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Remuneration to third parties who do not have a statute

JDB
2023-03-21

Question

Hello,

Suppose I want to organise an event with live music on behalf of a non-profit organisation. I call on other self-employed people, but also on volunteers and musicians who do not have a status.

The latter two cannot invoice, but are paid via a volunteer contract or a declaration of honour (small compensation scheme – KVR).

As a secondary occupation (exempt from vAT), can I enter this as an expense?
Or would it be better to have the volunteers and musicians send their contracts to the non-profit organisation?

Thank you in advance for your input.

Can you even use that if you are NOT a non-profit organisation? Is that allowed? :)

I don't know the details 100% from, but it would seem strange to me that everyone could simply pay people as volunteers. I imagine that something like that is only possible if the organisation is a non-profit organisation.

I wonder if anyone else knows!

After some research:

The KVR can be paid by all Belgian persons and organisations. Not only non-profit organisations or de facto associations, but also individuals, self-employed persons or companies may pay an artist via KVR. Foreign organisations cannot do this.

The Volunteer Act is clear: volunteer work can only be done in a more or less organised context. Furthermore, the organisation may not be profit-oriented.

So self-employed persons can use the KVR, but may not work with volunteer compensation.

Ah, yes, then I think you can enter that as an expense. If it is legally permitted (KVR, that is), then I think it can be entered as an expense in the accounts if it is professional.

Costs are usually not difficult, vAT is a little more difficult, but for costs it's usually not too bad in terms of logic :)

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