The Multi-Annual Strategic Plan for Taxation (MASP-T) aims to create a coherent and interoperable electronic environment for taxation in the European Union to ensure consistency and coordination of IT capacity-building actions.
MASP-T is considered a necessary instrument to justify budgetary requests made by national administrations, as well as to ensure overall governance of legal, business and digital aspects of new projects in taxation. It offers an effective way to manage the portfolio of IT applications and systems by setting down milestones within a strategic framework.
MASP-T is built in accordance with Article 12 of Regulation (EU) 2021/847 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation.
Annexes
MASP-T comprises a main body document that presents its background, purpose and scope, and is accompanied by the following seven complementary annexes:
Annex 2: Consolidated fiches: a set of fiches presenting more detailed information on the different projects in the field of taxation;
Annex 3: Governance scheme: the three-level governance model, and the different working groups, expert groups and committees that are involved in the regular update and review of MASP-T;
