REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS on the interim evaluation of the Fiscalis programme for cooperation in the field of taxation for 2021-2027
Date: 2026-01-23
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: EU programme, European tax cooperation, administrative cooperation, exchange of information, information system, project evaluation, tax avoidance, tax law, tax offence, vocational training

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 23.1.2026  COM(2026) 18 final  REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS on the interim evaluation of the Fiscalis programme for cooperation in the field of taxation for 2021-2027 {SWD(2026) 9 final}  
 
 
1.  Introduction 

The  Fiscalis  programme  is  one  of  the  principal  cooperation  initiatives  to  support  the 
implementation of European Union taxation policy. It helps Member States to develop and run 
major  trans-European  information  technology  tax  systems.  The  programme  provides  a 
framework  for  improving  the  functioning  of  the  internal  market  by  enhancing  cooperation 
between participating countries, their tax authorities and officials. It supports the implementation 
of EU law in the field of taxation and the fight against tax fraud, tax evasion and aggressive tax 
planning  by  exchanging  information,  supporting  administrative  cooperation  and  boosting 
participating countries’ administrative capacity. 

The Fiscalis programme was set up by Regulation (EU) 2021/847 of the European Parliament 
and of the Council of 20 May 2021 establishing a programme  for  cooperation in  the  field  of 
taxation  (hereinafter:  ‘the  Programme  Regulation’).  In  compliance  with  Article 15(2)  of  the 
Programme Regulation, the Commission is required to carry out an interim evaluation no later 
than  four  years  after  the  start  of  the  programme’s  implementation  and  to  communicate  the 
conclusions of the interim […and final] evaluations, including its observations, to the European 
Parliament, the Council, the European Economic and Social Committee and the Committee of 
the Regions. 

The current Fiscalis programme (for 2021-2027) aligns with the original objective of enhancing 
cooperation among tax authorities. In the proposal for the Fiscalis programme, the Commission 
recognised the successes of previous programme iterations, while acknowledging that additional 
progress should be made in fostering cooperation among tax authorities. The resulting regulation, 
adopted by the Council and the Parliament following the agreement on the multiannual financial 
framework  (MFF)  for  2021-2027,  allocates  EUR 269  million  in  current  prices  to  the  Fiscalis 
programme, up from EUR 223.2 million in the 2014-2020 period. The main beneficiaries of the 
programme are the tax administrations of EU Member States. In addition, participation in the 
programme  is  open  to  candidate  and  potential  candidate  countries,  with  a  view  to  fostering 
convergence and supporting the programme’s objectives. 

The programme funds three main types of activities, namely (1) European electronic systems 
(EESs),  needed  to  implement  EU  tax  legislation;  (2)  collaborative  actions  allowing  tax 
administrations  and  other  stakeholders  to  meet  and  work  together;  and  (3) capacity-building 
actions comprised of e-learning courses and other online and in-person events. Since its launch 
in 2021, the programme has supported 30 specific EESs, along with related applications and 
their  maintenance,  constituting  over  80%  of  the  budget  by  the  end  of  2024).  Additionally, 
Fiscalis  facilitated  225  collaborative  actions,  including  structured  collaborations,  such  as 
project groups and expert teams, as well as meetings, seminars, workshops, working visits and 
administrative cooperation tools such as multilateral checks. Training and capacity-building 
initiatives,  including  e-learning  courses,  IT  training  sessions  and  events  grouped  under  the 
Common  Learning  Event  Programme  (CLEP),  are  also  organised  within  the  remit  of  the 
programme. 

2.  Findings of the interim evaluation 

1 

 
 
 
This report presents the findings of the interim evaluation of the Fiscalis programme 2021-2027, 
in  line  with  Article 15  of  the  Programme  Regulation.  This  Report  is  underpinned  by  a  staff 
working document, which examines in detail the implementation and performance of the Fiscalis 
programme to date (2021-2024). The interim evaluation applies the ‘better regulation’ criteria in 
order  to  assess  the  programme’s  effectiveness,  efficiency,  coherence,  EU  added  value  and 
relevance. 

1.1. Evaluation design 

The common components of the EESs were an explicit focus of this interim evaluation. At the 
same  time,  the  interim  evaluation  also  updated  the  analysis  of  the  collaborative  activities 
compared to earlier evaluations1. In this regard, the evaluation concentrated on aspects that are 
new  under  the  current  programme  or  have  undergone  changes,  such  as  the  monitoring  and 
evaluation framework (MEF) and expert teams, which were also examined in greater detail, as 
they are a relatively new addition to the collaboration activities, having been introduced under 
the Fiscalis 2020 programme. 

