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					DG TAXUD/B1                                                                    CONTRACT : DI 02411-00 SA106
Technical Assistance                                     Ref: 08664-401/TI.01.01/d0db9d62-a369-4a51-975f-e3cfd8dcf52a.doc

Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration




              INTEROPERABILITY
          IMPLEMENTATION STRATEGY




 SUGGESTED APPROACH FOR THE
 CROATIAN TAX ADMINISTRATION




                                               FEB 2005

08664-401/TI.01.01/d0db9d62-a369-4a51-                                                                                  23
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DG TAXUD/B1                                                                      CONTRACT : DI 02411-00 SA106
Technical Assistance                                       Ref: 08664-401/TI.01.01/d0db9d62-a369-4a51-975f-e3cfd8dcf52a.doc

Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration




                                         TABLE OF CONTENT
          1 INTRODUCTION                                                                                          26
                1.1   Background                                                                                 26
                1.2   Abbreviations                                                                              27
                1.3   Contacts                                                                                   28
                1.4   National Strategy and Planning Documents                                                   29
          2 PROGRAMME SCOPE                                                                                       30
                2.1 Overview                                                                                     30
                2.2 Assumptions & Warnings                                                                       30
                    2.2.1 Assumptions                                                                            30
                    2.2.2 Warnings                                                                               31
                    2.2.3 High Level Objective – Suggested Approach                                              31
                2.3 Overall Scope                                                                                32
                    2.3.1 Interfaces with DG TAXUD – Current situation                                           32
                    2.3.2 Interfaces with other systems                                                          33
          3 ORGANISATION                                                                                          34
                3.1 Suggested Overall Strategy                                                                   34
                3.2 Management Structure                                                                         35
                    3.2.1 Introduction                                                                           35
                    3.2.2 Overall organisational structure                                                       35
                    3.2.3 Project Generic Structure                                                              37
                    3.2.4 Project Structure for CCN/CSI                                                          39
                    3.2.5 Project structure for VIES                                                             40
                    3.2.6 Project structure for VAT on e-Services (VES)                                          41
                3.3 Roles and Responsibilities                                                                   42
                    3.3.1 Steering Committee                                                                     42
                    3.3.2 Interoperability Programme Director                                                    43
                    3.3.3 Project Owner                                                                          43
                    3.3.4 Quality Manager                                                                        44
                    3.3.5 IT Manager                                                                             44
                    3.3.6 Contract Manager                                                                       45
                    3.3.7 Project Manager(s)                                                                     45
                    3.3.8 Responsibilities of the IT Project Team                                                46
                    3.3.9 Responsibilities of the Business Project Team                                          47
                3.4 Project Phases                                                                               47
                3.5 Project Deliverables                                                                         48
                    3.5.1 Pre-Study Phase                                                                        48
                    3.5.2 Tender Process Phase                                                                   49
                    3.5.3 System Specification Phase                                                             50
                    3.5.4 Design Phase                                                                           53
                    3.5.5 Build and Test Phase                                                                   53
                    3.5.6 Running In and Maintenance Phase                                                       54

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DG TAXUD/B1                                                                       CONTRACT : DI 02411-00 SA106
Technical Assistance                                        Ref: 08664-401/TI.01.01/d0db9d62-a369-4a51-975f-e3cfd8dcf52a.doc

Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration

                    3.5.7 Main Project Deliverables and Responsibilities                                          55
                3.6 Communication and Reporting Structure                                                         56
                    3.6.1 Progress Meetings                                                                       56
                    3.6.2 Reports                                                                                 57
          4 INTEROPERABILITY IMPLEMENTATION PLAN                                                                   58
                4.1 Dates Assumptions                                                                             58
                    4.1.1 Target Date (see section 2.2.1)                                                         58
                    4.1.2 DG TAXUD Requirements                                                                   58
                    4.1.3 Decisions                                                                               58
                    4.1.4 Test Platform Availability                                                              58
                4.2 Time Schedule                                                                                 59
                    4.2.1 CCN/CSI                                                                                 59
                    4.2.2 VIES & VES                                                                              59
                4.3 Ressources Estimation                                                                         60
                    4.3.1 CCN/CSI                                                                                 61
                    4.3.2 VIES & VES                                                                              62
          5 ANNEX                                                                                                  64
                5.1 Global Planning                                                                               64




08664-401/TI.01.01/d0db9d62-a369-4a51-                                                                                     25
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DG TAXUD/B1                                                                        CONTRACT : DI 02411-00 SA106
Technical Assistance                                         Ref: 08664-401/TI.01.01/d0db9d62-a369-4a51-975f-e3cfd8dcf52a.doc

Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration



1     INTRODUCTION

1.1    BACKGROUND

          The overall objective of this suggested approach to developing an Interoperability Implementation
          Strategy (IIS) is to describe the main characteristics of the Interoperability Programme, suggest a
          framework and specify the requirements to achieve successful project implementations.

          The specific objectives of this document are to:
               Propose the scope and objectives of the Interoperability Programme;
               Suggest a description of the organisation of the projects and a definition of the roles and
                responsibilities of the participants;
               Estimate timescales and resource requirements;
               Suggest/provide examples of strategies that could be developed;
               Suggest ideas to assist the Tax Administration to improve its existing strategies in relation to
                Interoperability.

          It must be clear that:
               It is not DG TAXUD’s responsibility to produce the Interoperability Implementation Plan for a
                Candidate Country. This document is provided for information/example only (best practices,
                based on project management principles and techniques) and is issued to assist the Croatian Tax
                Administration in defining its own projects and activities but it is up to Croatia to decide on its
                own approach.
               Preparations for EU Accession are entirely under the responsibility of the Candidate Country.
          Remarks
          The term “Interconnectivity” might be seen as focusing on the IT interfaces and IT requirements only
          while the term “Interoperability” has been used in this document to stress the following points:
               The business aspects, which are sometimes essential (for example for VIES: CLO, …), have
                been taken into account (legislation and procedural changes, training, trade awareness, …);
               The projects described are not dedicated only to the IT interfaces but also to the national
                business and operational requirements.
          However, only the activities directly linked to the Interconnectivity Projects are described but other
          activities should be also envisaged:
               Tax Audit System;
               Audit of Traders’ computers;
               …




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DG TAXUD/B1                                                                            CONTRACT : DI 02411-00 SA106
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Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration


1.2    ABBREVIATIONS

         Abbreviation        Full description
         AFIS                Anti- Fraud Information System
         AP                  Application Platform
         API                 Application Programming Interface
         CC                  Candidate Country
         CCD                 Croatian Customs Directorate
         CCN / CSI           Common Communications Network / Common Systems Interface
         CCN / TC            Common Communications Network / Technical Centre
         CFCU                Central Financing and Contract Unit (ex PMU: Phare Management Unit)
         CLO                 Central Liaison Office (for VAT matters)
         DBA                 Database Administrator
         DG TAXUD            European Commission Directorate General responsible for Taxation and Customs Union
         DDS                 Data Dissemination System
                             See: http://www.europa.eu.int/comm/taxation_customs/databases/database.htm
         DTI                 Direct Trader Input
         EC                  European Commission
         EDI                 Electronic Data Interchange
         EU                  European Union
         FITS                Fiscalis Information Technology Services
         IOC                 Initial Operation Capability
                             Term used by DG TAXUD/A3 when one of its system is ready for operation, waiting for the
                             first Member States readiness.
         IIS                 Interoperability Implementation Strategy
         IT                  Information Technology
         ITT                 Invitation To Tender
         MEI                 Ministry of European Integration
         MoE                 Ministry of Economy / Trade
         MoF                 Ministry of Finance
         MS                  Member State
         MSA                 Member State Administration
         NETP                Non Established Taxable Person (for VES)
         PAA                 Pre-Accession Adviser (either from a Twinning or directly contracted)
         PID                 Project Initiation Document
         PM                  Project Manager
         PPF                 Project Preparation Facility
                             EU Funds available for the preparation of Project Fiches or Terms of Reference
         PQP                 Project Quality Plan

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DG TAXUD/B1                                                                          CONTRACT : DI 02411-00 SA106
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Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration

         QA                  Quality Assurance
         RTA                 Resident Technical Adviser
         SCAC                Standing Committee on Administrative Co-operation (for VAT)
         SCIT                IT sub-committee of the SCAC
         SQP                 Specific Quality Plan
         TEMPO               DG TAXUD Electronic Management of Projects Online
         ToD                 Turnover Data (for VIES)
         ToR                 Terms of Reference
         VES                 VAT on e-Services
         VIES                VAT Information Exchange System


1.3    CONTACTS
          For any information or comments on the present document please contact:
          Patrice Pillet, DG TAXUD Unit B1 (Phone +32 2 299 19 93, email Patrice.Pillet@cec.eu.int) or
          Michael Doering, DG TAXUD Unit B1 (Phone + 32 2 295 38 59, email Michael.Doering@cec.eu.int).




