EU Overview

There are publicly documented use of AI and machine-learning algorithms by tax administrations in every Member State of the EU.

The map below shows the EU Member States that use machine-learning algorithms* to perform their fiscal prerogatives. To consult the current state of use of machine-learning in a specific EU Member State (the functions performed, the taxpayer data processed, the specific taxes concerned, etc.) consult our country reports.

*By AI systems and machine-learning algorithms we refer to software not entirely pre-programmed with deterministic rules. AI systems learn with varying degrees of autonomy how to generate output through the analysis of historical data.

Such a definition aligns with the definition of AI systems by the OECD Recommendations on Artificial Intelligence, the European Union ‘AI Act’, and the Council of Europe Framework Convention on AI.