Methodologically,  this  evaluation  combined  desk  research  with  in-depth  insights  from  case-
study research, complemented by targeted and general research covering the  full scope of the 
programme’s  support.  Four  stand-alone  case  studies  were  produced  on  specific  EESs.  The 
learning  management  system  (LMS)  was  the  subject  of  the  fifth  case  study. This  approach 
reflects  the  principle  of  proportionality,  given  that  EESs  account  for  the  largest  share  of 
expenditure, and addresses evidence gaps from prior evaluation cycles. 

Therefore, the selected case studies were the following: 

• 

• 

• 

• 

the  Transaction  Network  Analysis  (TNA),  which  is  an  automated  platform  for 
detecting cross-border VAT fraud, such as MTIC (missing trader intra-community) fraud 
and carousel fraud, by allowing real-time data sharing among national tax authorities and 
the processing of the data; 

the  DAC6  Central  Directory  (CD),  which  is  a  centralised  system  for  exchanging 
information on cross-border tax arrangements to ensure compliance with tax reporting 
requirements and prevent tax avoidance; 

the VIES-on-the-Web (VoW), which is a web-based interface integrated with the VAT 
Information  Exchange  System  (VIES),  launched  in  2001,  which  allows  VAT-related 
information to be exchanged among Member States’ tax administrations; 

the Excise Movement Control System (EMCS), which is the EU system for tracking 
the movement of excise goods (like alcohol, tobacco, and energy products) to improve 
efficiency and security in the monitoring of excise goods across borders; 

1  The  most  recent  evaluations  of  the  programme  were  the  mid-term  and  final  evaluations  of  the  Fiscalis  2020 

programme and can be found on the Commission’s website at the links provided. 

2 

 
 
 
 
 
• 

the LMS, which is a platform launched in 2021 as a central location for the e-learning 
courses  developed  as  part  of  the  customs  and  Fiscalis  programmes,  as  well  as  for 
organising events for the CLEP. 

The  data  collection  performed  for  the  appraisal  of  the  programme  includes  existing 
documentation,  such  as  policy  and  programming  documents,  Fiscalis  annual  progress  reports 
(APRs), and data from the MEF, which were reviewed to provide foundational understanding 
and  context.  Key  information  and  gaps  were  systematically  mapped  to  guide  further  data 
collection steps. Three different methods were applied to gather data for both the case studies 
and the programme assessment: 

(1) Desk research: This involved reviewing a broad range of pertinent sources of secondary 

data and information. 

(2) Conducting 84 interviews with representatives of: 

a.  national tax authorities; 
b.  the European Commission; 
c.  economic operators and external contractors. 

(3) Three separate targeted surveys: 

a.  one  for  national  Fiscalis  coordinators  within  the  national  tax  authorities  of 

participating countries, yielding 27 responses; 
b.  online user surveys as part of two case studies: 
i.  on VIES-on-the-Web, 1 248 responses; 
ii.  and on the LMS, 62 responses. 

Overall, the evaluation sought to collect both qualitative and quantitative data, and data on both 
the implementation of the programme and its impact. 

1.2. Effectiveness 

The findings of the evaluation largely confirmed the key conclusions of the final evaluation of 
the Fiscalis 2020 programme, which found that the programme contributed to the improved 
functioning  of  the  EU  Internal  Market  by  supporting  the  fight  against  tax  fraud,  tax 
evasion  and  aggressive  tax  planning.  This  was  iterated  further  by  the  national  Fiscalis 
coordinators consulted during the evaluation, who highlighted that EESs, collaborative actions, 
and  human  capacity-building  activities  have  continued  to  produce  positive  effects.  More 
generally, several of the MEF indicators collected by DG TAXUD suggest an improvement in 
the safeguarding of Member States’ tax base through the reduction of tax fraud and of tax 
evasion2. 

The  interim  evaluation  validates  the  central  role  of  the  Fiscalis  programme  support  for  the 
common components of the EESs in contributing to a secure, reliable, and effective interaction 

2 Macroeconomic indicators, such as the VAT Gap, have continuously decreased over the  years, while total tax 

revenues increased in absolute value, and remained broadly stable as a percentage of GDP. 

