For the identification of legal entities in relation to the local tax authority, the following documents shall be attached electronically, as appropriate: The certificate of fiscal registration (document by which the fiscal registration code/unique registration code is individualized) For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

For the representation of taxpayers in relation to the local tax authority, the following documents must be attached electronically: the power of attorney and the identity document of the empowered person. The power of attorney must be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For compliance with the original, the identity document of the empowered person must be electronically signed with a qualified electronic signature by the empowered person.*

For the registration of land in the fiscal records, the following supporting documents must be attached electronically, as applicable: - Title deed, which may be, as the case may be: Sale-purchase contract, Exchange contract / Donation deed / Payment in kind deed / Award deed / Court decision, final and irrevocable/final and enforceable, etc. The authentic form is mandatory when a real estate asset (building and/or land) is subject to a transfer of ownership. - In the case of mergers/divisions: The merger/division project, the General Meeting or Board of Directors, or the directorate decision approving the operation, documents drawn up for each individual company, the handover-receipt protocol of the assets, the decision pronounced in public session ordering the registration in the Trade Register of the mentions regarding the above-mentioned changes, the Certificate of mentions registration, as applicable, the Cancellation certificate – documents submitted/issued to/by the National Trade Register Office regarding the merger/division; The authentic form is mandatory when a real estate asset (building and/or land) is subject to a transfer of ownership. - In the case of taxpayers who are tenants: Financial leasing contract and/or novation contract/Proof of recovery and termination request, accompanied by the handover-receipt minutes or any other similar document; - In the case of land owned publicly or privately by the state or by administrative-territorial units, the document by which the land – public or private property of the state or administrative-territorial units – is granted under concession/lease/administration/use; - The trial balance related to the month of recording in the accounting records of the value of the land, accompanied by the relevant account statement; - Balance sheet, related to previous financial years, registered at A.N.A.F., in the situation where the land was acquired and undeclared in the last five fiscal years preceding the current year; - Property sheet / real estate asset sheet; - Certificate issued by Sector 1 of Bucharest Municipality – Agricultural Register, regarding the use category of the land, for any other category of land than “land with constructions”. For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration of land in the fiscal records, the following forms are to be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for the determination of land tax/fee in the case of legal entities - model 2016 ITL 004*