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Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration


1.4    NATIONAL STRATEGY AND PLANNING DOCUMENTS
          A number of strategy and planning documents should already exist in the Croatian Tax Administration
          (light grey on the diagram) e.g.
                 Business and IT Strategies;
                 Business Plan;
                 Business Change Management Plan;
                 CARDS or Phare Project Fiches.
          The following diagram describes the relationship between the existing documents, the national
          Interoperability Implementation Strategy (IIS) and the following Project Initiation Documents (PID),
          Terms of Reference (ToR) & Project Quality Plans (PQP) for the Interoperability Projects.




                                                      Business Strategy




                                                        Business Plan
                                                                                                 EU Accession
                                                                                                   Strategy


                                                      Business Change
                                                      Management Plan


                                                                                               CARDS or Phare
                                                         IT Strategy                            Project Fiches
                       IT Methodology &
                           Standards


                          Users Requirements           Croatian IIS                           Pre-Studies




                                 PID for x              PID for VIES                          PID for VES




                            ITT & ToR for x          ITT & ToR for VIES                  ITT & ToR for VES




                                 PQP for x              PQP for VIES                         PQP for VES




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 Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration



2       PROGRAMME SCOPE

2.1     OVERVIEW
           As a result of the first Interoperability Mission in Croatia, carried out by DG TAXUD B1 in October
           2004, it became apparent that there was little knowledge within the Croatian Tax Administration as to
           the requirements for EU Interoperability and the volume of work to be undertaken to achieve
           Interoperability may have been underestimated.
           This document has been produced in order to assist Croatia to achieve Interoperability in time for the
           accession to the EU. It is intended as a generic Interoperability Implementation Strategy (IIS) to be
           adapted by the Croatian Tax Administration to develop its own National Interoperability
           Implementation Strategy based on the current in-country situation and decisions. Following the
           development / adaptation and acceptance of the IIS by the national administration, separate projects
           should be established and project teams set up to implement the projects.


2.2     ASSUMPTIONS & WARNINGS

2.2.1    Assumptions
           Certain assumptions have been made in the preparation of this document:
                The average IT Interoperability project duration in the new EU Member States was four years.
                 Therefore, this document considers 01/01/09 as target/working date for deploying the existing
                 EC Taxation IT Interconnectivity systems in Croatia. This does not anticipate any target date for
                 Croatia's accession to the EU, which has to be defined in the accession negotiations yet to be
                 started.
                The Tax Administration is fully committed to accession to the EU and has included
                 Interoperability in its Business Plan and Business Change Management Plan.
                The required financial and human resources will be made available by the senior managers of
                 the Tax Administration, including the provision of full time personnel for the project teams.
                The Implementation Plan has been drafted upon the anticipation that the Croatian Tax
                 Administration will take the maximum advantage of the “supposed to be available” and
                 “supposed to be requested” CARDS and Phare pre-accession funds. Should these funds not be
                 requested or available, or should Croatia consider a (partial) financing of the listed EC co-
                 financed activities from national funds, the suggested plan should be redrafted.
                 In this context it needs to be highlighted that due to the strict CARDS, Phare and PRAG rules, a
                 practical implementation of activities under CARDS 2004 is unlikely to start before September
                 2005. In comparison to the new EU Member States and the EU Candidate Countries 2007, it
                 needs to be declared that significant financial envelopes for pre-accession funds in the area of
                 Croatian Taxation IT Interoperability are lately available. Activities could start earlier if
                 national resources or additional resources under bilateral agreements between Croatia and EU
                 Member States (funds and/or staff) are available.
                TEMPO is used as the basis for the Project Management Methodology. However, this
                 methodology has been developed as an ideal reference for the management of IT projects being
                 implemented within the DG TAXUD organisation itself (although this is not always strictly
                 applied). Therefore, it is suggested that Croatia may use it as the basis for their national project
                 management but will need to adapt it and/or extract sections to best suit their own requirements.
                 It is, of course, Croatia prerogative to project manage their national projects as they wish.
                 It must also be clear that Croatia will not receive any DG TAXUD support related to this
                 methodology.

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 Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration


2.2.2    Warnings
                Whilst DG TAXUD is continually updating the systems and introducing new technology (CCN
                 Mail 2, VIES 2, …), Croatia should maintain a close relationship with DG TAXUD to ensure
                 that they are developing implementation plans based on the most recent system development of
                 DG TAXUD. Participation in the Fiscalis 2007 Programme is strongly recommended (when
                 open for Croatia).
                Until the signature of the EU accession treaty, Croatia will not necessarily be invited to all
                 working (and certainly not to policy) groups for all the systems and should maintain bilateral
                 and multi-lateral links with Member States to ensure that they keep up to date with other
                 national developments. In this context, Twinnings with EU Member States are priceless.
                CARDS and Phare EU co-financing can only be regarded as “Additional Funds” to decrease the
                 pressure on the national budget, by which the Candidate Country has to ensure full alignment to
                 the “acquis communautaire” prior to EU accession.
                The human and financial resources estimated in section 4.3 are extremely dependent on the
                 actual in-country situation and the systems development path adopted. They must be adapted
                 during the pre-study phase of each project.

2.2.3    High Level Objective – Suggested Approach
           The high level objective of the Interoperability Programme can be defined as,
           “The development and implementation of national systems required by the Croatian Tax
           Administration to connect with the EU IT systems to enable the exchange of information between
           the EC and EU Member States immediately upon accession to the EU.”
           The suggested approach to achieve this overall objective is for Croatia to develop its own national IIS
           which will be relevant to the current situation and from which individual projects will be established,
           project teams created and project plans developed to implement the relevant systems in time for
           accession to the EU.
           This generic IIS will assist the Croatian Tax Administration to:
                  Identify the projects that remain to be established;
                  Identify the resource requirements for each project;
                  Identify the funding requirements for each project;
                  Identify the timescales for each project;
                  Assist in preparing project plans for the individual projects;
                  Identify which current national projects should be modified to satisfy the Interoperability
                   requirements.




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 Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration


2.3     OVERALL SCOPE

2.3.1    Interfaces with DG TAXUD – Current situation
           DG TAXUD has identified several systems that require Interoperability by the date of accession:

                CCN/CSI: this gateway is mandatory for the communications between the DG TAXUD IT
                 systems and their Member States counterparts. DG TAXUD and DG ENLARG together with
                 the Phare Committee have so far agreed to provide and pay for the CCN/CSI gateways.
                 For Croatia, the CCN/CSI gateway (installation and operational costs for the Community
                 domain) will be funded by the Customs 2007 Programme.
                 As a single (operational) gateway will be installed in Croatia, the definition of the national
                 responsibilities is essential. The back-up gateway will be installed in Brussels.
                Savings Tax System: The "savings directive" (Directive 2003/48/EC), which will enter into
                 force on 01/07/2005 (under Council decision 2004/587/EC), has created the need for an
                 exchange of information between Member States. This exchange should take place at least once
                 a year. The way this exchange of information will take place in practice (through bilateral
                 exchanges or via a Community systems like CCN-Mail) is however still undefined at this stage.
                VES: The VAT on e-Services system is quite simple and independent from other Tax systems.
                 Its functionality should be re-examined by the MS before 01/07/2006 together with its possible
                 (likely) prolongation.
                VIES: DG TAXUD recommends focusing on VIES Phase 5 (suppression of the dedicated VIES
                 gateway and direct access to the CSI API).
                 In all cases, an important effort is foreseen for the development of the VIES national system and
                 even more for the related business activities (setup of the CLO, …).
                 The VIES 2 feasibility study is expected to be submitted to the SCIT sub-committee by
                 February 2005. Currently, there are no IT development or implementation plans for VIES 2;
                 these will be finalised dependant on SCAC mandate (expected Q3 2005) and decision as to
                 which aspects to proceed with and when (priority) i.e. B2B One-stop-shop, VAT on services,
                 quality of VIES data or exchange of forms.




