subsequent amendments and completions, and each document shall be electronically signed with a qualified electronic signature.*

For the representation of taxpayers in relation to the local tax authority, electronic copies of the following documents shall be attached, as applicable: - Power of attorney and a copy of the representative's identity document - identity document of the administrator The power of attorney will be electronically signed, with a qualified electronic signature, by the administrator/legal representative of the legal entity. Note: The conformity with the original of the copies is performed by the taxpayer/payer by adding the statement “certified true copy of the original”, according to art. 64 para. (5) of Law no. 207/2015 regarding the Fiscal Procedure Code, as subsequently amended and supplemented, and each document will be electronically signed with a qualified electronic signature.*

In the case of legal entities, for registration in the fiscal records of a means of transport, the following supporting documents shall be electronically attached, as applicable: 1) In the case of owned means of transport: - Fiscal invoice - Transfer-acquisition contract / Exchange contract / Donation act / Payment in kind act / Award act / Court decision, remaining final and irrevocable/final and enforceable - Vehicle identification card - Certificate, issued by the Romanian Auto Registry, attesting the suspension system in the case of means of transport with a total authorized mass of over 12 tons - Fiscal attestation certificate issued in the name of the seller/former user by the specialized department of the competent local public administration authority, except for means of transport acquired from abroad. In the case of transfer of ownership, by using, as applicable, the TRANSFER-ACQUISITION CONTRACT, MODEL 2016 ITL-054, the visa applied in the upper right corner is equivalent to the FISCAL ATTESTATION CERTIFICATE (according to ORDER 1069/1578/114 of 28.07.2016) - Etc. 2) In the case of mergers/divisions: - Merger/division project, - Decision of the General Meeting or of the Board of Directors, respectively the Directorate, by which the operation is approved, documents drawn up for each company, - Handover protocol of the goods, - The order pronounced in public session, by which registration in the Trade Register of the mentions regarding the above-mentioned changes is ordered, - Vehicle identification card - Certificate, issued by the Romanian Auto Registry, attesting the suspension system in the case of means of transport with a total authorized mass of over 12 tons - Mentions registration certificate, as applicable - Deregistration certificate - Documents submitted/issued to/by the National Trade Register Office, regarding the merger/division. 3) In the case of legal entities, economic operators, car dealers or leasing companies, whose object of activity is the trade/production of means of transport, for second-hand vehicles, registered as stock merchandise and not used for their own purposes, not registered: - Handover record for the vehicle entered as stock merchandise; - Inventory statement; - Extract from the financial statements proving entry into stock; - Proof of deregistration from public road traffic; - Vehicle identification card - Certificate, issued by the Romanian Auto Registry, attesting the suspension system in the case of means of transport with a total authorized mass of over 12 tons - Application for removal from the tax records; - The transfer-acquisition act to an economic operator whose object of activity is recycling/selling parts resulting from the dismantling of the means of transport and/or any other supporting act of recognition of total damage by the insurer or of the transfer of ownership, for example the invoice for the capitalization of the damaged vehicle to a company specialized in dismantling and recycling vehicles, in the case of a means of transport declared total damage. 4) In the case of means of transport that are the subject of financial leasing contracts: - Financial leasing contract and/or novation/assignment contract - Vehicle identification card - Certificate, issued by the Romanian Auto Registry, attesting the suspension system in the case of means of transport with a total authorized mass of over 12 tons - Proof of recovery and termination request, accompanied by the handover protocol or any other similar document, in the case of taxpayers who are tenants. 5) In the case of registration of means of transport in the administrative-territorial district of the locality/sector where the place of business is located (subject to carrier into the provisions of art. 82 - Fiscal Procedure Code, i.e. to hold a Tax Identification Code issued for the place of business): - Decision of the associates/sole associate - Vehicle identification card - Certificate, issued by the Romanian Auto Registry, attesting the suspension system in the case of means of transport with a total authorized mass of over 12 tons - Statement on own responsibility, stating the means of transport, identified by chassis/engine series, reference date/certain date on which they will be registered in the administrative territorial area of the locality/sector where the place of business with assigned Tax Identification Code is located - Supporting documents (invoice/residual invoice/transfer-acquisition contract, etc.), Fiscal attestation certificate; Continuity in taxation and documentation is mandatory, if the asset was subject to registration in the records of the police/tax authority, before being declared at the place of business. Note: The conformity with the original of the copies is performed by the taxpayer/payer by inserting the mention “conform cu originalul” (true to the original), according to art. 64 para. (5) of Law no. 207/2015 regarding the Fiscal Procedure Code with subsequent modifications and completions, and each document will be electronically signed with a qualified electronic signature.*