For the identification of individuals in relation to the local tax authority and the establishment of their tax domicile, the following documents must be 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 tax declaration will be completed by their legal guardian); Fiscal registration certificate (document which individualizes the fiscal identification number/fiscal registration code and is used in cases where the taxpayer does not have a personal numeric code). 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 tax authority, the following documents are attached electronically: the authorization and the authorized person's identity document. The authorization will be signed electronically with a qualified electronic signature by the person granting the authorization. For compliance with the original, the authorized person's identity document will be signed electronically with a qualified electronic signature by the authorized person.*

For the registration of a building in fiscal records, the following supporting documents shall be attached electronically, as applicable: 1. In the case of buildings with residential use: - sale-purchase contract; exchange contract; donation contract; inheritance certificate; final and irrevocable court decision/final and enforceable, as applicable; 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); merger deed; subdivision 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 deed or if discrepancies are found between the areas stated in the ownership documents 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 use, the following shall also be attached, as applicable, in addition to the above-mentioned documents: - lease/lending contract; - evaluation report prepared by an authorized appraiser in accordance with the property valuation standards in force at the date of valuation reflecting the value of the building as of December 31 of the year prior to the reference year; - documents showing the final value of the construction works, in case of new buildings constructed within the last 5 years prior to the reference year, copy; - the act by which the ownership right is transferred, in the case of buildings acquired in the last 5 years prior to the reference year, copy (sale-purchase contract, donation contract, inheritance documents, 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 the fiscal records, for the purpose of establishing the building tax, the following form is to be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on residential/non-residential/mixed-purpose buildings owned by individuals - model 2016 ITL 001 In the case of buildings with mixed purposes, the owner / authorized person will declare the area used for non-residential purposes and the holder of the obligation to pay utilities.*