Resources
Resources to run your organisation well
Articles, templates and answers to common questions. This information is general: for your situation, let's talk.
Key dates
| When | What |
|---|---|
| Within 6 months of year-end | General meeting approves the annual accounts |
| Within 30 days of approval | Filing of the accounts (registry or National Bank) |
| Once a year | Confirmation of the UBO register data |
| As set by the Federal Tax Authority | Legal entities tax return |
| As set in each agreement | Grant reports |
| Monthly or quarterly | VAT returns, if the non-profit is VAT-registered |
Guide for a calendar financial year. Exact dates are updated every year.
Frequently asked questions
Is my non-profit small or large?
It depends on criteria set by the Code: staff numbers, income and balance-sheet total. Size determines the type of accounts and where they are filed.
What if a director changes?
Publish the change in the Official Gazette and update the UBO register. We can do it for you.
Can a director be paid?
Within limits: pay must match real work and stay reasonable. Let's discuss it before you decide.
Can a director lend money to the non-profit?
Yes, with a written agreement and clear terms.
Does my non-profit have to charge VAT?
Many non-profit activities are exempt, others are not. Each case needs a review.
How do we get approval for tax-deductible donations?
Through an application to the Federal Tax Authority, under strict conditions, including limited overheads.
What can we reimburse to a volunteer?
Actual expenses with receipts, or a flat allowance within legal limits.
Glossary
Balance sheetIncome statementAnnual accountsSimplified accountsDouble entryBoardGeneral meetingStatutory auditorUBO registerLegal entities taxLump-sum grantCash-flow plan
Templates
- Budget and cash-flow plan (simplified and double entry)
- Cash book and bank journal
- Travel expense claim
- Grant tracking table
- General meeting minutes template
Templates will be available for download on the live website.
Articles
How to draw up a cash-flow plan
How to read a balance sheet
Grants and VAT
Non-lump-sum grants: the rules
Approval for donations
Which costs can a non-profit reimburse?
Cars in a non-profit
281.50 tax forms
Holiday pay provisions
Can a director lend money to the non-profit?
Budget reconciliation
Contact
Let's talk about your project
A first conversation to understand your needs, with no commitment.
Book a meeting+32 83 69 08 72