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 Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration


2.3.2    Interfaces with other systems
           While developing the final systems, due consideration should be given to interfacing with a number of
           external but related systems. These may be considered under the following headings:

           Trade interfaces
           When appropriate, the following trade interfaces should be developed:
                Direct Trader Input (DTI);
                Electronic banking;
                Public Internet web sites.
           Other National Systems
           Tax Administration currently provides or receives information from a number of different government
           agencies/institutions. The intention should be, wherever feasible, to create interfaces with these bodies.
           Such bodies could include:
                  Ministry of Finance;
                  Customs Administration;
                  National Statistical Institute;
                  Ministry of Economics / Ministry of Trade and Industry;
                  Ministry of Internal Affairs;
                  Ministry of Transport;
                  National Bank;
                  And others.
           Other EU Systems
                AFIS (OLAF);
                …




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Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration



3     ORGANISATION

3.1    SUGGESTED OVERALL STRATEGY
          It is important for the success of the Interoperability programme not to underestimate the scope of
          work required to interoperate with the EU IT systems involved upon accession to the EU. New
          Member States are expected to exchange information with the EC and other Member States on day
          one of accession. Due to the ambitious plans of the Croatian Government to join the EU as soon as
          possible, a relatively short time period might only be available to develop and fully deploy the various
          IT Interoperability systems. Therefore, it is imperative that a proper Interoperability Programme and
          project management structure is established from the outset and that adequate full time human
          resources and financial resources are made available to enable implementation of each of the projects.
          The suggested overall strategy is to establish full time project teams, who will be responsible for the
          implementation of the projects within the Interoperability Programme.
          It is suggested to establish a Steering Committee for all Interoperability projects i.e. CCN/CSI
          (including CCN-Mail 2), VIES & VES.
          The position of the Project Owner should be established for each project and will be responsible for
          project co-ordination as well as for communication with the Programme Director. He should come
          from a User Department (usually Head of Department or Deputy Head of Department).
          It is suggested to establish a Project Team for each project who will be deployed on a full time basis
          for the duration of the project implementation. Each project team should consist of two experienced
          Project Managers i.e. one IT Project Manager and one Business Project Manager who will lead two
          “sub” teams, one IT team and one Business Team consisting of IT and business/functional experts for
          the given business areas.
          It is important to the success of the individual project that Project Managers and Team Members are
          employed full time by the project for the duration of the project implementation period. The scope of
          work required for each project is significant and the utilisation of internal experience is essential. Past
          experience has shown in many administrations that projects fail to meet timescales and deadlines if
          Project Managers and Project Team Members have to divide their time between project tasks and
          normal day-to-day duties.




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 Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration


3.2     MANAGEMENT STRUCTURE

3.2.1    Introduction
           This section of the Interoperability Implementation Strategy describes the suggested structure to be
           implemented to manage the planned development activities. This structure may well change during
           later stages of the programme, particularly as development work decreases and the systems move into
           a maintenance phase. It must be adapted by Croatia to meet the national situation and requirements.

3.2.2    Overall organisational structure
           The diagram below depicts the overall organisational structure for the Interoperability Programme for
           the Tax Administration.




                          Minister of European                    Ministry of Finance                     Central Financing and
                           Integration (MEI)                                                              Contract Unit (CFCU)




                                                             Tax Steering Committee
                                                      (Chaired by DG of Tax Administration)




                                                                   Interoperability
                                                                 Programme Director




                                                   CCN/CSI             VIES                VES
                                                 Project Owner     Project Owner      Project Owner




                                                                        VIES                 VES
                                                                    Business Team       Business Team


                                                   CCN/CSI             VIES                  VES
                                                   IT Team            IT Team              IT Team




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Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration

          Remarks
               The highlighted entities are external to the Tax Administration. It is an option, in order to gain
                experience, that the VIES IT Teams are managed by the external Contractors (integrated teams)
                and therefore these entities were highlighted as well (see sections Error! Reference source not
                found.Errore. L'origine riferimento non è stata trovata. & 3.2.5).
               Both Administrations should also be involved in the CCN/CSI Project.




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 Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration


3.2.3    Project Generic Structure
           The generic structure suggested hereafter must be adapted to the specificity of each project.

           Diagram



                                                                Interoperability
                                                              Programme Director
                                                                                                            Contract
                                                                                                            Manager
                 DG TAXUD                                                                                   Adviser



                                                    Project Owner                   Head of IT                 DG TAXUD
               External Bodies                                                        Dept.                     Unit A3



                Project Adviser
                    or RTA                                                                                 IT Manager




                                      Business Project
                                         Manager
                                                                IT Project                  Quality
                 Contractor’s                                    Manager                    Manager
               Project Manager


                                                                                                       Support Team

                                            Business
                                          Project Team
               Contractor’s                                        IT                                            DG TAXUD
              Project Teams                                  Project Teams                                        Test Team



           Remarks
                One-way arrows () are used for hierarchical links and two-way arrows () for
                 communication channels; the external entities are highlighted and the dashed lines are optional;
                The external bodies are banks, trade associations, other Ministries, ...
                The “Roles and Responsibilities” are described in section 3.3;
                The responsibility of the contract management may be attributed to a separate section (Contract
                 Manager), to the Project Owner or to the Head of IT Department;
                Another solution is to create a “Co-ordination Unit” (not represented on the above diagram but
                 selected solution for the following project-specific diagrams) working directly to the
                 Programme Director with the overall responsibility for the horizontal issues of the programme
                 (Contract management, Quality management, Training, ...);
                The Quality Manager and IT Manager roles can be assumed by a sole person or a Quality
                 Manager can be externally contracted;


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               An external Project Adviser/consultant could be appointed to provide advice and recommend
                actions based on his previous experience or it could be the “Resident Technical Adviser” of a
                Twinning Project;
               Multiple project teams could be defined for the different sub-projects: on a functional basis but
                also on an organisational basis (hardware, training, deployment, web site, Traders Interface, ...);
               The IT Project Manager must liaise with the CCN/CSI Project Manager for the configuration of
                the CCN/CSI gateway (or the CSI developments);
               A Project Quality Manager should be appointed either as a Project Manager Deputy or as a
                Contractor’s Project Manager Deputy (recommended).




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3.2.4    Project Structure for CCN/CSI
           The CCN/CSI is a ready-made (except configuration), purely technical system and therefore this
           project will probably not be very demanding on resources.
           Past experience suggests that CCN/CSI can be installed, tested and operated within a six-month period
           (assuming the funding arrangements are signed).
           A CCN/CSI Project Manager should be appointed and should assume the overall responsibility, in
           close liaison with the Customs and Tax IT Departments, the individual Project Managers
           (configuration of the gateway, CSI programming, …) and DG TAXUD experts for the installation of
           CCN/CSI gateway (Unit A3 and CCN/TC).

           Diagram


                                DG ELARG                  DG TAXUD                                     DG TAXUD
                                                           Unit B1                                      Unit A3




                                                           GZAOP (?)
                                                          Project Owner


                                          Customs IT                                      Tax IT
                                           Manager                                        Manager



                           ITMS, NCTS, ...                  CCN/CSI                               VIES
                         IT Project Managers             Project Manager                   IT Project Manager




                                                            CCN/CSI                                      CCN/TC
                                                          Project Team




           Remarks
                The Project Owner can liaise with DG TAXUD Unit A3 for the administrative arrangements.
                It is suggested here that the responsibility of the CCN/CSI Project could be sub-contracted to
                 GZAOP or to the contractor responsible for the network administration. However, this decision
                 relies totally on the national administrations.
                 It may also be decided to include experts from both Customs and Tax Administrations within
                 the GZAOP/Contractor CCN/CSI project.
                In any case, the national responsibility for the administration of the CCN/CSI gateway must be
                 defined before the installation.
                Training courses on “How to programme the CCN/CSI gateway for the VIES application” are
                 regularly organised by DG TAXUD.


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3.2.5    Project structure for VIES
           VIES is a high priority project that must partly be operational from day one of EU accession (the VAT
           Registration Data System) and therefore, it is essential that a VIES project team is established on a full
           time basis for the duration of the VIES implementation.

           Diagram


                                                                 Interoperability
                                                               Programme Director                      Co-ordination
                                                                                                           Unit
                   DG TAXUD
                     Unit D1
                                                                                                        CePProITMS
                                                          VIES                    Head of IT Dept.            DG TAXUD
               External Bodies                                                                           IT Project
                                                      Project Owner                                              Unit A3
                                                                                                          Manager


                Project Adviser
                    or RTA
                                                                                                      IT Manager

                    SCAC                    VIES VAT                  VIES IT
                   Committee              Project Manager         Project Manager



                 Contractor’s
               Project Manager
                                                                                                      IT Support
                                                                                                        Team
                                            Business
                                          Project Team                  SCIT
                                                                      Committee
                   Sub-Project
                     Teams                                                                                          FITS



           Remarks                                                                        Interconnectivit
                                                                                           y Programme
                It is suggested that several IT experts (developers) from the Tax Administration work directly
                                                                                              Director
                   under the Contractor’s responsibility for the duration of the Project.
                  The Project Owner can also assume the role of the VAT Project Manager.
                  The VAT Project Manager (and/or the Project Owner) will liaise with the SCAC Committee.
                                                                                           amme Director
                  The VIES IT Project Manager will liaise with the SCIT Sub-Committee and FITS.
                  The IT Project can be divided in two sub-projects:
                       VAT Registration Data System (operational from day one of EU accession);
                       VAT Turnover Data System (operational 6 months after accession). Itself divided into:
                               Production Application (independent of the VIES interface specification);
                               Access Application;
                               Dissemination Application;
                               Processing Application (independent of the VIES interface specification).




