IOTA Peer-to-Peer Technical Assistance Project “Competence Centre for International Cooperation in Tax Matters” between Poland, Portugal, and Spain—Now Available Online!
IOTA is pleased to announce that the Competence Centre for International Cooperation in Tax Matters: Spain and Portugal shared their experiences with Poland through the IOTA Peer-to-Peer Technical Assistance Project. This multilateral project, launched in 2024 and titled “Competence Centre for International Cooperation in Tax Matters,” was successfully carried out by the Ministry of Finance, National Revenue Administration of Poland (NRA), as the Beneficiary, with two Provider institutions: the Spanish Tax Agency (AEAT) and the Portuguese Tax and Customs Authority (AT).
The project's main goal was to help establish a national centre within the NRA to handle tasks related to providing and requesting administrative assistance in tax matters. This centre would analyse, verify, and implement requests for international tax assistance, monitor and identify national and trans-regional issues, and assess risks affecting the NRA’s efficiency in international tax cooperation audits. Additionally, it would ensure the regularity and consistency of NRA authorities’ actions and develop clarifications and guidelines on international administrative tax assistance.
Beginning in July 2024, the project was implemented through June 2025, combining digital and in-person meetings along with email exchanges. The primary activities involved the Beneficiary’s project team visiting Spain and Portugal to share experiences.
During the in-person meeting in Spain, the Spanish Tax Agency (AEAT) shared valuable insights with the Polish team, highlighting both specific solutions and broad organizational and technical strategies for tax information exchange. Presentations and discussions covered topics such as an overview of AEAT and its role in international tax information exchange; various IT tools and solutions supporting data collection and processing from domestic and foreign sources; functions and competences of the Central Liaison Office; and data security issues.
Similarly, the Portuguese Tax and Customs Authority (AT) hosted a working visit from Polish colleagues, focusing on organisational and technical solutions for tax information exchange and debt recovery. The Polish team learned about the organizational structure and roles of the tax agency, particularly the International Affairs Department, which handles international administrative cooperation. The Provider provided a detailed overview of its comprehensive approach to utilizing data from international information exchanges, including relevant IT tools and applications.
As a result, the NRA gained valuable experience and identified solutions developed by both Beneficiaries. The next steps involve further enhancing the NRA’s processes for automatic information exchange, especially by developing an integrated data exchange system that maximizes and automates data analysis and use.
Find out more about the project by visiting the dedicated project page on the IOTA website.
