How is the programme designed to deliver results?

Challenge

Tax fraud, tax evasion and tax avoidance, combined with digitalisation and new business models, present continued challenges to both the Union and the functioning and performance of national tax administrations. The latter need to provide quick and joint responses, while at the same time avoiding unnecessary administrative burden for citizens and businesses engaging in cross-border transactions.

Individual Member States cannot adequately address these problems on their own. Rather, these challenges both within the EU and with third countries. This calls for EU action.

Mission

Fiscalis has the general objective to support tax authorities and taxation in order to enhance the functioning of the internal market, foster the competitiveness of the Union and fair competition in the Union, protect the financial and economic interests of the Union and its Member States, including by protecting those interests from tax fraud, tax evasion and tax avoidance, and improve tax collection. It offers Member States a Union framework to develop activities through cooperation amongst national taxation officials, on the one hand, and IT and human capacity building, on the other.

Objectives

The programme has the specific objective to support tax policy and the implementation of Union law relating to the field of taxation; to foster cooperation between tax authorities, including exchange of tax information; and to support administrative capacity building, including human competency and the development and operation of the European electronic systems.

Budget

  • EUR 269.2 millionTotal financial programming 2021-2027
2021 2022 2023 2024 2025 2026 2027
36.2 36.9 37.7 38.4 39.2 40.0 40.8

In EUR million.

Actions

Fiscalis provides financial support for IT capacity-building actions, in particular the development and operation of European electronic systems for taxation, and fosters cooperation among national tax authorities via meetings and project-based structured collaboration such as project groups and expert teams.

The programme also provides financial support for human competency and other capacity building actions, including training and exchange of best practices, as well as other actions like studies, communication and innovation activities.

Delivery mode

Fiscalis will be implemented in direct management by the Commission (DG TAXUD).

Performance framework: more information

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Where are we in the implementation?

You will find information on the programme implementation in this webpage.

It will be updated when the programme will have started on an annual basis alongside the publication of the draft budget and the discharge.

Next publication (estimation): June 2022.

Predecessor programmes 2014-2020

Fiscalis is a continuation of its predecessor in the 2014-2020 MFF, but it will entail more intensive cooperation and a larger number of electronic systems.

FISCALIS 2020

  • EUR 223.7 millionBudget allocation 2014-2020

Overall execution (2014-2020)

  Total %
Commitments EUR 223.7 million
100%
Payments EUR 184.3 million
82%
 

This graph includes implementation based on voted budget appropriations and carried-over appropriations.

 

Key monitoring indicators

  Baseline Progress Target Results Assessment
The common communication network for the European information systems  
100%
99.90% 99.89% availability compared to a target of 99.90% On track
Network opportunity (1)  
>100%
90% 95% availability compared to a target of 90% positive feedback On track
Lasting networking effect (2)  
86%
 
78% 67% availability compared to a target of 78% positive feedback Moderate progress
Face-to-face meetings (2)  
>100%
441 464 compared to a target of 441 face-to-face meetings On track

(1) Average of results for 2014-2020 compared to target.
(2) Average of results for 2014-2020 compared to average of milestones for 2014-2020.

% of target achieved by the end of 2020

 

 

Concrete examples of achievements

  • 27European information systems were in operation in 2020, which was stable compared to 2019.
  • 8.37 billionmessages were exchanged in 2020 on the Common Communication Network / Common Systems Interface (shared with Customs 2020), i.e. close to 1 million messages were exchanged every hour on average.
  • 14 193officials were trained using common EU training materials in 2020.
  • 5expert teams were operational in the taxation area in 2020, one more than in 2019.
  • 99.96%of the time, the Vies-on-the-Web system was available in 2020.
  •   

Programme Performance Overview

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