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3.2.6    Project structure for VAT on e-Services (VES)
           This system is not as operationally critical as VIES (although mandatory on day one of accession) and
           it can be implemented as a separate project or included within the scope of the VIES Project (which is
           the approach selected in the attached Implementation Plan).
           The development time is not that big (3 to 6 months for one or two experts) and as it is quite
           independent, it can probably be bought from a current MS.
           Also, the future of the system is unclear as it is considered for now as a “temporary solution” that
           should be re-evaluated by the MS in 2006.




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3.3     ROLES AND RESPONSIBILITIES
           The following sections provide a description of the roles and responsibilities for each suggested
           position in the hierarchal structure of the Interoperability Implementation Programme. It is up to the
           Tax Administration as to which of these positions are to be established to manage the Interoperability
           Implementation Programme.

3.3.1    Steering Committee
           A Steering Committee can be established in the Tax Administration by the Director General and will
           be chaired by him. The Chairman of the Steering Committee should determine its organisation,
           including the participants and working arrangements.
           The members of the Steering Committee may consist of:
                  The Deputy Director(s);
                  The Heads of Directorates and Functional Departments;
                  The Programme Director;
                  The Head of the IT Department;
                  The Project Owner;
                  The Project Managers (Business and IT);
                  A representative of GZAOP;
                  A representative of the Contractor(s);
                  A representative of the Twinning Partner(s);
                  A representative of the MEI / CFCU;
                  A representative of the EU Delegation;
                  A representative of the Ministry of Finance.
           There should be a nucleus of participating members. Others such as Contractor(s) representatives may
           be invited to the Steering Committee meetings as and when required (this could be on a regular basis
           or may suit the administration to be on an ad hoc basis).
           Additionally, the chairman can invite supplementary participants (e.g. Regional Directors, Quality
           Manager, Project Adviser, other Ministries, ...) according to the agenda.
           Depending on the programme intensity, it is suggested that the committee meets at least once every 3
           months but may need to convene extraordinary meetings to address any specific issues that may affect
           the progress of any of the projects.
           The role of the Interoperability Programme Steering Committee is to direct, promote, monitor and
           review the successful execution of the Interoperability Programme and the related projects. It is the
           body of authority to determine priorities and take major project decisions.




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           This role includes the following responsibilities:
                To approve the national Interoperability Implementation Strategy deciding priorities;
                To agree and commit the overall resources for the projects;
                To endorse the resources related to each phase of the plan and delegate the specific resources
                 commitment to the appropriate level of management;
                To direct the progress of the programme in compliance with its wide objectives and with respect
                 to the Government Policy, EU Accession requirements, Administration Standards, etc;
                To make decisions concerning the Programme priorities and key issues;
                To promote the Programme objectives and achievements;
                To agree the starting/completing of major phases of the projects;
                To approve the main deliverables;
                To approve and monitor the budgets and expenditure.

3.3.2    Interoperability Programme Director
           It is suggested that the Programme Director be designated at the Deputy DG level. The role of the
           Programme Director is to ensure that the Interoperability Programme and the related projects are
           progressing coherently and in accordance with the Interoperability Implementation Strategy e.g. that
           project timescales will meet the expected date of EU accession.
           The main functions of the Programme Director are:
                To monitor the progress of each project in accordance with the Business Plans, Business
                 Change Management Plans, EU Accession Strategy and national Interoperability
                 Implementation Strategy;
                To agree on any strategic change which may affect the progress of the Programme and submit
                 for approval to the Steering Committee e.g. re-allocation of funds between projects,
                 redeployment of resources between projects, resolving conflicts of interest between projects,
                 review of priorities and submission to the Steering Committee for approval;
                To manage the work of the Project Owners concerning Interoperability.

3.3.3    Project Owner
           The Project Owner is responsible for setting the business objectives and priorities. He allocates user
           resources to the work. He approves all management milestone documents during the project and
           commissions the new service and its accompanying organisational and procedural changes.
           The Project Owner is responsible for project co-ordination as well as for communication with the
           Programme Director. He should come from a User Department (usually Head of Department or
           Deputy Head of Department) and -
                Have some affinity with the IT domain (willingness to understand the IT problems);
                Be a good team worker and staff motivator with good communication and reporting skills (in
                 other words “a Manager”).




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           The main functions of the Project Owner are:
                To supervise the production of the “User Requirements”;
                To supervise the production of the Project Initiation Document (define the main project phases,
                 determine the resource requirements related to each project phase, define the quality policy, the
                 training policy, etc);
                To appoint the Project Teams and define their functions;
                To manage the work of the IT Project Manager and Business Project Manager;
                To oversee liaison between the different sources of project financing;
                To monitor plans and reporting activities;
                To solve the issues at a level above the competence of the Project Managers and below that of
                 the Programme Director;
                To notify the Programme Director of important problems encountered and of solutions adopted
                 to solve them.

3.3.4    Quality Manager
           The Quality Manager has an involvement in all of the IT projects to conduct the tasks detailed below
           and should not be directly involved in any of the activities or tasks required to be completed to
           implement the projects. It is suggested that a full time Quality Manager could be deployed to ensure
           that theses activities are carried out for all IT contracts under the responsibility of the Administration
           (Co-ordination Unit managed by the Programme Director).
           The Quality Manager will have the following responsibilities:
                  To monitor the PQP together with the Project Manager(s);
                  To arrange quality assurance of all major project deliverables;
                  To establish and monitor change request procedures;
                  To participate in acceptance/integration testing of the systems;
                  To participate in phase end reviews and walkthroughs;
                  To provide support to projects in the use of methodology and best working practices;
                  To recommend development standards and utilities.

3.3.5    IT Manager
         His responsibilities are:
                To co-ordinate the definition of IT development standards, and to ensure that products
                 (hardware and software) are within the Administration standards;
                To collect, review, justify and co-ordinate the budgets of the IT projects;
                To ensure adherence to the IT standards and Quality standards of the Administration;
                To liaise the IT Project Manager with the IT experts of the IT Department or from GZAOP
                 (DBA, System Engineer, Network Engineer, Office Automation Specialist, etc);
                To ensure coherence and consistency with the IT Strategy.
         This role could be assumed by the Head of the IT Department or the Deputy.




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3.3.6     Contract Manager
           The Contract Manager has an involvement in all of the projects to conduct the tasks detailed below but
           should not be directly involved in the activities or tasks required to be completed to implement the
           projects. It is suggested that a Contract Manager could be deployed (at least part time) to manage all
           contracts for the projects of the Administration (Co-ordination Unit managed by the Programme
           Director).
           During all phases of the project the Contract Manager will be responsible:
                  To manage the contracts;
                  To review and monitor the suppliers plans and deliverables;
                  To ensure progress and identify delays / slippage in these plans;
                  To report any breach of contract to the Steering Committee via the Programme Director with
                   recommendations such as imposition of penalty clauses, etc.
           The Contract Manager may participate in the Steering Committee meetings as an observer.

3.3.7     Project Manager(s)
           It is suggested that each Project Team is sub-divided into two teams i.e. an “IT team” and a “Business
           team”. Each sub-team should have a Project Manager whose prime responsibility is managing the
           team’s activities in accordance with project plans and the PQP.