3 

 
 
 
 
amongst  tax  authorities  and  with  economic  operators,  thus  improving  the  administrative  and 
operational capacity of tax authorities.  

Since the start of the funding cycle in 2021, the programme has supported the development, roll-
out, maintenance and update of the central components of 30 EESs and the number of IT projects 
in the ‘executing phase’ has reached or surpassed the targets established for all years since 2021. 
An important element is the increased effectiveness of the EESs, providing for a working digital 
environment  for  tax  authorities,  enabling  them  to  work  in  close  cooperation  and  ensuring  a 
common understanding, application and implementation of the EU tax legislation.  

The  EESs  offer  new  and  improved  platforms  that  make  it  easier  and  faster  to  interact  and 
encourage direct collaboration and the identification of common solutions. For instance, one of 
the aspects of TNA that was praised the most is the fact that it is highly effective in detecting 
VAT  fraud.  This  leads  to  cost  savings  generated,  providing  for  the  possibility  of  interacting 
swiftly  among  tax  authorities  by  sending  messages  and/or  sharing  documents  on  the  system 
instead  of  having  to  rely  on  slower  and  more  burdensome  formal  bilateral  cooperation 
procedures. 

The  collaborative  actions  funded  by  the  programme  received  widespread  praise  from 
participants. These actions have been recognised for their high quality and relevance to the daily 
work of tax administrations. In line with the findings of the previous evaluation, the consultations 
carried out for this exercise suggest that officials from participating administrations found that 
the  actions  funded  by  the  programme  are  considered  useful  by  the  vast  majority  of  tax 
administrations. This positive feedback is not limited to one type of activity. Both expert teams 
and other forms of collaborative actions receive strong praise. This shows that the programme is 
meeting the diverse needs of its audience.  

IT  capacity  building  and  collaborative  actions  have  proven  to  be  powerful  instruments  for 
strengthening the tools and skills at the disposal of Member State tax authorities, thus reinforcing 
their  capabilities  and  enhancing  their  operational  performance.  The  creation  of  networking 
opportunities for tax officials is one of the key-aims of collaborative actions, as also recognised 
by  80%  or  more  tax  officers  in  participating  countries.  The  collaborative  actions  funded  by 
Fiscalis  featured  several  ‘reinforced’  cooperation  instruments,  including  working  visits, 
multilateral  controls,  and  presence  in  administrative  office  and  enquiries  (PAOEs).  These 
actions,  allowing  direct  bilateral  or  multilateral  interaction  among  tax  officers  of  different 
administrations,  are  regarded  as  flagship  examples  of  fruitful  cooperation  supported  by  the 
programme. 

The  LMS  introduced  for  the  current  funding  period  has  served  to  disseminate  the  training 
material better than was previously possible, allowing it to reach a larger audience and providing 
a  better  user  experience.  Most  LMS  users  and  tax  administrations  consulted  during  the 
evaluations confirms that the new LMS adds value beyond the initiatives of the Member States 
and makes it easier to find out about training activities and increases engagement with them. 

Through its actions, the programme contributed to the uniform implementation of EU tax 
law, and thus to an improved functioning of the EU Internal Market. The support from the 
Fiscalis programme to the common components of the EESs represents an essential element of 

4 

 
 
EU tax policy and its implementation. Since most of the recent EU tax policies and legislation 
require a digital solution, IT capacity building is indispensable for the operationalisation of 
new initiatives and actions. 

1.3. Efficiency 

The evaluation  identified multiple benefits  that the  EESs have brought  to  tax authorities and 
economic operators. Automation of processes has led to notable efficiency gains, allowing tax 
administrations  to  move  to  a  paperless  environment  to  save  and  redirect  resources  from 
analogue tasks to more productive, strategic roles like fraud detection. A good example of 
how the ESSs have been highly effective in detecting tax fraud is the TNA3, which has also led 
to  significant  cost  savings  for  tax  authorities.  Additionally,  these  systems  have  had  several 
indirect positive effects, such as reducing waiting times and deterring fraud, which facilitates 
improved commercial activity and protects the EU’s tax revenues. Economic operators also 
benefit from substantial savings in resource allocation and VAT verification costs, particularly 
with  VIES-on-the-Web  and  EMCS.  It  needs  to  be  acknowledged  that,  since  this  evaluation 
focused  primarily  on  assessing  (via  in-depth  case  studies)  the  effectiveness  and  efficiency  of 
selected IT systems (EESs) supported by the Fiscalis programme, it did not collect a substantial 
amount of new evidence as regards the efficiency of the other (non-EES) activities. 

