For registration in the fiscal records of a water transport vehicle, the form (model 2016 ITL 007) is downloaded, completed and electronically signed, with a qualified electronic signature*

For the identification of legal entities in relation to the local fiscal authority, the Fiscal Registration Certificate (the document which individualizes the fiscal registration code/unique registration code) is attached electronically. Note: The conformity with the original of the copies is performed by the taxpayer/payer by entering the statement "certified true to the original," according to art. 64 para. (5) of Law no. 207/2015 regarding the Fiscal Procedure Code with subsequent amendments and additions, and each document will be electronically signed with a qualified electronic signature.*

For representing taxpayers in their relationship with the local tax authority, electronic copies of the following documents are attached (as applicable): - authorization and copy of the authorized person’s identity document - identity document of the administrator The authorization shall be electronically signed, with a qualified electronic signature, by the administrator/legal representative of the legal entity. Note: the conformity with the original of the copies shall be performed by the taxpayer/payer by adding the mention “certified true copy”, according to art. 64 para. (5) of Law no. 207/2015 on the Fiscal Procedure Code, as amended and supplemented, and each document shall be electronically signed with a qualified electronic signature.*

In the case of legal entities, for the registration in the tax records of a means of transport, the following supporting documents shall be electronically attached, as applicable: 1) In the case of means of transport in ownership: - Fiscal invoice - Navigation booklet issued by the Naval Authority - 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, 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 CERTIFICATE OF FISCAL ATTESTATION (according to ORDER 1069/1578/114 of 28.07.2016) - Contract of transfer-acquisition / Exchange contract / Deed of donation / Deed of giving in payment / Deed of adjudication / Court decision, remaining final and irrevocable/final and enforceable - Etc. 2) In the case of mergers/divisions: - Merger/division project, - The decision of the General Meeting or Board of Directors, respectively the directorate, by which the operation is approved, documents drawn up for each company, - Handover-receipt protocol of assets, - The conclusion pronounced in public session, ordering the registration in the Trade Register of the mentions regarding the above-mentioned changes, - Navigation booklet issued by the Naval Authority - Certificate of registration of mentions - Document issued by the Romanian Naval Authority, indicating the technical characteristics of the water transport means - Certificate of deregistration - Documents filed/issued at/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 second-hand vehicles registered as merchandise stock and not used for own benefit, not registered: - Report of repossession of the vehicle recorded as merchandise in stock; - Inventory statement; - Extract from the financial statements proving stock registration; - Proof of deregistration from circulation on public roads; - Navigation booklet issued by the Naval Authority - Document issued by the Romanian Naval Authority, indicating the technical characteristics of the water transport means - Request for removal from tax records - Act of transfer-acquisition to an economic operator whose object of activity is the recycling/sale of parts resulting from the disassembly of the means of transport and/or any other supporting document of the recognition of total loss by the insurer or of ownership transfer, for example, the valuation invoice of the damaged vehicle to a specialized operator in disassembly and recycling of vehicles, in the case of the means of transport declared total loss. 4) In the case of means of transport subject to financial leasing contracts: - Financial leasing contract and/or novation/assignment contract - Navigation booklet issued by the Naval Authority - Document issued by the Romanian Naval Authority, indicating the technical characteristics of the water transport means - Proof of recovery and termination request, accompanied by the handover-receipt report or any other similar document, in the case of taxpayers who are tenants. 5) In the case of registering the means of transport within the administrative-territorial area of the locality/sector where the workplace is located (provided that the conditions under art. 82 - Fiscal Procedure Code are met, i.e., they hold the C.I.F. issued for the workplace): - Decision of the associates/the sole associate - Navigation booklet issued by the Naval Authority - Document issued by the Romanian Naval Authority, indicating the technical characteristics of the water transport means - Statement on own responsibility, specifying the means of transport, identified by body series/engine series, reference date/certain date under which they will be registered in the administrative-territorial area of the locality/sector where the workplace assigned the C.I.F. is located - Supporting documents (invoice/residual invoice/c.i.d.m.t, etc.), Certificate of fiscal attestation Note: It is mandatory to ensure continuity in taxation and in documents, if the asset has been registered in the police/tax authority records prior to declaration at the workplace. Note: The certification as a true copy of the originals of copies shall be undertaken by the taxpayer/payer by inscribing the mention “true to the original”, according to art. 64 para. (5) of Law no. 207/2015 regarding the Fiscal Procedure Code, as subsequently amended and completed, and each document shall be electronically signed with a qualified electronic signature.*