The Fiscalis programme is a European Union programme aimed at improving the tax systems of participating countries, i.e. EU Member States and candidate countries, including the Republic of Serbia.

Fiscalis 2021-2027 is a programme that deals with the exchange of information and experience between tax authorities in European countries. The aim of the programme is to develop, in partnership with other European countries, a pan-European IT system and to build people-to-people networks, bringing together national officials.

Support for tax authorities and taxation to improve the functioning of the internal market. Promote the competitiveness of the Union and fair competition within the Union. Protect the financial and economic interests of the Union and its Member States, including the protection of those interests against tax fraud, tax evasion and tax avoidance, and the improvement of tax collection. Support for the development of tax policy activities and the implementation of Union law relating to taxation. Encourage cooperation between tax authorities, including the exchange of tax information and the development of capacities, such as human competences and European electronic systems.

Supports the fight against tax fraud, tax evasion and aggressive tax planning and the enforcement of Union law in the field of taxation by ensuring the exchange of information through a communication network of European information systems, bringing together officials, in order to help reduce the administrative burden on tax authorities and costs for taxpayers.

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The programme is for the countries of the European Union, but is also open to candidate countries and potential candidates.

The right to participate is open to acceding countries, candidate countries and potential candidates, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes laid down in the relevant framework agreements and decisions of the Association Council, or similar agreements and in accordance with the specific conditions laid down in agreements between the Union and that country;

the countries of the European Neighbourhood Policy, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes laid down in the relevant framework agreements and decisions of the Association Council, or similar agreements and in accordance with the specific conditions laid down in agreements between the Union and that country, provided that those countries have achieved a sufficient level of approximation of their relevant legislation and administrative methods to those of the Union;

other third countries, in accordance with the conditions established by the specific agreement covering the participation of a third country in any Union programme;

The following countries have expressed their interest in joining the Fiscalis programme: Albania, Bosnia and Herzegovina, Georgia, Kosovo*, Moldova, Montenegro, the Republic of North Macedonia, Serbia, Turkey and Ukraine**.

*This designation is without prejudice to views on status and is in line with UNSCR 1244/1999 and the Opinion of the International Court of Justice on the declaration of independence of Kosovo.

**The accession process has been ongoing since October 2021. The section will be updated regularly and based on the evolution of the accession of individual countries.

All actions are open to officials working in tax administrations in EU Member States and candidate countries that have joined the programme. Serbia joined this programme in 2015.

The European Commission is responsible for the implementation of the programme. It is assisted by the Fiscalis Programme Committee, which consists of delegates from each EU member state.

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All relevant documents can be found on the website:

https://taxation-customs.ec.europa.eu/eu-funding-customs-and-tax/fiscalis-programme_en?prefLang=hr