3.3.7.1    IT Project Manager
           The IT Project Manager is the official appointed by the Steering Committee or the Head of the IT Dept
           to manage and execute the IT activities of the project according to the User Requirements and
           priorities established by the Project Owner.
           The IT Project Manager is responsible for the management and control of the IT activities of the
           project as well as for the communication between the Project Team members and the Contractor(s).
           The IT Project Manager reports directly to the Project Owner. He should be appointed full time for the
           duration of the project implementation. He should have at least a basic understanding of the business
           domain and be familiar with the “users’ language” in order to be able to suggest suitable solutions in
           accordance with the User Requirements.
           The specific functions of the IT Project Manager include:
                  To implement the IT activities identified in the project plan (initially from the PID);
                  To monitor and audit the IT activities;
                  To manage and control the project IT requirements;
                  To monitor progress and take any necessary corrective actions;
                  To monitor the execution of the IT activities in the Project Quality Plan;
                  To co-ordinate and control the IT activities at the different phases and levels;
                  To define the tasks and responsibilities of the IT Project Team members and relations between
                   them and the Business Project Team members;
                  To co-operate and co-ordinate with the external Contractor’s Project Manager;
                  To ensure overall consistency of all sub-projects;
                  To maintain a close working relationship with the Contract Manager and the Quality Manager;
                  To maintain a close working relationship with the Business Project Manager and the Business
                   Team members;
                  To prepare reports as required by the Steering Committee and liaise with the Project Owner.


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3.3.7.2    Business Project Manager
           The Business Project Manager is the official appointed by the Steering Committee or the Head of
           Section (e.g. Tariff section for ITMS) to manage and execute the business and functional activities of
           the project according to the project plans, PQP and the priorities established by the Project Owner.
           He is responsible for the communication between the Project Business Team Members and the
           external Contractor when discussing User Requirements and functional specifications. He is also
           responsible for liaison with other key stakeholders e.g. other government departments including the
           legal department, traders, etc. He should be appointed full time for the duration of the project
           implementation. Ideally, he should have a basic understanding of the IT domain and be familiar with
           the “technical language” in order to be able to appreciate the technical issues when discussing user and
           functional requirements.
           The specific functions of the Business Project Manager include:
                To define the business and functional activities in the PID:
                      Needs for new or updated laws, organisational entities, procedures, resources, job
                       descriptions, …);
                      The training plans (training courses, seminars, awareness sessions, brochures, …);
                      Etc.
                To manage and co-ordinate the implementation of the business and functional activities
                 identified in the project plan (initially from the PID);
                To monitor progress and take any necessary corrective actions;
                To co-ordinate and control the business and functional activities at the different phases and
                 levels;
                To define the tasks and responsibilities of the Business Project Team Members and relations
                 between them and the IT Project Team members;
                To liaise with external stakeholders e.g. trade, MoF, other Government Departments, etc;
                To ensure overall consistency of all sub-projects;
                To maintain a close working relationship with the Contract Manager and the Quality Manager;
                To maintain a close working relationship with the IT Project Manager and the IT Project Team
                 members;
                To prepare reports as required by the Steering Committee and liaise with the Project Owner.

3.3.8     Responsibilities of the IT Project Team
           In general terms the IT Project Team, reporting directly to the IT Project Manager, and working
           closely with the Contractor, will be responsible for the following functions:
                  Define together with the Business Project Team the functional specification;
                  Define the Technical specification;
                  Define the system configuration;
                  Develop other systems change strategy;
                  Define the Testing Strategy;
                  Define the Data conversion plan;
                  Define the Technical training plan;
                  Etc.




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3.3.9    Responsibilities of the Business Project Team
           In general terms the Business Project Team, reporting directly to the Business Project Manager, will
           be responsible for the following functions:
                Develop User Requirements in co-operation with the IT Project Manager and in liaison with the
                 Users community;
                Conduct reviews of legislation, existing procedures and practice and instigate changes where
                 necessary;
                Develop an organisation change strategy where necessary;
                For final and all intermediate versions of the system, to define, produce and carry out
                 acceptance tests for compliance of the system with the Functional Specification, in accordance
                 with the agreed Testing Strategy;
                To develop and effect the user functional training programme;
                To take part in the development and to implement trade operators training programmes where
                 necessary;
                To report activities and progress in accordance with the Project Quality Plan;
                Participation in the development of system fall-back and recovery procedures;
                Loading the initial reference data into the systems databases;
                Controlling, amending and maintaining such data in the operational databases (including access
                 rights management);
                In co-operation with the Contractor to assist in the production of user manuals and
                 documentation for the system;
                Provision of central day to day technical support/helpdesk to the users through a network of
                 regional and local support staff;
                Participation in the development migration/cut-over strategy from the old to the new system
                 stages.
           The Business Project Team will consult with the in house experts working in the particular field where
           necessary. Section heads should ensure staff availability for consultation with the project teams.


3.4     PROJECT PHASES
           A Project can be divided into several phases:
                  Pre-Study Phase;
                  Tender Process Phase (CARDS, Phare or National);
                  Start-up Phase;
                  System Specification Phase;
                  Design Phase;
                  Build and Test Phase;
                  Running in and maintenance Phase.




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3.5     PROJECT DELIVERABLES
           Many more details on Project Deliverables can be found in the following TEMPO documents:
                  TMP-REF-PMR.doc (Project Management – Reference Manual);
                  TMP-GDL-PRE.doc (Pre-Study Phase);
                  TMP-GDL-TOR.doc (Terms of Reference);
                  TMP-GDL-PQP.doc (Project Quality Plan);
                  TMP-GDL-CLA-P001.doc (System Specification Phase);
                  TMP-GDL-CLA-P002.doc (Design Phase);
                  TMP-GDL-CLA-P003.doc (Build and Test Phase);
                  TMP-GDL-CLA-P004.doc (Running-in Phase).
           However, as already mentioned, the TEMPO methodology is dedicated to DG TAXUD and has been
           simplified in this document to best suit the Croatian Administrations. It is suggested that each
           Administration will adapt this proposed approach to fit its own requirements.

3.5.1    Pre-Study Phase
           The Pre-study phase places emphasis on defining the business problems to be addressed and defining
           possible high-level solutions, rather than focusing on a specific technical solution. Furthermore, the
           main goals of the Pre-Study are to establish the feasibility of the project and (if feasible) to create clear
           objectives, scope and constraints to be observed by the project team and business management in
           carrying out subsequent solution development.

           Pre-Analysis
           This phase investigates the problem area and the available current systems (in the MS or in other
           Countries) in order to discover ways in which opportunities can be realised. The functionality and the
           costs of existing systems are examined, so that these might be used as a comparison with the
           functionality and the costs of the proposed system determined later. The output elements are:
                User requirements specification: it is suggested that the User Requirements consist of both a
                 narrative statement and a user requirements model which gives a clear view of the
                 improvements to be realised within the problem area irrespective of what solution will be
                 selected;
                Description of the existing solutions;
                Costs analysis.
           Pre-Study Report
           A number of alternative solutions to meet the requirements are considered and evaluated in terms of:
                Costs and benefits;
                Operational, technical and economic feasibility;
                Business risks.
           Based upon evaluation summaries on all alternatives, and advised by the Project Owner, the Steering
           Committee chooses one solution for further study. System requirements are then analysed and
           modelled, and the corresponding system architecture defined. The Project Owner is then able to assess
           all system implications.
           The activity is concluded by drawing up and presenting the Pre-Study Report, containing all
           information necessary to allow the Steering Committee to decide on continuing the project.

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           The general structure of the Pre-study report is suggested as follows:
                Scope and objectives;
                System requirements:
                      Data Model;
                      Process Model;
                      Description of the interfaces;
                      Operating features;
                      ...
                  Hardware considerations;
                  Financial evaluation;
                  Proposed system’s justification;
                  Outline Project Plan.

           Project Initiation Document (PID)
           The overall objective of the PID is to define the framework and the main characteristics of the project
           and to specify the requirements to achieve successful project implementation.
           The specific objectives of this document are:
                Definition of the scope, objectives and phases of the project;
                Detailed description of the project organisation and definition of the roles and responsibilities of
                 the project participants;
                Definition of project timescales and project resource requirements;
                Definition of management and control procedures to be applied;
                Definition of project strategies that need to be developed;
                Description of the risk management and control procedures to be applied.

3.5.2    Tender Process Phase
           DG TAXUD is aware that tender processes have been well defined in Croatia with tender boards
           established to oversee the transparent, open, and fair awards of contracts to successful bidders. For
           CARDS or Phare funded contracts, the tender process and subsequent evaluation of tenders must be
           followed.

           Terms of Reference (ToR)
           The Terms of Reference must describe the objectives of the project, the background to the project and
           the detailed aim of the current phase of the project.

           Requirements for the Project Quality Plan (PQP)
           The purpose of a Project Quality Plan is to provide the description of the measures to be taken to meet
           the quality and technical requirements of the user. It must be limited to carrying out the project as
           contractually defined. DG TAXUD has developed a PQP template that could be used by Croatia as the
           basis for their national PQP. It is intended to serve as a service level agreement between the Contractor
           and the project owner.

           Invitation To Tender (ITT)
           Croatia has its own strict tendering process in place to be followed when contracts are nationally
           funded and must follow the tendering process of the European Commission if the contract is to be
           funded by the EC (e.g. the Phare programme).


