Self-guided eLearning module on the secure platform for the administrative cooperation in direct taxation.

Although the EU marketplace enables citizens and businesses to move, operate and invest across national borders, tax laws vary from country to country. As a result, tax evasion by individuals and businesses can be a problem. Conversely, it is important to ensure that double taxation does not occur inadvertently. Applying and collecting the appropriate taxes on goods and services is a critical component of administrative cooperation.

To help tax authorities in the EU work closely and ensure that taxes are applied correctly to EU citizens and businesses while simultaneously combating fraud and tax evasion, the European Commission created the web-based electronic forms portal. This secure platform supports the exchange of tax information amongst tax competent authorities in Member States, either spontaneously or on request. Its aim is to improve administrative cooperation by covering three domains: value-added tax (VAT); recovery of claims due to taxes, duties and other measures; and Direct Taxation. The e-Learning course is related to Direct Taxation and based on the applicable provisions of Directive 2011/16/EU on administrative cooperation in the field of taxation.

Administrative cooperation means working together and, in its most common form, exchanging messages between the authorities involved. Concretely, such exchanges start with one of the three main e-Forms (to initiate the process) and continues with several sub-forms as a reaction thereto in accordance with the applicable provisions of Directive 2011/16/EU. This can be: providing replies, providing feedback, requesting further information, etc. Each of the sub-forms can thus be used in a specific context after one main e-Form has initiated the process.

In 2019, the Member States sent approximately 200 000 exchanges through the platform and this even though it was not yet fully used by all Member States. The Commission is now launching the updated version of the platform accompanied by the new eLearning module on DT to get users up to speed quickly.

Reducing hassle, enhancing efficiency and accuracy

The platform enables management and completion of e-Forms and related sub-forms covering processes related to direct taxation. The eLearning module takes the user through hands-on activities for various tax scenarios. For instance, one activity involves investigating and ensuring tax compliance of a taxpayer now residing in Belgium who had bought yachts from Belgium and sold them in France while living in France.

There are several possible user roles in paltform: Editor, Sender, Monitor and Statistics Monitor.  The Editor deals with the creation and editing of e-Forms. The Sender is responsible for the exchange of e-Forms with the other MS tax administrations. The Monitor keeps track of the exchange of e-Forms via Workflow Follow-up or Message Tracking. Finally, the Statistics Monitor extracts statistical information related to the exchange of e-Forms sent via the secure platform. The access and authority to various e-forms and sub-forms and functionalities depends on the user profile as do the scenarios and hands-on activities. 

The eLearning module allows users to go through one of the three learning paths corresponding to user roles: Editor/Sender, Monitor and Statistic Monitor. It also explains how each profile should navigate the application process and get help on fields and forms. Depending of the profile, the module shows users how to fill out and send the forms, monitor the exchange process and extract statistics. In addition to demonstrating how the e-forms can be used, the course also shows users how to significantly expedite filling multiple forms with similar content, so they do not have to do it all manually.

Periodic questions enable users to test their knowledge and go back for a review, if necessary. The module also shows users completed e-Forms and explains how to interpret the unique reference code. This code identifies each form, encodes the date the competent authority locked it and becomes the saved document’s name for clarity.

Find out more. Take advantage of the eLearning module to master the platform which is designed to improve administrative cooperation. Ultimately assisting in minimising tax evasion and double taxation, EU Member States will boost their legal income and thus be better positioned to enhance the services they provide. In turn, EU citizens will benefit from expanded government funding and reduced likelihood of double taxation. It’s a win-win – become a part of it today.