Fiscalis is an EU cooperation programme that enables participating countries, their tax administrations, and their officials to work together in the fight against tax fraud, tax evasion and aggressive tax planning.
The Fiscalis programme helps to protect the financial interests of Member States and taxpayers. It allows the relevant authorities to implement EU law in the field of taxation by ensuring exchange of information, supporting administrative cooperation and helping to reduce the administrative burden of tax authorities and compliance costs for taxpayers when needed. For the period 2021-2027, the programme has a budget of €269 million.
The European Commission is responsible for the implementation of the programme. It is assisted by the Fiscalis programme committee. All actions under the programme have to be in line with the objectives and priorities outlined in the programme regulation
What are the goals of the programme?
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.
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 of improving tax collection.
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.
Who can participate?
The Programme is for the European Union countries but is also open to acceding countries, candidate countries and potential candidates, European Neighbourhood Policy countries and other third countries, in accordance with the conditions laid down in a specific agreement covering the participation of the third country to any Union programme, provided that the agreement.
The following countries expressed interest to join the Fiscalis programme: Albania, Bosnia and Herzegovina, Georgia, Kosovo, Moldova, Montenegro, the Republic of North Macedonia, Serbia, Turkey and Ukraine.
Eligible activities under this programme include:
the development and operation of the common components of the European electronic systems for customs (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.