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

For the identification of legal entities in relation to the local tax authority, the Tax Registration Certificate is attached electronically (the document through which the fiscal registration code/unique registration code is individualized). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For representing taxpayers in relation to the local tax authority, the following documents are attached electronically: the power of attorney and the identity document of the proxy. 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 identity document of the proxy will be electronically signed with a qualified electronic signature by the proxy.*

For the registration of a means of transport in the tax records, the following supporting documents are attached electronically, as the case may be: - The deed of acquisition of the means of transport, which may be, as appropriate: -Fiscal invoice / Sale-purchase contract / Exchange contract / Deed of donation / Deed of payment in lieu / Decree of adjudication / Court decision, remaining final and irrevocable/final and enforceable, etc. - In the case of mergers/divisions, the documents are: The merger/division project, The General Assembly or Board of Directors/Directorate decision approving the operation, documents drawn up for each company separately, The protocol for the handover of goods, The conclusion pronounced in public session ordering the registration in the Trade Registry of the above-mentioned changes, Certificate of registration of mentions, as appropriate - Certificate of deregistration - documents filed/issued to/by the National Trade Registry Office regarding the merger/division; - In the case of legal entities whose object of activity is the trade/production of means of transport, for second-hand vehicles, registered as stock and not used for their own use, not registered, the deed of acquisition is accompanied by the Accounting Note with a certain date, reflecting the transfer from account 371 - merchandise to account 213 - Technical installations, means of transport, animals and plantations, the means of transport having the chassis/engine series mentioned, thus, the date of reflection in the accounting records of the operation represents the reference date for fiscal registration; - In the case of means of transport subject to financial leasing contracts: The financial leasing contract and/or the novation/assignment contract/Proof of recovery and request for termination, accompanied by the handover protocol or any other similar document, for taxpayers who are tenants; - The vehicle registration certificate; - Fiscal attestation standards issued prior to the transfer, in the name of the seller/former user, by the specialized department of the relevant local public administration authority, except for means of transport acquired from abroad. In case of transfer of ownership, using as appropriate, the ALIENATION-ACQUISITION CONTRACT, MODEL 2016 ITL-054, the visa applied in the top right corner is equivalent to the FISCAL 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, if it is acquired from countries other than the Member States of the European Union; - Certificate issued by the Romanian Automotive Registry certifying the suspension system in the case of means of transport with a total authorized mass of over 12 tons; - Document issued by the Romanian Naval Authority, from which the technical characteristics of the watercraft must be evident; - Registration sheet - AS THE CASE MAY BE; - In the case of registration of means of transport at the administrative-territorial unit of the locality/sector where the branch is located, (provided it complies with the provisions of art. 82 - Fiscal Procedure Code, i.e. holding a tax code issued for the branch), the Decision of the associates/the sole associate/Solemn declaration, stating the means of transport, identified by chassis number/engine number, reference date/certain date on which they will be registered at the administrative-territorial unit of the locality/sector where the branch assigned a tax code is located, supporting documents (invoice/residual invoice/CVC/etc.), Fiscal attestation certificate must be submitted; Continuity in taxation and records is mandatory if the asset was registered/recorded in the police/fiscal authority before being declared at the branch. For compliance with the original, each document will be electronically signed with a qualified electronic signature.*