The procedure is addressed to natural persons who own real estate goods, who have a qualified certificate with extended electronic signature, and who request the issuance of the fiscal attestation certificate. The fiscal attestation certificate is issued by the Taxes and Fees Department of the Gruiu Commune Town Hall, at the request of taxpayers based on an application for the issuance of the fiscal certificate, completed and signed with an extended electronic signature or at the request of public authorities in the cases and conditions provided by the legal regulations in force, as well as at the request of the public notary, according to the delegation given by the taxpayer.
In the case of transferring ownership rights over buildings, land, and means of transport, the fiscal certificate must attest to the payment of all fiscal obligations owed to the local public administration authority in whose jurisdiction the asset being transferred is registered fiscally. For the asset being transferred, the owner must pay the tax owed for the year in which the asset is transferred. The certificate can be presented by the taxpayer, in original or in notarized copy, to any applicant.
If the request for the fiscal certificate is made by the public notary, he/she is obliged to attach the delegation given by the taxpayer (electronically signed).

Electronic fiscal attestation certificates will bear the digital signature. The original document is the electronic format. It may be printed and presented on paper, but the validity of the document is proven by presenting it in electronic format. Any modification of the fiscal attestation certificates in electronic format leads to the loss of their validity.

The digitally signed electronic document is under the protection of Law no. 455/2001 regarding electronic signature and will produce the same effects as the act in authentic form.