For the identification of legal entities in relation to the local tax authority, the Certificate of Fiscal Registration (a document by which the fiscal registration code/unique registration code is individualized) is attached electronically. For compliance 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 must be attached electronically: the power of attorney and the authorized person's identity document. The power of attorney will be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For conformity with the original, the authorized person's identity document will be electronically signed with a qualified electronic signature by the authorized person.*

For the registration of a means of transport in the tax records, the following supporting documents are electronically attached, as applicable: - The acquisition document of the means of transport, which may be, as the case may be: - Tax invoice / Sale-purchase contract / Exchange contract / Donation deed / Payment in lieu deed / Adjudication deed / Court decision, final and irrevocable/final and enforceable, etc. - In the case of mergers/divisions, the documents are: The merger/division project, the Decision of the General Assembly or the Board of Directors, or the directorate approving the operation, documents prepared for each company, the handover protocol of the assets, the decision pronounced in the public session, ordering the registration in the Trade Register of the mentions regarding the above-mentioned changes, the certificate of registration of mentions, as the case may be - The deregistration certificate - documents submitted/issued to/by the National Trade Register Office, regarding the merger/division; - In the case of a legal entity whose object of activity is the trade/production of means of transport, for second-hand vehicles recorded as stock goods and not used for its own benefit, unregistered, "the acquisition document is accompanied by the Accounting Note with a certain date, reflecting the transfer from account 371 - goods to account 213 - Technical installations, means of transport, animals and plantations, the means of transport, indicating the chassis number/engine number, thus, the date of reflection in the accounting records of the operation represents the reference date for tax registration; - In the case of means of transport subject to financial leasing contracts: The financial leasing contract and/or the novation/assignment/recovery proof and termination request, accompanied by the handover-receipt report or any other similar document, in the case of taxpayers who are lessees; - The vehicle identification document; - Tax attestation certificate issued before the disposal 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 the case may be, the TRANSFER-ACQUISITION CONTRACT, MODEL 2016 ITL-054, the visa applied in the upper right corner is equivalent to the TAX ATTESTATION CERTIFICATE (according to ORDER 1069/1578/114 of 28.07.2016)! - The customs document, issued by the Romanian Customs Authority, for the means of transport, in case it is acquired from states other than the Member States of the European Union; - Certificate issued by the Romanian Auto Registry, attesting to the suspension system in case of means of transport with total authorized mass over 12 tons; - Document issued by the Romanian Naval Authority, showing the technical characteristics of the waterborne means of transport; - Registration form - AS APPROPRIATE; - In the case of registering means of transport within the administrative-territorial area of the locality/sector where the work point is located, (provided it falls within the provisions of art. 82 - Fiscal Procedure Code, i.e., has a C.I.F. issued for the work point), the Decision of the associates/sole associate/Own Responsibility Declaration is also submitted, indicating the means of transport identified by chassis number/engine number, the reference date/certain date on which they will be registered within the administrative-territorial area of the locality/sector where the work point with assigned C.I.F. is located, supporting documents (invoice/residual invoice/sale-purchase contract/etc.), Tax attestation certificate; Continuity in taxation and in the documents is mandatory in the situation where the asset was subject to registration in the police/fiscal authority records prior to the declaration at the work point. For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration of a means of transport in the fiscal records, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on means of transport owned by individuals/legal entities - model 2016 ITL 005*

For the registration of a freight transport vehicle with a total authorized mass of over 12 tons in the fiscal records, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the tax on freight transport vehicles with a total authorized mass of over 12 tons owned by individuals/legal entities - model 2016 ITL 006*

For the registration of a means of transport on water in the fiscal records, the following form is completed and electronically signed with a qualified electronic signature: -Fiscal declaration for the determination of the tax/fee on means of transport on water owned by individuals/legal entities model 2016 ITL 007*