The Fiscalis Programme 2021–2027: Interim Evaluation and Key Insights

Introduction

The Fiscalis Programme is one of the European Union’s most important cooperation instruments supporting the implementation of EU tax policy. Established by Regulation (EU) 2021/847, its mission is to strengthen the functioning of the internal market by enhancing collaboration among tax authorities, improving administrative capacity, and supporting digital transformation and the fight against tax fraud, evasion, and aggressive tax planning.

With a budget of €269 million for 2021–2027, Fiscalis funds three main pillars of activity:

1. European Electronic Systems (EESs) — large-scale IT systems enabling EU‑wide tax cooperation
2. Collaborative actions — expert groups, project teams, multilateral controls, workshops, and administrative cooperation events
3. Capacity‑building — e-learning, IT training, and the Common Learning Event Programme (CLEP)

An interim evaluation (2021–2024) assessed the programme against effectiveness, efficiency, coherence, relevance, and EU added value.

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Key Findings of the Interim Evaluation

1. Effectiveness: Strong and Growing Impact

The evaluation confirms that Fiscalis continues to be a cornerstone of the EU’s tax cooperation architecture.

1.1 Contributions to combating tax fraud

European Electronic Systems funded by Fiscalis proved highly effective. Examples include:

• Transaction Network Analysis (TNA)
  Enables real-time detection of cross-border VAT fraud such as MTIC and carousel fraud.
  → Identified 10,000–12,000 fraudulent traders and helped uncover €34–37 billion in suspicious transactions.
• VIES-on-the-Web (VoW)
  Facilitates VAT number verification by businesses and reduces administrative burden.
• DAC6 Central Directory
  Supports exchange of information on cross‑border tax arrangements.
• Excise Movement Control System (EMCS)
  Digitally tracks excise goods, improving security and compliance.

1.2 Collaborative actions and capacity-building

Over 225 collaborative actions have been funded, including multilateral controls and presence-in-office enquiries (PAOEs).
These create:

• strong networks between tax administrations
• common operational practices
• direct benefits for daily administrative work

The Learning Management System (LMS) launched in 2021 has dramatically improved access to more than 900 e-learning modules in 29 languages, supporting both customs and tax authorities.

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2. Efficiency: High Benefits vs. Modest Costs

Digitalisation enabled by EESs has generated:

• substantial efficiency gains through automation and paperless processes
• reduced waiting times and improved accuracy
• significant cost savings for tax administrations and economic operators

For example:

• TNA cost < €7 million to develop centrally, but led to multibillion‑euro fraud detection outcomes.
• Businesses benefit from streamlined VAT verification and excise movement processes.

Collaborative and training activities, though representing a small share of the total budget, provide high value for money by enabling cooperation and harmonised implementation across Member States.

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3. Coherence: Strong Synergies with EU Priorities

The programme aligns well with major EU initiatives, including:

• the digital transition
• the European Green Deal
• the Recovery and Resilience Facility (RRF)
• EU enlargement and capacity-building in candidate countries

Synergies are particularly evident in digitalisation, training, and joint IT development.
Some gaps were identified—specifically limited links to the Hercule anti-fraud programme and the Single Market Programme—indicating potential areas for future coordination.

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4. EU Added Value: High and Widely Recognised

More than 90% of national tax administrations confirm that Fiscalis:

• strengthens trust and convergence among Member States
• improves consistent, uniform application of EU tax rules
• enables IT developments that single Member States could not cost‑effectively achieve alone

Without Fiscalis, the fragmentation of tax systems would increase, threatening the functioning of the internal market and weakening collective fraud‑fighting capacity.

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5. Relevance: Fully Aligned with Today’s Challenges

The programme remains highly relevant given:

• accelerating digital transformation of tax compliance and administration
• increasing cross-border mobility of taxpayers and transactions
• growing complexity of EU tax legislation
• the rise of e-commerce and real-time data exchange requirements

Stakeholders emphasise that Fiscalis is flexible and responsive, which allows it to support new initiatives such as ViDA (VAT in the Digital Age) and CESOP.

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Lessons Learned

The evaluation identifies key lessons to guide future improvements:

1. Sustained relevance

The programme’s design is tightly aligned with EU tax policy and broader digital and green transitions.

2. Effective delivery model

Its flexible, needs‑based structure allows efficient delivery across IT systems, collaborative actions, and training.

3. Strong cost–benefit performance

EU‑level IT development is more cost‑effective and impactful than national-level alternatives.

4. Enhance synergies with other programmes

Opportunities exist to deepen cooperation with anti-fraud and single market programmes.

5. Improve communication

Many stakeholders are unaware of the full extent of Fiscalis support. Improved branding could boost visibility.

6. LMS enhancements

Improvements needed in search functionality, personalisation, multilingual versions, and integration of national resources.

7. Streamline the monitoring & evaluation framework

Indicators are too numerous and burdensome; greater focus on useful, informative metrics is needed.

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Conclusion

The interim evaluation confirms that the Fiscalis 2021–2027 programme is a major success.
It delivers substantial value by strengthening EU-wide cooperation, enabling large-scale tax IT systems, and supporting efficient and harmonised application of EU tax legislation.

Its impact extends across fraud detection, administrative efficiency, capacity-building, and the smooth functioning of the internal market. As the EU moves toward further digitalisation—including initiatives such as ViDA—the role of Fiscalis will become even more critical in shaping the future of tax administration across Europe.