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Stay On Track: A comprehensive guide to 2025 key deadlines for Non-Profit Organisations

EY Law

Non-profit organisations (hereafter: “NPO”) are confronted to many legal, tax and administrative obligations. To help you navigate in this complex legal, tax and administrative landscape in 2025, EY Law Non-Profit & Trade Associations Team has compiled in this article most of the key deadlines your NPO will have to respect in 2025. This article has been designed to be used as a roadmap for your NPO to navigate through its main legal, tax and administrative obligations and stay on track in 2025.




I. January 31/March 31, 2025 – Notification for mixed/partial VAT-taxable NPOs


Many NPOs (depending on their activities) qualify as mixed or partial VAT-taxable persons as a result of which the VAT incurred on incoming costs is only partly deductible. This partial VAT deduction can be exercised either via a general pro rata or the real use method. Since respectively January 1st, 2023 and January 1st, 2024, a prior e-notification is to be done by the mixed or partial VAT-taxable NPO regarding the method used. This prior e-notification is twofold:


· First, communicating the application of the general pro rata or real use method via specific forms for new or changed VAT-taxable persons. This prior notification should in principle be done before the end of the first reporting period, i.e., before January 31, 2025 for monthly filers, or March 31, 2025 for quarterly filers.

· Second, communicating detailed information regarding the percentages of VAT incurred in relation to the VAT-taxable, VAT-exempt/out of scope and both activities, and on the special pro rata determined/applied for the overhead/mixed costs. This should be done in one of the first 3 Belgian VAT returns for monthly filers or the VAT return of the first quarter for quarterly filers.


We also remind you that the Belgian VAT return must be filed by 20th of the month for monthly VAT returns or 25th of the month for quarterly VAT returns following the reporting period (with extension to the first working day should the deadline fall on a Saturday, Sunday or public holiday).


II. March 31st, 2025 – Filling of the compensation tax return


NPOs are subject to an annual wealth tax called “compensation tax for inheritance tax” (hereafter: “compensation tax”) from January 1st that follows the date of their constitution onwards. Certain entities are excluded from the scope of application of the compensation tax. These include, among others, foundations of public utility, de facto associations, foreign non-profit associations, or foundations as well as taxable entities whose taxable basis is lower than 25.000 EUR. The filing of a compensation tax return is compulsory for all legal entities subject to the tax and should occur at the latest within the first 3 months of the relevant tax year, i.e., at the latest on the March 31.


III. March 31, 2025 – Annual VAT client listing


The deadline to submit your NPO’s annual VAT client listing (i.e., the annual return quoting all VAT liable clients or customers to whom the NPO has sold goods or provided services above a threshold of EUR 250) is March 31, 2025.


IV. Within 6 months after the end of the financial year – Approval of the annual accounts and the budget


NPOs are legally required to keep financial records and prepare annual financial statements. The exact extent of these obligations depends upon the size of your NPO. However, as a general rule, within 6 months after the end of the financial year, the general assembly for (international) non-profit associations and the board of directors for foundations shall approve (i) the annual accounts for the last financial year and (ii) the budget for the ongoing financial year.


Subsequently, the annual accounts must be filed with the clerk’ office of the Enterprise Court or the National Bank of Belgium (depending on the size of your NPO) within 30 calendar days after approval and at the latest seven months after the date of closure of the financial year.


V. Within 30 days - Administrative and publication formalities


Several events that occur in the life of an NPO entail for it the obligation to perform administrative and publication formalities, (i) filing with the clerk’s office of the Enterprise Court, (ii) publication in the Annexes to the Belgian Official Gazette and (iii) amending of the data in the Crossroads-Bank for Enterprises. These events are mostly any changes regarding the composition of the board of directors, the person in charge of the daily management, the statutory auditor, the address of the registered seat, amendment to the articles of association (hereafter: “AoA”), etc.


When these events occur, the NPO must file the document(s) evidencing the latter with the clerk’s office of the Enterprise Court within 30 days.


VI. At least once in 2025 – Update/confirm the data of your NPO in the UBO register


It is important to remember that registration with the UBO register is not a one-time obligation. Indeed, the UBO register must, in fact, always be up to date. The UBO register must be updated within 1 month if there is a change in the information recorded, and the information included in the UBO register must be updated/confirmed by the NPO at least once a year.


Failure to comply with its UBO obligations may result in personal fines for the NPO’s directors and person in charge of the daily management, the NPO being automatically struck off from the Crossroads-Bank for Enterprises but above all your bank may block your bank accounts. Therefore, updating the UBO register in time shall not be overlooked.


VII. October 1st, 2025 – Legal entities/corporate income tax


Under Belgian law, regardless of the date of the ordinary general assembly, NPOs have 7 months as from the date of their annual accounts to submit their legal entities/corporate income tax return. However, for the NPO who’s financial year ends on December 31, the Belgian tax administration allows them to file their legal entities/corporate income tax return by October 1st, 2025.


If you have any questions or concerns related to non-profit law, Antoine DRUETZ, Associate Partner and Alix DEGREZ, Counsel will gladly assist your organisation.

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