What is the Fiscalis programme?
The Fiscalis programme (2021-2027) is an EU cooperation programme.
The programme allows developing and operating major trans-European IT systems together, as well as establishing networks by bringing together national tax administration officials from across Europe to create and exchange information and expertise.
The Fiscalis programme has a budget of € 269 million.
The current programme covers the period 2021-2027.
Why Fiscalis programme?
EU tax policy makes a substantial important contribution to the fight against tax fraud and supports revenue collection for the EU and Member States' budgets.
It is a key element in efforts to strengthen an EU Internal Market.
The co-existence of national tax systems raises issues of double taxation and distortion of competition. The Fiscalis programme helps tax authorities in the participating countries to find solutions for these challenges.
Objectives of the programme
- General objectives:
To support tax authorities and taxation in order to enhance the functioning of the internal market, to foster the competitiveness of the Union and fair competition in the Union, to protect the financial and economic interests of the Union and its Member States, including protecting those interests from tax fraud, tax evasion and tax avoidance, and to improve tax collection.
- Specific objectives:
To support tax policy and the implementation of Union law relating to taxation, to foster cooperation between tax authorities, including exchange of tax information, and to support administrative capacity building including as regards human competency and the development and operation of European electronic systems.
The programme is objective-driven. This means that all actions under the programme have to be in line with the objectives and priorities outlined in the programme regulation and the resulting multi-annual Work Programme.
This multi-annual Work Programme is a strategic and forward looking plan, drafted and adopted by the Commission with input from the participating countries.
The programme allows developing and operating major trans-European IT systems together, as well as establishing networks by bringing together national tax administration officials from across Europe by means of:
- Meetings and similar ad-hoc events, such as seminars and workshops, working visits, presence in administrative offices and participation in administrative enquiries;
- Project-based structured collaboration, such as project groups, including Expert Teams, task forces, multilateral or simultaneous controls, joint audits, any other relevant form of administrative cooperation;
- IT capacity building actions, in particular development and operation of the European electronic systems;
- Human competency and capacity building actions, such as common training or development of eLearning to support the necessary professional skills and knowledge relating to tax as well as technical support;
- Studies and other relevant written material;
- Innovation activities such as proof-of-concepts, pilots and prototyping initiatives;
- Jointly developed communication actions;
- Any other relevant action.
Implementation of the programme
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 Member State.
Participation in Fiscalis for third countries
The programme is open to participation to tax authorities of acceding countries, candidate countries and potential candidates, the European Neighborhood Policy countries as well as other third countries, subject to specific provisions.
Albania, Bosnia and Herzegovina, Kosovo*, Republic of North Macedonia, Montenegro, Serbia, Turkey participated in the previous Fiscalis 2020 programme.
*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.
How to participate
If you are an official interested in organising or participating in programme activities, you should get in touch with your national programme coordinator.
This person can advise on the eligibility of your proposal for funding and can inform you about any forthcoming initiatives being organised in other participating countries.
You can also contact the European Commission: TAXUDemail@example.com.