The OECD Committee on Fiscal Affairs has adopted the Formal Opinion following its evaluation of Romania as part of the country's accession process to the Organization, confirming that Romania's national tax policies and practices are aligned with the organization's best standards and practices, the Ministry of Finance announced on Monday.
"The adoption of the Formal Opinion confirms Romania's firm commitment and institutional capacity to implement the OECD's legal instruments falling under the remit of the Committee on Fiscal Affairs, as well as the alignment of national tax policies and practices with OECD best standards. The Formal Opinion adopted by the Committee represents one of the most demanding stages of the OECD accession process, given the technical complexity and the high standards applied in the evaluation. Its adoption was based on the positive assessments obtained in the Committee's ten subsidiary working groups, carried out in relation to the key accession principles," the Ministry's statement notes.
The Committee on Fiscal Affairs is one of the 25 sectoral committees evaluating Romania during the OECD accession process, and its work required the completion of ten technical assessments at the level of its subsidiary bodies.
Obtaining the opinion involved successive rounds of evaluation, clarifications, additional documentation and adjustments, in a rigorous peer-review process with uniform standards applied to all OECD member states, the Ministry adds.
"The positive result reflects the sustained efforts of the Ministry of Finance, carried out in close cooperation with the National Tax Administration Agency (ANAF), to adapt the legislative and institutional framework in the tax area to OECD standards. In this respect, a key role was played by the promotion and adoption of legislative reforms, including Government Ordinance No. 11/2025 amending and supplementing Law No. 207/2015 on the Fiscal Procedure Code, with impact on mutual agreement procedures and transfer pricing rules, as well as operational steps to strengthen internal procedures. The adoption of the Formal Opinion confirms the Ministry of Finance's determination and firm commitment in the OECD accession process and represents an essential step in consolidating the credibility and convergence of Romania's tax system with international standards," the statement further says.
According to the Ministry, the adoption of this opinion is also an important operational validation, confirming that the practices applied by the Ministry of Finance and ANAF are in line with OECD standards, including in the application of mutual agreement procedures.
Finance Minister Alexandru Nazare stated earlier this year that Romania is prepared for 2026 to be the year of its official accession to the OECD.
Romania's OECD accession process was officially launched in January 2022, and the country's Accession Roadmap was adopted in June 2022, setting out the stages and areas subject to technical evaluation.
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