The Formal Opinion represents one of the most challenging stages of the OECD accession process, given the technical complexity and high standards applied in the evaluation. The adoption was based on positive evaluations obtained in the Committee's ten subsidiary groups, conducted in relation to key accession principles, according to the Romanian Ministry of Finance.

The Committee on Fiscal Affairs is one of 25 sectoral committees evaluating Romania in the OECD accession process, which involved completing ten technical evaluations at the level of its subsidiary groups. Obtaining the opinion required successive rounds of evaluation, clarifications, additional documentation and adjustments in a demanding peer review process with uniform standards applied to all OECD member states.

The positive result reflects sustained efforts that included the Government Ordinance No. 11/2025, which modified the Tax Procedure Code and impacted amicable procedures and transfer pricing regimes, as well as operational measures to strengthen internal procedures.