In the case of legal entities, for registration in the fiscal records of a means of transport, the following supporting documents are electronically attached, as applicable:
1) In the case of owned means of transport:
- Tax invoice
- Contract of transfer-acquisition / Exchange contract / Deed of donation / Deed in lieu of payment / Adjudication document / Final and irrevocable/court decision, final and enforceable
- Vehicle identification document
- Certificate of fiscal attestation 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, through the use, as appropriate, of the CONTRACT OF TRANSFER-ACQUISITION, MODEL 2016 ITL-054, the visa applied in the top right corner represents the equivalent of the CERTIFICATE OF FISCAL ATTESTATION (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 Assembly or the Board of Directors, respectively the directorate, approving the transaction, documents drawn up for each company separately,
- Handover protocol of the assets,
- The judgment pronounced in a public session, ordering the registration in the Trade Register of the mentions regarding the above-mentioned changes,
- Vehicle identification document
- Mention 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 used vehicles registered as stock and which are not used for personal use, not registered:
- Record of repossession of the vehicle registered as stock
- Inventory declaration
- Extract from the financial statements proving entry in stock
- Proof of deregistration from public road circulation
- Vehicle identification document
- Request for removal from fiscal records;
- Deed of transfer-acquisition 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 document proving the recognition of total loss by the insurer or transfer of ownership, for example, the invoice for the valuation of the damaged vehicle to an operator specialized in dismantling and recycling vehicles, in the case of the means of transport declared a total loss.
4) In the case of means of transport subject to financial leasing contracts:
- Financial leasing contract and/or novation/assignment contract
- Vehicle identification document
- Proof of recovery and termination request, accompanied by the handover protocol or any other similar document, in the case of taxpayers who have the status of lessee.
5) For registering vehicles within the administrative-territorial area of the locality/sector where the work point is located, (provided they fall within the provisions of art. 82 - Fiscal Procedure Code, namely to hold a TIN issued for the work point):
- Decision of the associates/sole associate
- Affidavit stating the means of transport, identified by body/engine number, reference date/certain date with which they will be registered within the administrative-territorial area of the locality/sector where the work point assigned with the TIN is located
- Supporting documents (invoice/residual invoice/m.v.i.d., etc.)
- Vehicle identification document
- Certificate of fiscal attestation
Note: Continuity in taxation and documents is mandatory, if the asset was registered in the police/fiscal authority's records, before being declared for the work point.
Note: Compliance with the original of the copies is carried out by the taxpayer/payer by entering the mention "according to the original", according to art. 64 paragraph (5) of Law no. 207/2015 regarding the Fiscal Procedure Code with subsequent amendments and completions, and each document will be electronically signed with a qualified electronic signature.*