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           Generally a tender opportunity is publicly announced and potential suppliers are invited to submit an
           expression of interest. A shortlist of companies or consortiums who will be invited to tender is drawn
           up by reviewing all the expressions of interest received. A tender dossier is then forwarded to the
           shortlisted companies or consortiums together with a set of supporting documents including the ToR
           and any specific instructions to bidders. The companies or consortiums submit tenders in accordance
           with the instructions e.g. separate technical and financial proposals, normally within set deadlines.

           Tender Evaluation Report
           Tenders should be evaluated in strict accordance with tender evaluation procedures, be it national
           procedures where national rules govern the selection process or the EC evaluation procedures if the
           contract is to be funded by the EU. Openness and transparency is of critical importance to ensure
           contracts are awarded fairly and honestly to the winning bidder. Tender evaluation results should be
           documented against the evaluation criteria.

3.5.3    System Specification Phase
           The objectives of the System Specification phase are to:
                Provide the user with a complete functional model of the recommended system solution;
                Provide technical designers with a detailed functional specification on which to base the
                 technical design of the system;
                Confirm implications on testing, conversion, implementation, organisation and training;
                Confirm system configuration requirements (if any);
                Re-confirm the technical, operational and economic feasibility of the system;
                Be able to plan the next phase (Design) in detail.
           Project Quality Plan (PQP)
           This deliverable has to be provided by the Contractor but must comply with the requirements (see the
           TEMPO document TMP-TEM-PQP.doc).
           The Project Quality Plan is the device by which the Project Managers demonstrate that they:
                Understand a given project, its characteristics, peculiarities, risks, innovations and unknowns;
                Have selected the most important project organisations, techniques, resources and tools to cope
                 with the above;
                Have defined the deliverables, Quality Assurance and approval responsibilities and process and
                 also defined the extent and format of checks and reviews;
                Have identified the major risk and the corresponding preventive actions.
           The plan is produced in the early stages of the project and is supported by an initial analysis of the
           risks and unknowns. It is reviewed and revised to take account of new information and changed
           requirements.

           Functional Specification
           This deliverable contains an accurate functional description of system processes and system data. It
           should give both user and technical designer a detailed view on the functionality of the new system.
           The detailed description of process logic should refer to specific items of business data.




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          Other Systems Change Strategy
          This deliverable formally describes all functional changes to other systems (other national systems that
          might be impacted), needed to complement the implementation of the project:
               Functional Modification Specifications;
               Data Conversion/Take-on Outline;
               Change Sequence.
          This information might be included in the Functional Analysis document.

          System Configuration
          The purpose of this task is to confirm the main hardware and software items necessary for both system
          development and operation. These items will be refined during the design phase, when conducting the
          detailed sizing exercise.
          The level of detail required should be sufficient only to confirm the scale of expectation and to
          identify potential issues.
          All potential budget implications, including licences, renewals and maintenance costs, must be
          indicated:
                 System Geographic Plan;
                 System Capacity Estimates;
                 Site Configuration Items;
                 Preliminary Purchasing List.
          Organisation Change Strategy
          The objective of this task is to produce a consolidated Organisation Change Strategy, stating precisely
          the impact of the system's implementation on the user organisation. The Business Project Team, not
          the IT Contractor, should conduct this study. The resulting organisation might be based on functional,
          geographical or processing requirements, including:
               Relationships between the Administration units;
               Transferring some work to another department;
               Adding / deleting business functions or responsibilities.
          The following points must be considered in particular:
               Are any new or altered functions clearly described ?
               Are assumptions underlying organisation change reasonable?
               Is there any pending conflict between the different parties involved (with the MoE for instance)?
               Is there sufficient understanding and support, within the Administration, for the proposed
                changes?
               Is the change sequence realistic?




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          Testing Strategy
          The objective of the Testing Strategy is to describe the testing process and the agreed responsibilities
          of the various parties in their respective testing roles.
          The Testing Strategy may comprise a matrix that shows the stages of testing and the features to be
          tested. Possible testing stages are the following:
               Unit testing (attempting to prove every logic path or option within a module/programme,
                including data tolerance and error trapping).
               Link testing (attempting to prove programme-to-programme co-existence, by calls and data
                transference).
               System testing (extensive and intensive series of tests aimed at proving that the whole system
                will operate without major fault). “Conformance Testing” with DG TAXUD should be included
                in this set of tests.
               Acceptance testing (global tests aimed at proving that the whole system meets its requirements
                and the related acceptance criteria).
          The Testing Strategy additionally describes any special requirements, and the rationale behind
          apparent overlaps between testing stages.
          Following aspects should be included in the test approach:
               Where will the tests take place: HQ or a special test site ?
               Who will be involved in testing (DG TAXUD, HQ, Regional sites, Contractor, ...) ?
               With what responsibilities (data preparation, premises, reports, ...) ?
          Data Building and Conversion Plan
          The strategy for building and converting data should include:
               A list of all data sources and characteristics;
               A detailed description of the conversion process (including any necessary controls, validation,
                translation, exception / rejection handling and recovery procedures);
               A list of all software and hardware required to carry out data conversion and loading on the new
                system (including scanners, filters, translators, comparators, temporary interfaces and specific
                media);
               An anticipated conversion sequence, taking into account milestones, staff availability and
                training, assistance from the IT Support Team, and computer time estimates;
               Details of integration with the data take-on sequence.

          Training Plan
          This deliverable provides the definition of the training process for the complete system. This includes
          the definition of training programmes, methods and facilities.
          The following points must be considered in particular:
                 Coherence of training programmes;
                 Adequacy of training methods and controls;
                 Availability of training facilities and resources;
                 Timing of the delivery of training;
                 Validity of the training sequence.




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3.5.4    Design Phase
           The Design phase translates the functional specifications of the system (or sub-systems) which have
           been prepared from a user's point of view, into detailed specifications of a technical nature.

           Technical Specification
           The Technical Specification must be consistent with all aspects of the Functional Specification. It
           translates the Functional Specifications into meaningful, manageable and testable technical elements,
           taking into account the technical constraints imposed by the environment.

           System Tests Plan
           Because of the potentially different groups of tests within a complete system test, it is likely that each
           group will require its own System Test File, comprising a plan and a number of individual
           specifications. Any tool required to support system testing must be confirmed and its precise use must
           be defined in the test plan.
           The System Test File must be consistent with the functional and technical design of the new system.
           Therefore, its links to the corresponding deliverables must be carefully assessed.

           Acceptance Tests Plan
           The Acceptance Test File must reflect a reasonable and realistic acceptance strategy, considering the
           actual resource availability and indicating any particular testing "window" or special situation e.g. a
           system that cannot be tested and accepted during a certain period of the year, due to peaks in
           workload.

           Conversion Tools Specification
           The objective of this deliverable is to provide for a detailed technical specification of any software,
           procedures and tests needed to support the data conversion process and to demonstrate the validity of
           converted data.

           Training Specification
           The Training Specification consolidates the Training Plan, describing in detail:
                Individual training modules;
                Related case studies and training material;
                Required IT and non-IT facilities.
           Specification of the content of training modules is based on precise objectives, for a given group of
           people, within a clearly defined educational framework.

3.5.5    Build and Test Phase

           Link Test File
           Because of the potentially different groups of tests within a complete series of link tests, it is likely
           that each group will require its own Link Test File, comprising a plan and a number of individual
           specifications.




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           System Manuals File
           The System Manuals File generally contains four distinct documents:
                The system overview is a high-level document presenting the main system features,
                 implications, advantages and foreseen benefits;
                The users' manual provides a complete reference guide for users of the system;
                The operators’ manual provides the computer-level instructions for the system;
                The help text provides the required level of instant help for users of the system and will be
                 integrated into help facilities.
           Program Specifications File
           The objective of this deliverable is to provide for definitive descriptions of the required functionality
           of each program and of its unit tests, sufficient for programmers to be able to generate and test
           physical code, without further reliance on the functional specification.

           Conversion Development File
           The Conversion Development File is very similar to the Program Development file. It contains all
           relevant documentation on the development and the testing of the conversion tools.

           Training Material File
           The Training Material File will contain documentation on all developed training material. It will also
           contain all information related to the execution of corresponding tests and rehearsals. It must be
           consistent with the training specification.

3.5.6    Running In and Maintenance Phase

           Acceptance Test Execution File
           The Acceptance Test Execution File will contain all information related to running and supporting the
           acceptance tests, including:
                Test log and analysis of results;
                Error correction and re-test;
                Acceptance test report.

