For the identification of individuals in relation to the local tax authority and for establishing their tax domicile, the following documents shall be attached electronically, as applicable: - the identity card; the birth certificate (in the case of a minor owner who does not have an identity card, in which case the tax declaration will be completed by their legal guardian); the tax registration certificate (a document by which the tax identification number/tax registration code is individualized and is used in cases where the taxpayer does not have a personal identification number). For conformity with the original, each document shall be electronically signed with a qualified electronic signature.*

For the representation of taxpayers in relation to the local tax authority, the following documents are attached electronically: the power of attorney and the representative's identity document. The power of attorney will be electronically signed with a qualified electronic signature by the person granting the power of attorney. For conformity with the original, the representative's identity document will be electronically signed with a qualified electronic signature by the authorized person.*

For the registration of a land in the fiscal records, the following supporting documents shall be attached electronically, as applicable: - sale-purchase contract; exchange contract; donation contract; inheritance certificate; court decision, final and irrevocable/final and enforceable, as applicable; adjudication act; leasing contract and handover-receipt report; trust contract; order issued by the Mayor of Bucharest Municipality; merger act; subdivision act, etc.; - cadastral documentation (in case the surface of the land does not result from the ownership document or if differences are found between the areas registered in the ownership documents and the actual situation resulting from measurements). For compliance with the original, each document shall be electronically signed with a qualified electronic signature.*

For the registration of a land in the fiscal records, the following forms must be filled in and electronically signed with a qualified electronic signature: - Fiscal declaration for the establishment of land tax/fee in the case of individuals - model 2016 ITL003*