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

For the representation of taxpayers in their relationship with the local fiscal authority, the following documents are attached electronically: the power of attorney and the proxy's identity document. 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 proxy's identity document will be electronically signed with a qualified electronic signature by the proxy.*

For the registration/modification of a building in the tax records, the following supporting documents are attached electronically, as applicable: - Declaration on own responsibility, if the building is used for residential purposes, knowing the provisions of the Criminal Law regarding forgery in documents, which will include the statements provided at point 6, Title IX of Government Decision no. 1/2016 approving the Methodological Norms for the application of Law no. 227/2015 regarding the Tax Code, with subsequent amendments and completions, accompanied by supporting documents proving the use of the building, respectively: lease contracts, commodate contracts or any other relevant documents; - The ownership document of the building, which may be, as the case may be: Sale-purchase contract, Exchange contract / Donation deed / Dation in payment deed / Award deed / Court decision, final and irrevocable/final and enforceable, etc. The authentic form is mandatory when a property (building and/or land) is the object of the transfer of ownership. In the case of mergers/divisions: The merger/division project, the decision of the General Assembly or the Board of Directors, respectively the directorate, approving the operation, documents drawn up for each company separately, the handover-acceptance protocol of the goods, the court order issued in public session, ordering the registration in the Trade Register of the mentions regarding the above changes, the certificate of registration of mentions, as the case may be - Deregistration certificate - documents submitted/issued to/by the National Trade Register Office, regarding the merger/division; The authentic form is mandatory when a property (building and/or land) is the object of the transfer of ownership. - In the case of newly constructed buildings: Building authorization / Final acceptance report at the completion of works (for buildings fully completed before the expiry of the period specified in the building permit, but drawn up no later than 15 days from the actual completion date of the works, as well as for buildings fully completed on the deadline provided in the building permit, the date from it, with the obligation to draw up the acceptance report within the period required by law) and/or Partial acceptance report, recording the stage of works, as well as the built-up area on the basis of which the building tax is established, for buildings whose construction works were not completed by the deadline specified in the building permit and for which no extension of the validity of the authorization was requested, according to the law, at the date of expiry of this deadline and only for the built-up area that has the basic structural elements of a building, namely walls and roof / The document attesting the regularization of the tax for the building authorization / The announcement of starting the authorized works to the local public administration authority issuing the authorization and to the State Inspectorate in Constructions / Declaration on own responsibility, knowing the provisions of the Criminal Law regarding forgery in documents, showing that all costs directly attributable to the investment are included in the value declared to the tax authority, as well as the date on which the works were fully completed / Analytical sheet of account 231 – fixed assets in progress - Trial balance for the month of accounting registration of the value of the building, accompanied by the corresponding account sheet; - Balance sheet for the previous financial years, registered with A.N.A.F., in the situation where the building was acquired and undeclared in the last five fiscal years preceding the current one; - In the case of taxpayers who are tenants: Financial leasing contract and/or novation contract / Proof of recovery and termination request, accompanied by the evaluation report for taxation and the handover-acceptance report or any other similar document; - The document by which a building, public or private property of the state, or of administrative-territorial units is assigned under concession/lease/administration/use (photocopy), accompanied by a certificate issued by the institution holding the building, showing the value of the building/space in the building used and the date of reassessments related to the building that is the subject of the declaration, for the entire period of the lease/concession contract(s). - In the case of building revaluation: The evaluation report for taxation, prepared by an A.N.E.V.A.R. expert (National Association of Authorized Evaluators of Romania), accompanied by proof that the evaluation results have been registered in the A.N.E.V.A.R. tax information database (receipt/B.I.F.) and the evaluator's stamp, valid at the date of issuance of the reports, containing the taxable values of the buildings, (original or photocopy); For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration/modification of a building in the fiscal records, for the purpose of establishing the building tax, the following form shall be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for the establishment of the tax/building tax on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*

For the registration/modification of a building in the fiscal records, with a view to establishing the building tax, the following form is to be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*