The feedback collected, and documentation reviewed confirm that the conclusions of the final 
evaluation of Fiscalis 2020 regarding the efficiency of the non-EES activities supported by the 
programme remain valid, namely that the  collaborative and training activities  are broadly 
cost-effective. Their share in the overall Fiscalis budget is small, but they add significant value 
by  enabling  national  tax  administrations  to  work  together  and  build  their  capacities  and 
competencies  on  relevant  topics  of  interest;  in  many  instances,  they  also  support  the 
effective  and  efficient  application  of  the  EESs.  Feedback  from  beneficiaries  (national  tax 
authorities) confirms  that  collaborative activities continue to  be seen  as highly  effective and 
relevant. At the same time, and since the funding arrangements have remained unchanged (with 
the  single  exception  of  the  grant  management  model),  these  activities  can  still  be  considered 
cost-effective overall. In the absence of any major changes to the way collaborative and training 
activities are implemented, there is  therefore nothing to  suggest  that  non-EES  activities have 
become any less efficient than under previous iterations of the Fiscalis programme. 

The  governance  structure  of  the  programme’s  actions  seems  to  be  broadly  efficient  in 
certain  respects,  with  a  relatively  clear  structure  for  decision-making  as  laid  out  in  key 
documents. Overall, the system has worked well, but levels of experience and capacity differ, 
which has led to some problems at the start of the implementation related to the use of eGrants 
introduced  under  the  current  multiannual  financial  framework,  and  the  role  of  the  grant 
coordinator. To bolster the material and guidance on grant management already made available 
by  the  Commission,  national  administrations  could  be  encouraged  to  identify  and  share  best 
practices among themselves, within an existing collaborative action bringing together relevant 
officials. 

3 The study presented EUR 6.97 million central EU costs, while thanks to the system EUR 37 billion suspicious 

transaction were uncovered between 2020 and 2023. 

5 

 
 
 
 
The MEF of the Fiscalis programme, introduced for the current funding period in 2022 – with 
the overall purpose of ensuring ‘the effective assessment of the Programme’s progress towards 
the  achievement  of  its  objectives’4  –  can  be  considered  an  improvement  compared  to  its 
predecessor. A first measure of the success of the MEF in monitoring the progress achieved can 
be seen in the extent to which the indicators provided useful information for this evaluation, and 
particularly  for  assessing  the  effectiveness  criterion.  All  in  all,  the  MEF  indicators  collect  a 
wealth  of  data  on  a  yearly  basis,  covering  a  number  of  aspects  related  to  the  programme. 
Information is collected from existing sources (e.g. regarding IT systems), or through dedicated 
data collection, including a yearly survey of tax authorities. While several indicators – as well as 
the results of the yearly survey – have indeed been used in the assessment, the extent to which 
the  information  has  provided  insight  into  the  progress  and  achievements  is  somewhat 
limited and differs across types of indicators. 

1.4. Coherence 

The external coherence of the Fiscalis programme remains high and in line with the findings 
of  previous  evaluations,  even  though  the  EU  policy  and  programming  context  has  evolved 
significantly to include, in particular, post-pandemic measures like the Recovery and Resilience 
Facility  (RRF),  and  the  European  Green  Deal.  The  coherence  stems  mainly  from  the  broad 
alignment  of  EU  tax  policy  with  other  EU  policy  areas.  Yet,  it  is  encouraging  that  all  the 
initiatives identified showed little risk of overlap with Fiscalis and considerable scope for mutual 
reinforcement.  Especially  evident  for  the  initiatives  identified  is  the  cross-cutting  goal  of 
digitalisation.  

The evaluation’s focus on a limited number of digital systems, without in-depth examination of 
specific  collaborative  actions  (extensively  evaluated  in  previous  studies),  means  that  some 
examples may not have been captured. However, concrete examples of synergies were found 
with the European Green Deal, RRF and technical support instrument (TSI), namely in the areas 
of digitalisation and green taxation. Considering the participation of the enlargement candidate 
countries  in  the  Fiscalis  programme,  stronger  links  between  different  programmes  can  be 
observed.  These  aim  to  enhance  synergies  and  complementarities,  for  example,  between 
collaborative activities and technical assistance projects.  