           Conversion File
           The Conversion File will contain all information related to running and supporting the conversion,
           including:
                Logging and analysis of results;
                Error correction and re-run of (parts of) the conversion;
                Conversion report.

           Training File
           As a result of the training process, the Training File should demonstrate that users are:
                Convinced of the usefulness of the new system and motivated to use it effectively;
                Aware of their responsibilities in system operations;
                Knowledgeable about and comfortable with the system's operations, and fully capable of
                 fulfilling their operational roles;
                Able to communicate effectively with other staff members who support the system.

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 DG TAXUD/B1                                                                                             CONTRACT : DI 02411-00 SA106
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3.5.7    Main Project Deliverables and Responsibilities

         Responsibility Codes
          P    (Participate):   Provides assistance (active & advisory)
          E    (Execute):       Performs a task, brings efforts and skills
          V    (Verify):        Quality checks
          R    (Responsible):   Has the ultimate responsibility
          A    (Approve):       Approves the deliverables
          I    (Inform):        Receives copy of approved deliverable




         National Interoperability Implementation Strategy                   A     R           P     P     V
         Phase 1 – Pre-Study
         User Requirements                                                   A     V     R                       P     E                P
         Pre-Study Report                                                    A     V     R     R     I     V     E     P          P     P
         PID                                                                 A     V     R     R     I     V     E     P          P     P
         Phase 2 – Tender Process
         ToR                                                                 A     V     R     R     I     V     E     E          P     P
         Requirements for the PQP                                            A     V     R     R     I     P     E     E
         ITT                                                                 A     V     R     R     I     V     E     E
         Bids Evaluation                                                     A     V     R     R     I     V     E     E
         Contract                                                            A     V     R     P     I     V     P     P    R
         Phase 3 – System Specification
         PQP                                                                       A     V     V     I     V     V    V     R     P     P     E
         Functional specification                                                  A     R     P     I     V     E     E     E    P     P     V
         System configuration                                                      A     V     R     V     V     E     I     E    P           V
         Organisation change strategy                                        A     R     E     P     I     V     P     E     P          P     V
         Testing strategy                                                          A     R     P     I     V     E     E     E                V
         Data build plan                                                           A     R     P     I     V     E     E     E    P     P     V
         Training plan                                                       A     R     E     V     I     V     E     E     E    P     P     V
         Phase 4 – Design
         Technical specification                                                    I    I     A     V     V     R           E    P           V
         System tests Plan                                                          I    I     A     V     V     R           E    P           V
         Acceptance tests Plan                                                      I    A     V           V     R     E     E    P     P     V
         Conversion tools specification                                             I    I     A     I     V     R     E     E    P     P     V
         Training specification                                                    A     R     R     I     V     E     E     E    P     P     V
         Phase 5 – Build and test
         Link Test Specification                                                    I    I     A     V     V     R           E    P           V
         System manuals                                                            A     R     R     I     V     E     E     E    P     P     V
         Programs                                                                              A           V     R           E    P           V
         Conversion tools                                                                      A           V     R           E    P           V
         Training material                                                               A     A           V     E     E     E    P     P     V
         Phase 6 – Running-in and maintenance
         Acceptance tests                                                          A     R     P     I     V     E     E     E    P     P     V
         Data Converted                                                            A     R     P     I     V     E     E     E    P     P     V
         Training                                                                  A     R     R           V     E     E     E    P     P     V
         System installed                                                          A     R     P     I     V     E     E     E    P           V


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3.6     COMMUNICATION AND REPORTING STRUCTURE
           A detailed management structure has been suggested in § 3.2.2. The suggested reporting structure
           follows the management hierarchy and so ensures a co-ordinated approach to the overall programme
           implantation.

3.6.1    Progress Meetings

         Meetings between         Frequency Purpose of meeting                             Outputs
         Start-up and Kick-off Start up       Becoming familiar with the problem           Introductions to team members
         meetings                             Preparation and organisation of the          Roles and responsibilities
         All key players                       project to be carried out                     agreed
                                              Plan the project with respect to             Project organisation agreed
                                               resources and time                           Reporting and communication
                                              Preparation and organisation of QA            lines agreed
                                              Initialisation of the files
         IT Project Manager       Daily       To agree tasks as per work plan and          Tasks completed on time
         & IT Team                             assess progress
         Business Project   Daily             To agree tasks as per work plan and          Tasks completed on time
         Manager & Business                    assess progress
         Team.
         IT Project Manager Daily             To assess progress                           Tasks completed on time
         and Business Project
         Manager                              To solve functional questions

         Contractor, Project Daily            To liase and agree daily tasks               Tasks completed on time
         Managers and Project
         teams                                To solve day-to-day problems

         Project Managers & Weekly            To brief the Project Owner of project  Short Weekly Report
         Project Owner                         progress
                                              To agree any changes required to
                                               work plan
                                              To agree next tasks
         Project Owner,           Monthly     To review the work plans                     Monthly Progress Reports
         Project Managers,                    To report any shortcoming
         Quality Manager,
         Contract Manager
         & Contractor
         Project Owner &    Monthly           To brief the Programme Director as to  Project Status Report
         Programme Director                    project progress
                                              To review priorities against business
                                               strategy & EU accession strategy
         Contract Manager,  As required  To report any contractual failure on              Amended Contract
         (Contractor), &                  behalf of the Contractor or necessity
         Programme Director               for Change Request and decide
                                          actions
         Steering Committee Quarterly or  To agree quarterly work plans                    Timely decisions on work
                            on demand  To decide on resource deployment                     plans, resources and funding to
                                                                                             allow project implementation
                                              To decide on funding issues                   in time for EU accession

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3.6.2    Reports
           The table below shows the suggested formal reporting requirements at all levels throughout each
           project start up. A complete description must be provided in the PQP.

             Name of report                                   Author                            Frequency         To whom
             Team Progress Report                             Team members                      Weekly            Project Managers
             Quality Assurance Report                         Quality manager                   Monthly           Project Owner
             IT Project Progress Report                       IT Project Manager                Monthly           Project Owner
             Business Project Progress Report                 Business Project Manager          Monthly           Project Owner
             Project Status Report                            Project Owner                     Monthly           Programme Director
             Programme Status Report                          Programme Director                Quarterly         Steering Committee

           Responsibilities

            Responsibility Codes
            P     (Participate):   Provides assistance (active & advisory)
            E    (Execute):        Performs a task, brings efforts and skills
            V    (Verify):         Quality checks
            R    (Responsible):    Has the ultimate responsibility
            A    (Approve):        Approves the deliverables
            I    (Inform):         Receives copy of approved deliverable




            Team Progress Report                                                                                  A    A     R     E    R     R

            Quality Assurance Report                                                       A     V     I    R     I     I    I

            IT Project Progress Report                                                     A     I     I    V     R     I    I

            Business Project Progress Report                                               A     I     I    V     I    R     I

            Project Status Report                                                     A    R     I     I     I    I     I

            Programme Status Report                                             A     R     I    I     I     I    I     I




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4       INTEROPERABILITY IMPLEMENTATION PLAN

4.1     DATES ASSUMPTIONS

4.1.1    Target Date (see section 2.2)
                Full operation of the above-mentioned systems                                        01/01/09

4.1.2    DG TAXUD Requirements
                National VES system operational                                                      31/12/08
                National VIES operational for VAT # Identification                                   31/12/08
                National VIES operational for ToD                                                    31/05/09

4.1.3    Decisions
                Formal opening of the Fiscalis 2007 Programme to Croatia                               Done
                Availability of the Fiscalis 2007 Programme Funds to Croatia                         Q1 2006

4.1.4    Test Platform Availability
                CCN-CSI test gateway installed                                                       30/09/06
                Test platform for VES                                                                   Now
                Test platform for VIES Phase 5                                                          Now
                Test platform for VIES-2                                                                  ?




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4.2     TIME SCHEDULE
           The proposed detailed times schedules are available in Annex 5.1. The funding activities have not
           been included. The main findings are discussed hereafter.

4.2.1    CCN/CSI
           The CCN/CSI gateway installation should start 6 months before the first need for testing another
           project (usually NCTS in Customs). However, the problem here is more administrative (signature of
           the agreement with the EC) than technical. It is foreseen that the CCN/CSI gateway could be installed
           by September 2006 to allow testing of NCTS.

