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Non-profits · Money and obligations

A non-profit’s obligations, month by month

Updated on

What size is my non-profit?

Every year, a non-profit association (ASBL/vzw) submits its accounts and budget to the general meeting within 6 months of the year-end, files them within 30 days, confirms its UBO register, pays the annual tax on non-profit assets by 31 March if necessary and files its legal entities tax return. What it files, and where, depends on its size.

The calendar

WhenWhat
By 31 March at the latest, before noonAnnual tax on non-profit assets, if the assets exceed €50,000
Within 6 months of the year-endAccounts for the financial year and budget submitted to the general meeting
Within 30 days of approvalFiling of the accounts with the National Bank of Belgium (NBB), or with the court registry for a very small non-profit
Every yearConfirmation of the UBO register; any change must be recorded within the month
On the date set by the tax authoritiesLegal entities tax return (for tax year 2026: 15 October 2026; date for 2027 not yet published)
At each changeFiling with the court registry and publication in the Belgian Official Gazette of changes of directors, articles of association or registered office
For each volunteerInformation note before the start, list of allowances per calendar year
Annual obligations of a non-profit. Sources: Belgian Accounting Standards Board, Baker Tilly, Forum for the Future, Diocese of Namur.

Without confirmation of the UBO register for more than a year, the Crossroads Bank for Enterprises (CBE) can strike the non-profit off ex officio: it is not dissolved, but its bank account and subsidies may be blocked.

The size of the non-profit

CategoryEmployees (FTE)Income or turnoverAssets or balance sheet totalWhat it changes
Very small5€391,000€1,562,000Simplified accounting possible, accounts filed with the registry on paper, free of charge
Micro10€900,000€450,000Double-entry accounting, micro model filed with the NBB
Small50€11,250,000€6,000,000Abridged model filed with the NBB
LargerFull model and mandatory statutory auditor
Categories of non-profits for financial years starting after 31 December 2023. A category is exceeded when more than one criterion is exceeded, two financial years in a row. Sources: Belgian Accounting Standards Board (Articles 3:47 and 1:28 of the Companies and Associations Code), IBR-IRE for micro non-profits.

A very small non-profit also has a debt ceiling of €1,562,000. Filing with the NBB in 2026: €89.40 in XBRL and €159.50 in PDF (€67.00 and €137.30 for a micro non-profit). Publication of a change in the Belgian Official Gazette: €137.40 excluding VAT since 1 March 2026.

What size is my non-profit?

Enter the figures for the last financial year: Indexo gives the category and what it changes for the accounting and the filing of the accounts. Nothing is sent.

Frequently asked questions

Where does a small non-profit file its accounts?

A very small non-profit files them with the registry of the enterprise court, on paper and free of charge. The others file them with the NBB, within 30 days of their approval by the general meeting.

Does the UBO register have to be confirmed every year?

Yes. Without confirmation for more than a year, the non-profit can be struck off the Crossroads Bank for Enterprises ex officio.

What is a ‘very large non-profit’?

This category from the old law of 1921 no longer exists: the Companies and Associations Code distinguishes very small, micro and small non-profits, and the others, which must appoint a statutory auditor.

What next?

The whole Non-profits section

Volunteers and workers
Money and obligations
Also useful

Go to the Non-profits section →

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.