Annual obligations of a non-profit organisation (vzw)
There are several obligations that non-profit organisations (vzw's) need to meet to be legally compliant.
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Contact Inez Adriaensen
Last updated on 29.07.2025
A non-profit organisation has many obligations to fulfil. It isn’t difficult to do this, but everything does need to be done by the legally imposed deadlines.
You will find a list of these obligations below. This list is designed for a micro non-profit organisation that focuses on dance lessons, productions and creations, which covers most of Danspunt’s target group.
Not everything will apply to your organisation, and it is possible that you will have additional obligations resulting from specific activities or circumstances in your organisation.
| ANNUAL OBLIGATIONS OF A NON-PROFIT ORGANISATION | DEADLINE |
|---|---|
| FINANCIAL | |
| Keep accounts | |
| * List of income and expenditure | |
| * Inventory list | |
| Annual financial statement | |
| * Issued by: directors | general assembly held to approve the annual financial statement |
| * Approved by: general assembly | within 6 months of closing the financial year |
| * Deposit at the registry of the commercial court | within 30 days of approval by the general assembly |
| Budget | general assembly held to approve the budget |
| Tax obligations | |
| * File return for legal entities tax | in principle within 7 months of closing the financial year (but the period is often extended) |
| * Customer list for VAT (this is for everyone!!!) | 31 March |
| * VAT returns (usually every quarter) | before the 20th of the first month of the next quarter |
| * Asset tax if necessary | 31 March |
| ADMINISTRATIVE OBLIGATIONS OF THE ORGANISATION | |
| General assembly | at least once a year, within 6 months of closing the financial year |
| * Signed minutes | |
| Meeting of the directors | at least once a year, in preparation for the general assembly |
| * Signed minutes | |
| UBO registration | within a month of any changes, or confirm after one calendar year maximum |
| Permits: dependent on your activities | |
| Non-profit organisation file - INTERNAL - to be kept at the organisation’s registered office or digitally | |
| * Membership register | |
| * Agenda, minutes and decisions of the general assembly and the meeting of the directors | |
| * Accounting documents | |
| * House rules (if applicable) | |
| Non-profit organisation file - EXTERNAL - to be deposited at the registry of the competent commercial court | |
| * Articles of association and changes to them | within 30 days of the change |
| * Directors: appointments and dismissals/resignations | within 30 days of the change |
| * Annual financial statement | within 30 days of approval by the general assembly |
| * Dissolution or annulment | within 30 days of the change |
| Insurances | |
| * Occupational accident insurance for employees | before starting work |
| * Civil liability insurance for volunteers | |
| * Recommended: civil liability insurance for directors | |
| * Recommended: personal accident insurance for volunteers, participants etc. | |
| * Recommended: insurance covering fires and explosions | |
| PEOPLE / STAFF | |
| Privacybeleid or GDPR | |
| Employees (on payroll and Article 17 employees) | |
| * Registration of the organisation with the social security service (RSZ) | before starting work |
| * Join an external health and safety at work service (EDPW) | before starting work |
| * Working regulations | before starting work |
| * Occupational accident insurance | before starting work |
| * Written agreement or employment contract | before starting work |
| * Dimona return | before starting work |
| * Tax slips | > permanent employees: 31 March |
| > Article 17 employees: 1 March | |
| Freelancers who use a social office for artists (SBK) | |
| * Join an external health and safety at work service (EDPW) | before starting work |
| * Working regulations | before starting work |
| * Written agreement | before starting work |
| * Equal pay with permanent employees who do the same job | |
| Self-employed freelancers | |
| * Contractor agreement | |
| * Minimum pay according to the principle of fair practice | |
| People paid in AKVs | |
| - Registration of the organisation with WITA | before starting work |
| - Registration of the assignment with WITA | before starting work |
| - Creation of accounting document | |
| - Insurance? | |
| Volunteers | |
| * Obligation to provide information (written agreement) | Before starting work |
| * Civil liability insurance | Before starting work |
| * Expense sheet | 31 December |
| * List of volunteers | Before starting work |
This list can also be downloaded as an Excel document (in Dutch) so that you can adapt it for your own purposes!
*Disclaimer: This web page offers practical guidelines and is not intended to replace legal advice. Always consult a professional for specific questions.*