Fiscalis Programme

Implementation 

The European Commission is responsible for the implementation of the programme. It is assisted by the Fiscalis Programme Committee composed of delegates from each EU country. 

All actions under the programme are in line with the objectives and priorities outlined in the programme regulation and the resulting multi annual work programmes. 

Goals 

• Support tax authorities and taxation to enhance the functioning of the internal market 
• Foster the competitiveness of the Union and fair competition in the Union 
• Improve tax collection and protect the Union and its Member States from tax fraud, tax evasion and tax avoidance, among other financial and economic interests 
• Support the development of tax policy actions and the implementation of Union law relating to taxation 
• Foster cooperation between tax authorities, including exchange of tax information and capacity building development such as human competency and European electronic systems 

Eligible activities 

Eligible activities under this programme include: 

• the development and operation of the common components of the European electronic systems for taxation (EES)*; 
• collaborative activities between the administrations and their experts, and between the administrations and the Commission, as well as with other partners – seminars, workshops, project groups, networks, expert teams, study/working visits, etc.; 
• EU-level human competency building and training activities – eLearning modules, eBooks, nano-learning courses, educational videos, etc.; 
• studies and communication activities; 
• innovation activities – proof-of-concepts, pilots, prototyping initiatives and similar activities. 

*European electronic systems’ means electronic systems necessary for taxation and for the execution of the mission of tax authorities. 

For further information on funding opportunities, consult the Funding & Tenders Portal 

Participating countries 

The programme is for EU countries but is also open to other countries, including: 

• acceding countries, candidate countries and potential candidates, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements and Association Council decisions, or similar agreements and in accordance with the specific conditions laid down in agreements between the Union and those countries; 
• European Neighbourhood Policy countries, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements and Association Council decisions, or in similar agreements and in accordance with the specific conditions laid down in agreements between the Union and those countries, provided that those countries have reached a sufficient level of approximation of the relevant legislation and administrative methods to those of the Union; 
• other third countries, in accordance with the conditions laid down in a specific agreement covering the participation of the third country in any Union programme. 

Potential participating countries 

The following countries have joined the Fiscalis programme: 

Albania, Bosnia and Herzegovina, Georgia, Kosovo*, Moldova, Montenegro, Republic of North Macedonia, Serbia and Ukraine. 

*This designation is without prejudice to positions on status, and is in line with UNSCR 1244/1999 and the ICJ Opinion on the Kosovo declaration of independence. 

Added value 

Under the Fiscalis programme, the Commission develops and maintains interoperable and cost-effective IT solutions to support tax authorities in the fight against tax evasion and tax avoidance. It supports improvements in the EU's competitiveness, boosting innovation and facilitating new economic models. The Fiscalis programme facilitates: 

Cooperation and the sharing of good practices 

• expert teams of taxation experts from different Member States who work together on operational issues 
• the development of eLearning courses on topics of common interest for tax administrations 

IT collaboration and human capacity-building to boost administrative efficiency 

• the creation of standardised forms for spontaneous exchanges and the exchange of information on request 
• an EU system which can check the validity of national Tax Identification Numbers (TINs) 
• the VAT Information Exchange System (VIES), a tool to check if a business is registered for VAT purposes in the EU 
• the presence of tax officials in other Member States' tax administration premises 

Joint risk management and auditing 

• support in identifying taxpayers that are engaged in cross-border activity so that tax administrations and businesses can collect and exchange data automatically 
• financial and organisational support for international audits and controls 

Expert Teams 

Expert teams are collaboration tools between participating countries. They aim to pool resources to achieve the intended results more efficiently and quickly, require a high degree of commitment from Member States, and are co-funded by the EU. 

Legal Texts

• Regulation (EU) 2021/847 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 
• Multiannual Work Programme 2021-2023 for the Fiscalis Programme 
• Annex C(2024) 21 to the Commission Implementing Decision on the financing of the Fiscalis programme and the adoption of the work programme for 2024 and 2025 
• Annex C(2022) 9289 to the Commission Implementing Decision amending Implementing Decision C(2021) 4781 as regards the work programme for 2021, 2022 and 2023 for the Fiscalis programme 
• Regulation (EU) No 1286/2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC 
• Decision No 1482/2007/EC establishing a Community programme to improve the operation of taxation systems in the internal market 
• Decision No 2235/2002/EC adopting a Community programme to improve the operation of taxation systems in the internal market 
• Decision No 888/98/EC of 30 March 1998 establishing the FISCALIS programme 

Previous programmes