Despite the full coherence  with  a number of other EU  policies  and initiatives, the evaluation 
found  limited  links  with  the  Hercule  component  of  the  Union  anti-fraud  programme  and  the 
single market programme (SMP). It is worth examining missed opportunities because of ‘passive 
coherence’ and the possibility of establishing a future mechanism for coordination and boosting 
synergies between the different initiatives. 

The significant synergies between the different activities under the Fiscalis programme, i.e. 
the support to IT systems and the collaborative actions, are evident. Collaborative actions 
have a crucial role to play in supporting the development of the systems and, in some cases, in 
running  them.  In  this  respect,  the  case  of  TNA5  is  emblematic:  besides  supporting  the 

4 Commission staff working document – Monitoring & evaluation framework for the Fiscalis programme (2021-

2027), p.2. 

5 The Fiscalis programme has funded the development of the TNA system leading to the identification of 12 000 

fraudulent traders, helping to uncover EUR 37 billion in suspicious transactions. 

6 

 
 
 
 
development of the IT system, the Fiscalis programme funds the TNA expert team, which brings 
together the system’s users and plays an important role in how it is developed and integrated into 
the  activities  of  tax  authorities.  Based  on  the  feedback  collected  from  Eurofisc  officials, 
including expert team members, it is highly unlikely that the Member States alone would be able 
to allocate the human resources needed for this purpose without Fiscalis  programme funding. 
Similar dynamics prevailed for the IT systems examined in the other case studies, and across the 
programme’s different strands of activity. 

As  regards  capacity  building,  most  of  the  e-learning  courses  serve  to  support  either  the 
implementation and application of EU law, or the use of specific programme-funded IT systems. 
Currently, there are more than 900 e-learning courses in 29 languages6, which are addressed to 
customs and tax professionals in the public and private sectors. The interim evaluation provides 
evidence  of  clear  synergies  and  complementarities  of  the  programme  with  the  customs 
programme. One example of this is the LMS, also known as the ‘Customs and Tax EU Learning 
Portal’7, which promotes collaboration, information and skills-sharing between customs and tax 
professionals,  national  administrations,  trade,  and  academia,  with  the  aim  of  creating  a 
competitive advantage throughout Europe and optimising training experiences. Furthermore, the 
projects  kicking-off  in  parallel  to  the  ongoing  evaluation  report,  which  provides  learning 
materials  on  the  portal  concerning  the  TSI  projects,  the  Internal  Market  Emergency  and 
Resilience Act (IMERA), and the European Union Intellectual Property Office (EUIPO) for the 
benefit of taxation and customs authorities, testify to the increasing potential for synergies for 
human competency-building activities. 

Overall, as found in previous evaluations, the actions funded by the Fiscalis programme not only 
add value in their own right but act coherently to support the uniform implementation and 
uptake of EU tax policy, with both aspects essential to achieving the programme’s objectives. 
In this way, the programme’s different strands of activity are both complementary and mutually 
enforcing, and therefore highly internally coherent. 

1.5. EU added value 

The feedback provided by national tax administrations via the survey regarding the overall value 
added of the Fiscalis programme is overwhelmingly positive. Most respondents reported that 
the  programme  (1)  builds  trust  and  leads  to  convergence  between  participating  tax 
administrations; (2) helps to apply EU rules more effectively, consistently and uniformly; and 
(3) means that EU legislation is implemented ‘to a great extent’ more coherently than would be 
possible without the Fiscalis programme. Responses were a little more nuanced as regards the 
question of whether the programme adds value above and beyond initiatives at national level, 
without any duplication and overlap; even so, over 90% of respondents believed it does so to a 
greater or lesser extent. In response to follow-up questions, respondents reported that the Fiscalis 
programme has had a significant impact on efficiency and international cooperation, particularly 

6 Corresponding to approximately 200 English master’s courses. 
7 Home | Customs & Tax EU Learning Portal 

7 

 
 
 
 
through the development and implementation of IT systems like VIES and projects such as ‘VAT 
in the Digital Age’, both of which were mentioned by multiple respondents. 

The programme generates a high added value by funding digitalisation in taxation, supporting 
collaboration between different tax administrations within programme participating countries, 
providing for capacity building in public and private sectors, and facilitating cooperation with 
enlargement countries. 

