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Taxation and Customs Union


The Multi-Annual Strategic Plan for Taxation (MASP-T) aims at creating a coherent and interoperable electronic environment for taxation in the European Union in order to ensure consistency and coordination of IT capacity building actions. It offers an effective management tool of the IT applications and systems portfolio by setting down both a strategic framework and milestones. The 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.

The MASP-T is considered as a necessary instrument to justify budgetary requests made by national administrations, as well as to ensure overall governance of legal, business and IT-technical aspects of new IT projects in the area of taxation.

The MASP-T is formed of a Main body document that presents the background, purpose and scope of the MASP-T and is accompanied by the following seven complementary annexes.



  • Annex 1: Project plans: it presents a timeline of the different projects included in the MASP-T. A PDF version is provided for convenience;
  • 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: it presents the three-level governance model, the different working groups, expert groups and committees that are involved in the regular update and review of the MASP-T;
  • Annex 4: Business Process Modelling (BPM) policy: it presents how BPM is used in order to model the different systems in the field of taxation;
  • Annex 5: IT Strategy: it presents the IT strategy for future IT systems in the field of taxation;
  • Annex 6: Change Log: it explains the MASP-T review process and traces major changes in the different versions of the MASP-T;
  • Annex 7: Dashboard: it presents the progress of the execution of the different projects compared to their baseline indicated in the Annex 2. A visual presentation is included also in the format of a timeline.

The MASP-T is maintained on a regular basis and it is updated when necessary, in coordination with the relevant stakeholders in the Member States administrations.