4.2.2    VIES & VES
           Similarly to ITMS, it is suggested to divide the VIES development in two Projects:
                The VIES functions mandatory for accession (Validation of the VAT # and exchange of
                 Turnover Data (ToD) over the CCN/CSI gateway);
                The VIES enhancements (all extra functions requested to support the CLO activities) & VES
                 (also mandatory for accession).
           The following approach is therefore suggested:
                Use a “Project Preparation Facility” (PPF) in order to prepare the Phare 2005 Project Fiches and
                 Terms of Reference for the VIES Mandatory Developments (must be ready in June 2005).
                Use another PPF Framework Contract in order to establish a Gaps and Needs analysis between
                 the Croatian & EU VAT legislation and define the global Strategy of the Tax Administration
                 regarding the VIES implementation.
                Under CARDS 2004 (start in 2005 with main activities in 2006):
                     A Twinning to:
                        Support the preparation of the business changes (legislation, etc)
                        Provide a better understanding of the VIES concepts
                        Setup of the CLO (job description, etc);
                        Address the re-organisation issues;
                        Review the administrative procedures;
                        Prepare the ToR for the VIES Enhancement Developments Project.
                Under Phare 2005 (start in 2006 with main activities in 2007):
                    A Twinning to provide support for Project Management
                       A Contract to develop the VIES IT Mandatory functions
                Under Phare 2006 (start in 2007 with main activities in 2008):
                    A Contract for the development of the VIES Enhancement functions and VES.
           Remarks
                Having the CCN/CSI gateway installed at the beginning of 2007 satisfies the VIES testing
                 requirements.
                Although the IT activities are important, the business related activities are essential for the
                 overall success of the Project: having a good system to exchange data is useless if the data send
                 are of poor quality or if the data received are not analysed and exploited.




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4.3    RESSOURCES ESTIMATION

                                              WARNING
           This section provides an ESTIMATION of the human and financial
           resource requirements for each of the suggested projects. The figures
           provided are based on information received from a number of sources
           including, MS experience, individual experts advice etc. However, there
           are numerous influencing factors to be considered which will affect the
           resource requirements.
           The Croatian Tax Administration is strongly advised to review these
           figures based on the current situation and the current stage of system
           development in country. DG TAXUD accepts no responsibility as to the
           accuracy of these figures and provides them simply as guidelines to assist
           the Croatian Tax Administration in defining its own likely resource
           requirements for each project.




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4.3.1     CCN/CSI
           The following roles have been defined by DG TAXUD on the MSA side:
               Administrative Project Manager Responsible for liaison with DG TAXUD and other MSA for all CCN/CSI
               (APM)                          administrative issues.
               Technical Project Manager        Responsible for liaison with DG TAXUD and other MSA for all CCN/CSI
               (TPM)                            technology issues.
               Local Security Officer           Responsible for the overall CCN/CSI-related security measures according to
               (LSO)                            the CCN/CSI security policy, including user access rights.
               Local System Administrator       Responsible for executive work on behalf of the Central System
               (LSYA)                           Administrator (CCN/TC) for the administration of the CCN/CSI gateway
                                                and complementary platforms (EuroDomain) hosted in the premises of the
                                                MSA, and responsible for the system management of the CSI software in the
                                                National Domain, according to the CCN/CSI Security Policy.
               Local Security Administrator     Responsible for the user profile assignment and securing the non-secure link.
               (LSA)
               Local Directory Administrator    Responsible for the user (logical and human) registration in the local
               (LDA)                            CCN/CSI directory.
               Local Network Administrator      Responsible for the network connections inside the National Domain.
               (LNA)

           It is suggested that:
                  The Contractor Project Owner will assume the APM role;
                  The Contractor Project Manager will assume the TPM and LSO roles;
                  The other roles (LSYA, LSA, LDA and LNA) should be distributed between one or two Team
                   Member(s) from the Contractor;
                  The LDA roles can also be granted to IT experts in both the Customs and Tax IT Departments.

4.3.1.1    Human Resources

               Role                            From                             Nb    Duration        %       Man-Days1
               Project Owner                   Head of IT Dept.                  1      15M2         10%                30
               Project Manager                 IT Dept. or Contractor            1        9M        100%               200
               Team Members                    IT Dept. or Contractor            2        6M         50%              100



4.3.1.2    Financial Resources

           The installation and operational (Community domain) costs of the CCN/CSI gateway will be
           supported by the Customs 2007 Programme. Croatia will therefore only be faced with little additional
           costs (equipment for the national domain only: workstation for the administration of the gateway,
           firewall, ...). In this case, 10.000 € should be sufficient.




           1
               Based on 20 Man-Days per Month. Figures have been rounded (rough estimations only !)
           2
               Mainly for the administrative process with DG TAXUD
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 DG TAXUD/B1                                                                      CONTRACT : DI 02411-00 SA106
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 Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration


4.3.2     VIES & VES

4.3.2.1    Project Preparation Facility – Framework Contract A

           Duration: 3 months
           Staff: 3 experts
           Cost: 197.000€
           Please up-date for information figures on additional framework assistance through ECD to HR for
           setting up HR Tax business change and overall IT strategies.

4.3.2.2    CARDS 2004 – Framework Contract B (Gap and needs analysis based upon the revised
           Taxation Blueprints)

           Duration: 4 months
           Staff: 2 experts
           Cost: 190.000€

4.3.2.3    CARDS 2004 – VIES Preparation Twinning

           Duration: 24 months
           Staff: 1 RTA * 24 months + 8 experts * 80 days
           Cost: 1.300.000€

4.3.2.4    Phare 2005 – Twinning for Project Management

           Duration: 18 months
           Staff: 1 RTA * 18 months + 5 experts * 80 days
           Cost: 1,000,000€

4.3.2.5    Phare 2005 – VIES Development Contract (Accession essential modules including VIES 2 B2B
           Services)

           Duration: 20 months
           Cost: 2.000.000€

4.3.2.6    Phare 2006 – Twinning for Project Management

           Duration: 10 months
           Staff: 1 RTA * 10 months + 5 experts * 40 days
           Cost: 500,000€

4.3.2.7    Phare 2006 – VIES Enhancements + VES – Development Contract

           Duration: 20 months
           Cost: 2.000.000€
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 DG TAXUD/B1                                                                        CONTRACT : DI 02411-00 SA106
 Technical Assistance                                         Ref: 08664-401/TI.01.01/d0db9d62-a369-4a51-975f-e3cfd8dcf52a.doc

 Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration


4.3.2.8    Human Resources

             Role                         From                             Nb    Duration        %       Man-Days
             Project Owner                Head of VAT Dept.                 1       36M         25%              150
             VAT Project Manager          VAT Department                    1       36M        100%              600
             VAT Experts                  VAT Department                    2       36M         50%              600
             IT Project Manager           IT Dept.                          1       24M        100%              400
             IT Support Team              IT Dept.                          4       24M         10%              160

           Remarks
                The involvement of the experts will vary during the life of the project: more VAT experts are
                 required in the beginning of the project (Business Changes, legislations, establishment of the
                 CLO, etc) but more IT experts are required during the IT development period.
                It is suggested that the VIES Project Owner should be a senior VAT officer with at least 5 years
                 experience in VAT administration. It should be noted that it is not necessary for the Project
                 Owner to have experience in VAT collection or VAT control, enforcement work, etc but to have
                 experience in the VAT registration processes and the administrative process of dealing with
                 VAT returns. He should:
                      Have a good understanding of the legal base requirements of the EU (6th VAT Directive
                         and Regulation 2003/1798/EC);
                      Be familiar with the VIES management structure within DG TAXUD;
                      Be familiar with functional description of VIES as provided by DG TAXUD;
                      Be familiar with the technical description of VIES as provided by DG TAXUD;
                      Be familiar with the national requirements for the VIES interface as defined by
                         DG TAXUD;
                      Have the ability to influence administrative changes e.g. establish the CLO.
                The VAT Experts should have a minimum of three years experience in VAT, preferably dealing
                 with VAT registration and processing of VAT returns. They should be familiar with the existing
                 national procedures for VAT registration and deregistration, allocation of VAT registration
                 numbers and also with the functionality of the existing VAT IT system. At least one of the team
                 members should have a training background and experience of conducting training needs
                 analysis and designing and delivering training courses for users from the Tax department and
                 the trade. Previous experience of liaison with the trade would be beneficial.
                Financial provision should be taken for the travelling expenses (air fares, hotels, …).
                Possibility to buy (receive ?) the VES application from a current MS should be envisaged.




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DG TAXUD/B1                                                                    CONTRACT : DI 02411-00 SA106
Technical Assistance                                     Ref: 08664-401/TI.01.01/d0db9d62-a369-4a51-975f-e3cfd8dcf52a.doc

Interoperability Implementation Strategy - Suggested approach for the Croatian Tax Administration



5     ANNEX

5.1    GLOBAL PLANNING




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