The conclusions of the final evaluation of the Fiscalis 2020 programme are still fully valid. The 
programme, as well as all of the types of systems and activities it funds, provide high EU added 
value.  The  Fiscalis  programme  supports  the  implementation  of  EU  taxation  policy  and 
legislation, enabling collaboration, coordination and information exchange between national tax 
administrations that is vital to the effective, efficient and consistent application of EU taxation 
policy and thereby helps to enhance the functioning of the internal market, and pursue a variety 
of taxation policy objectives as outlined hereafter (see 2.6 Relevance). Without the programme, 
national  tax  administrations  would  essentially  be  left  to  their  own  devices  when  it  comes  to 
implementing  EU  taxation  policy  rules  and  mechanisms,  which  would  be  highly  likely  to  be 
detrimental to all the aspects outlined previously. 

1.6. Relevance 

The assessment of the relevance of the programme focused on ascertaining the extent to which 
the  programme’s  objectives  were  aligned  with  the  needs  and  challenges  of  EU  tax  policy, 
specifically with digitalisation, collaboration between administrations and training. In brief, the 
evaluation found that (1) the underlying challenges and needs which the programme aims to 
address were still present; (2) the relevance of the EESs to the daily operations of both tax 
authorities  and  economic  operators  was  high  and  growing;  and  (3)  collaborative  actions  and 
training were also highly relevant. 

Overall,  there  was  no  negative  feedback  from  stakeholders  consulted  for  this  study  on  the 
extent to which the programme responds to EU policy needs and priorities in the area of taxation, 
nor  feedback  highlighting  shortcomings  or  areas  of  misalignment  between  the  two.  Some 
stakeholders  noted  that  the  Fiscalis  programme  design  is  sufficiently  flexible  to  be  able  to 
provide support to address any new or emerging priorities, and especially to fund digital solutions 
that may be needed. 

Specifically,  regarding  the  IT  systems  (i.e.  the  common  components  of  the  EESs),  86%  of 
respondents  agreed  (almost  half  of  them  ‘fully’)  that  these  corresponded  to  their  needs.  The 
remaining  14%  responded  neutrally;  none  disagreed.  This  confirms  that,  overall,  the 
programme’s support to the common components of the EESs is fit for purpose but suggests 
that awareness of the programme’s role in the EESs could be improved. 

According to the national tax authorities that responded to the survey, the collaborative actions 
correspond very closely to their needs. Nearly all respondents agreed with this statement, and 
over 70% agreed ‘fully’. Some respondents explained that collaborative actions have positive 
impacts  on  tax  administrations,  and  that  without  them,  there  would  be  a  higher  risk  of 
misalignment  with  EU  legislation  and  less  tax  harmonisation  across  the  EU.  As  regards  the 

8 

 
 
 
human competency-building/training actions, again, a clear majority (86%) of respondents 
agreed  (a  little  over  half  of  them  ‘fully’)  that  these  correspond  to  the  needs  of  EU  tax 
administrations (with the remainder responding neutrally). This confirms that such actions are 
also fit for purpose, albeit perhaps not to the same extent as the collaborative actions referred to 
above. 

Competency-building  actions  that  were  highlighted  as  especially  well-aligned  with  needs 
included  the  e-learning  courses  (described  by  one  respondent  as  ‘excellent’  in  terms  of 
completeness  and  depth,  interactivity,  ways  to  track  the  progress  of  participants,  and  use  of 
modern  educational  technologies),  as  well  as,  more  specifically,  common  event  learning 
programme (CLEP) training and workshops  for newcomers, CLEP  training sessions on TNA 
and the Central Electronic System of Payment information (CESOP). The case study on the LMS 
provided further evidence of the relevance of this system, which was launched in 2021 as the 
single repository for the training and capacity-building activities carried out under the Fiscalis 
programme (as well as the customs programme). It was created primarily to address the difficulty 
tax  administration  staff  faced  in  locating  and  accessing  training  materials.  Its  centralised, 
searchable  platform  solved  the  problem  of  scattered  resources  and  improved  awareness  and 
uptake  of  EU  training,  particularly  for  training  coordinators  who  incorporate  courses  into 
national curricula. 

The  Fiscalis  programme’s  objectives  and  the  EU  policy  priorities  have  been  aligned, 
focusing on strengthening the internal market, building a carbon-neutral continent, tackling 
the growth of digitalisation and e-commerce, and contributing to fairness and social justice 
by combating tax fraud. 

