{"id":6799,"date":"2025-02-10T15:26:32","date_gmt":"2025-02-10T14:26:32","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=6799"},"modified":"2025-02-11T15:00:21","modified_gmt":"2025-02-11T14:00:21","slug":"non-profit-checklist","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/en\/non-profit-checklist\/","title":{"rendered":"Non-Profit Checklist"},"content":{"rendered":"<p> <strong>1. Wealth Tax<\/strong><br \/>\nStarting from the 2024 tax year, non-profits and foundations will be subject to a progressive wealth tax:<\/p>\n<ul>\n<li>Assets &lt;\u20ac50,000: exempt<\/li>\n<li>\u20ac50,000 \u2013 \u20ac250,000: 0.15%<\/li>\n<li>\u20ac250,000 \u2013 \u20ac500,000: 0.30%<\/li>\n<li>\u20ac500,000: 0.45%<\/li>\n<\/ul>\n<p>This applies to both domestic and foreign assets, such as real estate, financial investments, etc.<\/p>\n<p>Certain non-profits (in education, healthcare, culture, sports, etc.) may qualify for exemptions or reductions. Every non-profit must file an annual tax return within the first three months of the tax year.<\/p>\n<p><strong>2. E-invoicing<\/strong><br \/>\nFrom January 1, 2026, almost all Belgian VAT-liable businesses must use structured e-invoicing (XML format via Peppol) for B2B transactions.<\/p>\n<p>VAT-exempt non-profits, operating solely under Article 44 of the VAT Code, are not required to issue or receive e-invoices. Mixed VAT-liable non-profits must use e-invoices only for taxable transactions. Ensure your organization identifies its obligations and sets up procedures to handle e-invoicing correctly.<\/p>\n<p><strong>3. VAT Status<\/strong><br \/>\nNon-profits are usually VAT-exempt for core activities but may be subject to VAT for fundraising, sales, or real estate rentals. Assessing each activity correctly helps minimize tax risks and optimize VAT deductions.<\/p>\n<p><strong>4. Quasi-immunity for Executing Agents<\/strong><br \/>\nFrom January 1, 2025, directors, employees, and independent contractors may be held personally liable by third parties. To mitigate this, liability exclusions should be explicitly included in contracts.<\/p>\n<p><strong>5. Data Protection (GDPR)<\/strong><br \/>\nMany non-profits are not fully GDPR-compliant. Increasing complaints, especially from former employees, pose legal risks. Regular updates to GDPR documentation and processes are essential.<\/p>\n<p><strong>6. Volunteers &amp; Non-Profit Workers<\/strong><br \/>\nVolunteers are unpaid, while non-profit workers receive tax-favorable allowances. Compliance with legal limitations on working hours and responsibilities is crucial to avoid conflicts and liabilities.<\/p>\n<p><strong>7. International Purchases<\/strong><br \/>\nNon-profits must often pay Belgian VAT on foreign purchases, especially for intra-EU acquisitions above \u20ac11,200 per year, requiring special VAT declarations.<\/p>\n<p><strong>8. Subsidies<\/strong><br \/>\nSubsidies ensure financial stability and growth. Actively seeking funding opportunities enhances the organization&#8217;s impact.<\/p>\n<p><strong>9. Cash Flow Management &amp; Reporting<\/strong><br \/>\nIntegrating financial data across ERP, CRM, and other systems enhances decision-making and cost efficiency. Digitalization can improve financial sustainability.<\/p>\n<h2>Conclusion<\/h2>\n<p>Regulatory changes in 2025 will impact non-profits significantly. Timely implementation and financial optimization are crucial to avoiding legal and financial risks.<\/p>\n<p>Questions? <a href=\"https:\/\/pkfbofidi.com\/en\/contact\/\">Contact us<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Because we understand how challenging it can be to keep up with legal, tax, and financial developments, our non-profit specialists have compiled a handy checklist. This checklist highlights the key points for your organization in 2025.<\/p>\n","protected":false},"author":1,"featured_media":2637,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[92],"tags":[156,158],"class_list":["post-6799","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-non-profit-en","tag-pkf-bofidi-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Non-Profit Checklist | PKF BOFIDI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pkfbofidi.com\/en\/non-profit-checklist\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Non-Profit Checklist\" \/>\n<meta property=\"og:description\" content=\"Because we understand how challenging it can be to keep up with legal, tax, and financial developments, our non-profit specialists have compiled a handy checklist. 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