Tax certificate: compulsory mention of the national registry number as from January 2024
Donations are tax deductible from 40 euros per year
As of 1 January 2024, it will be compulsory to mention the national registry number to obtain a tax certificate allowing you to benefit from the tax deductibility in your tax declaration (Obligation SPF Finances – art 323/3 CIR92). For private individuals, this number can be found on the back of your Belgian identity card. When making a bank transfer, the national number must therefore be mentioned in the “communication” section. When transferring an online donation, you must also state your national number.
For companies (legal persons), this is the number of the Crossroads Bank for Enterprises (CBE).
In which cases are we allowed to issue a tax certificate ?
Defenition of a GIFT :
A gift is the amount a person, company, or organisation deposits in our account without receiving anything in return. This means that you, as a donor, will not receive anything in counterpart. Only a personal gift gives the right to a tax certificate.
- We may issue a tax certificate for a donation starting at 40 € / year paid into our account without notice or with the notice “GIFT”.
- Under no circumstances will a donation demand anything kind of counterpart.
- The amount deposited does not come from a fundraising campaign or from the proceeds of a sale.
What is the difference (in tax terms) between a donation and a deposit as a result of a fundraising campaign?
When you deposit as a result of a fundraiser, you collect money from multiple people. For example, as a result of a sale, an activity, or an event such as a birthday. The proceeds from this fundraising campaign do not entitle you to a tax certificate, because the deposited money comes from multiple people.
When someone wants to make a personal donation on top of the amount of the joint fundraising campaign?
In this case you have to make 2 different deposits :
- 1 deposit for the joint fundraiser (no tax certificate)
- 1 deposit for the personal gift (entitles you to a tax certificate)