3.  Conclusions and lessons learned 

The section below presents the main findings of the evaluation in the form of lessons learned. It 
also  highlights,  where  relevant,  areas  for  improvement  to  be  considered  with  respect  to  the 
programme’s future. 

The evaluation has found the Fiscalis programme to be a continued success. Its wide range 
of activities has meant that a lot has been achieved through the programme’s individual actions, 
thereby contributing towards the programme’s objectives in a variety of ways. Moreover – and 
crucially  –  the  different  activities  have  been  not  only  mutually  reinforcing,  but  deeply 
intertwined: the IT, collaborative and capacity-building  actions frequently act  as  catalysts for 
each other, ensuring that working methods and priorities align, and that collegiate relationships 
and trust between tax officials from different countries gradually build up. In particular, policies 
underpinned by ambitious IT systems would be impossible to implement without a platform for 
relevant officials to develop a common vision and approach on how to reach common goals, 
including in the preparatory phase. 

Lesson 1 – on the sustained relevance of the Fiscalis programme 

Fiscalis  has  proven  sufficiently  adaptable  to  remain  in  line  with  stakeholders’  needs  and  the 
wider policy environment.  This  stems from  the design  of the programme, which ensures  that 

9 

 
 
 
 
both  its  objectives  and  selection  of  actions  are  driven  by  the  policies  it  supports.  The 
programme’s alignment is first and foremost with EU tax policy. Since EU tax policy is closely 
coordinated with wider policies and initiatives, such as the clean transition and decarbonisation, 
the digital transition and EU enlargement, it benefits the public and companies by driving the 
completion of the EU Single Market, breaking down cross-border and cross-country barriers and 
fostering  cooperation  between  national  administrations.  This  not  only  includes  the  customs 
programme, which is  jointly managed by DG TAXUD,  but  also  the RRF, the closely related 
technical support instrument, and the European Green Deal. 

Lesson 2 – on implementation and delivery 

The design of the Fiscalis programme is needs-based and flexible, with practical responsibilities 
allocated according to operational needs. This has allowed the programme to successfully deliver 
a very wide range of activities, from  complex IT projects  to  large numbers of structured and 
ad hoc collaborative actions, to the development and roll-out of common training material. While 
achievements and impacts vary depending on the nature and scale of specific funded actions, 
from a delivery perspective the programme has met or exceeded initial expectations/targets in 
all areas, and stakeholder perceptions of the programme and its activities are overwhelmingly 
positive. Success in implementation has allowed tax authorities and (where relevant) economic 
operators to interact in a secure and reliable manner. 

All  three  of  the  programme’s  main  ‘types’  of  actions  were  found  to  be  making  significant 
contributions to the specific objectives of coherent tax policy and implementation of EU tax law, 
the fostering of operational cooperation among tax authorities, and the improved administrative 
capacity of tax authorities. It was also concluded that the programmes have high relevance in the 
context  of  enlargement.  This  was  evident  in  the  general  feedback  received  from  national 
administrations and in programme monitoring data, and in the findings of the case studies on 
specific IT systems and the LMS. 

Lesson 3 – on costs and benefits of the actions funded 

Since  the  benefits  and  costs  of  the  programme  are  highly  action-specific,  this  was  examined 
mainly based on the in-depth case studies. In different ways depending on their functions and 
areas  of  tax  policy,  the  four  EESs  examined  were  found  to  generate  significant  tangible 
benefits and cost savings for tax authorities, the European Commission and – where relevant, 
such as when they use IT systems for compliance purposes – economic operators. These benefits 
included (1) efficiency gains from the digitalisation/automation of previously analogue tasks; 
(2) increased productivity from being able to share more and better information seamlessly; (3) 
reduced waiting times due to the instantaneous availability of information; and (4) direct and 
indirect impacts on reducing fraud. As an example, the IT system TNA, funded by the Fiscalis 
programme  at  a  central  EU  cost  of  less  than  7  million  between  2021  and  2023,  led  to  the 
identification  of  10 000  fraudulent  traders,  helping  to  uncover  nearly  EUR 34  billion  in 
suspicious transactions. The counterfactual analyses generally showed that pooling resources to 
develop  the  systems  at  EU  level  led  to  systems  that  were  not  only  better  at  fulfilling  their 

10 

 
 
 
 
functions but more cost-effective than could have been achieved by the Member States on their 
own. As mentioned above, the collaborative actions and capacity-building activities contributed 
in part by helping to create the environment needed for the IT systems to function and be used 
as envisaged, as well as by ensuring common understanding of and common approaches to EU 
tax  legislation.  The  relatively  low  cost  of  these  collaborative  actions  and  capacity-building 
activities was seen as a small price to pay given the leverage generated in terms of increasing the 
effectiveness of the IT systems and giving tax authorities the paperless means to work together 
towards achieving the internal market’s objectives. 

