The procedure is intended for individuals who own real estate assets, who have a qualified certificate with an extended electronic signature, and who request the issuance of the certificate of fiscal attestation. The certificate of fiscal attestation is issued by the Tax and Duties Department of the Gruiu commune Town Hall, at the request of taxpayers based on an application for the issuance of the fiscal certificate, completed and signed with an extended electronic signature, or at the request of public authorities in situations and under conditions stipulated by current legal regulations, as well as at the request of the public notary, according to the authorization given by the taxpayer.
In the case of the transfer of ownership rights over buildings, land, and means of transport, the fiscal certificate must attest the payment of all fiscal payment obligations owed to the local public administration authority in whose jurisdiction the asset being transferred is registered for tax purposes. For the asset being transferred, the owner must pay the tax owed for the year in which the asset is transferred. The certificate can be presented by the taxpayer, in original or in notarized copy, to any requester.
In the event the fiscal certificate is requested by the public notary, they are required to attach the authorization given by the taxpayer (electronically signed).

Electronic certificates of fiscal attestation will bear the digital signature. The original document is the one in electronic format. It can be printed and presented in physical form, but the validity of the document is proven by presenting it in electronic format. Any modification of the certificates of fiscal attestation in electronic format results in the loss of its validity.

The digitally signed electronic document is protected under Law No. 455/2001 regarding the electronic signature and will produce the same effects as the document in authentic form.