Lesson 4 – on the programme’s consistency and synergies with other initiatives 

The  evaluation  found  the  Fiscalis  programme  to  be  fully  consistent  with  a  range  of  other 
Commission initiatives in terms of alignment of objectives and complementarity of activities and 
outputs. Concrete links were found with some programmes (see Lesson 1), whereas this was true 
to a lesser extent or not at all with respect to other programmes, namely the Hercule component 
of the Union anti-fraud programme, the single market programme, and the instrument for pre-
accession assistance/technical assistance and information exchange. 

Despite the minimal risk of overlap with Fiscalis and scope for mutual reinforcement even in the 
absence  of  practical  coordination,  there  may  be  missed  opportunities  to  identify  and  exploit 
synergies. Synergies and complementarities with other programmes should continue to be further 
explored to  enhance the  relevance of the  Fiscalis  programme, including  in  relation  to  human 
competency-building/training activities and initiatives related to the enlargement process. These 
synergies should continue and be further strengthened to consolidate the advantages of working 
in concert with other policies and initiatives. 

Lesson 5 – on programme communication, awareness and visibility 

The different types of activities funded by the Fiscalis programme are closely linked and work 
in  concert  to  achieve  the  desired  aims.  However,  while  it  is  common  knowledge  that  the 
programme’s IT systems are supported by EU funding, many tax officials and other stakeholders 
are unaware that these form part of  Fiscalis. This limits  information  and data sharing  among 
stakeholders and leads to a partial perception of the programme’s added value. In the near term, 
awareness  of  the  role  of  the  IT  systems  in  the  programme  could  be  addressed  through  more 
consistent branding. Over time, this would create a stronger association between the different 
strands of activities in receipt of funding and increase the visibility of the programme. 

Lesson 6- on incremental improvement of the LMS 

11 

 
 
 
 
 
Through the case study on the LMS, the evaluation revealed that, as a whole, the platform was 
of high quality8 and adding significant value at reasonable cost. While the findings were broadly 
positive, the case study also noted several areas for incremental improvement. These included 
(1)  refining  the  design  and  functionality  of  the  LMS  in  terms  of  the  search  function,  more 
personalisation  for  logged-in  users,  and  adding  more  language  versions;  (2)  incorporating 
relevant  training  material  from  national  administrations  and  other  organisations;  and  (3) 
concentrated  communication  efforts  to  boost  usage  of  the  platform.  Discussions  with  several 
Commission services (i.e. SG REFORM, GROW, EUIPO) are taking place with a view to their 
using the LMS platform. 

Lesson 7 – on the monitoring and evaluation framework 

The new MEF adopted for the current programming period already marked a step towards a more 
manageable  and  purposeful  framework.  However,  challenges  remain,  including  several 
experienced  with  the  previous  MEF,  such  as  an  excessive  number  of  indicators,  burdensome 
processes for national authorities and the Commission, and limited usefulness of the reports and 
analyses produced. Avenues for improvement include (1) minimising the amount of primary data 
to be collected, which would help address consultation fatigue (associated in some cases with 
the  multiplicity  of  feedback  requests);  (2)  further  exploiting  existing  data  to  identify  more 
informative indicators or reference values; and (3) reducing the number of indicators, particularly 
at output level where the correlation with programme performance is often low and difficult to 
compare between actions. Associated with the last point, further streamlining of performance 
reporting is  planned as of  the next  multiannual  financial framework.  This  will be  based on  a 
streamlined framework for tracking budget expenditure and reporting performance in a simpler, 
more consistent and less burdensome manner. 

8 This is also reflected in the fact that other services have recently been showing increasing interest in  using the 
platform  to host new  e-learning materials  covering  closely related  policy areas (internal market)  or projects 
(TSI). 

12