Frequently asked questions about tax certificates for sports clubs

This document answers common questions about tax certificates for sports clubs, based on government information. It covers only the relevant points. For other situations, consult the official government website.

1. Using the standard certificate

When do I have to use the new certificate and submit it digitally?

Since 27 January 2022, the new standard certificate has been mandatory for childcare activities. The details must also be submitted digitally, unless the childcare provider does not have the necessary software.

Must a commercial company use the standard certificate?

No. Commercial businesses such as playgrounds, fitness centres and travel agencies may not use it because they do not qualify for the childcare tax reduction.

2. Submitting and keeping certificates

How do I submit the certificates to the tax authorities?

We have written a blog post about this, which you can read here: Read the blog post on submitting tax certificates

When must the certificate details be submitted?

No later than 1 March of the year after the calendar year covered by the certificates.

Example: Certificates for camps in 2024 must be submitted through Belcotax-on-web before 1 March 2025 (www.belcotaxonweb.be).

How long must childcare providers keep the data?

• From 2022 onwards: Keep it for 10 years after the tax period.

• 2021 and earlier: Keep it for 7 years after the tax period.

Which data must be kept?

Childcare providers must keep all data required for the tax reduction, including digital data and IT administration information, until the end of the seventh or tenth year after the tax period.

3. Preparing certificates

Is one certificate required per child?

No. A child may have several certificates. A standard certificate can cover up to four childcare periods; an additional certificate is needed for more periods.

Which year should the certificate cover if childcare and payment take place in different years?

The certificate is issued for the year in which payment was made.

What if the costs are paid over two years?

The certificate belongs to the year in which full payment was completed.

Is a certificate required if a child did not attend?

No. No childcare means no certificate, including for cancellation charges.

What happens if cancelled childcare is used later?

The certificate is issued for the year in which the childcare actually takes place.

4. Tax conditions

Can the Federal Public Service Finance recognise a childcare provider?

No. Only the competent bodies can recognise, subsidise or supervise a childcare provider.

Who is liable for the childcare costs?

The person responsible for paying them, usually the parent who registers the child. If a third party, such as a grandparent or public welfare centre, pays, the original person liable remains named on the certificate.

Is the person liable always entitled to a tax reduction?

No, only if:

• The child is a tax dependant.

• There is shared fiscal custody.

What if the child is not a tax dependant of the person liable?

The certificate is always issued in the name of the person liable, even if that person is not entitled to a tax reduction.

How does shared fiscal custody work for separated parents?

With shared fiscal custody, each parent receives a separate certificate for the amount they paid.

Example:

• Childcare: 90 days at €15 per day → Total: €1,350.

• Each parent pays half → Each receives a certificate for €675.

• Maximum: €14.40 per day → Deductible amount per parent: €648.

As a club, you can set this under Settings > Certificates > Manage.

Find the person whose certificate needs changing. In the three-dot menu, select shared custody and follow the steps. After you save, the current certificate becomes two certificates, one for each parent.

5. Practical questions

What if the childcare provider does not know who is liable for the costs?

The provider must ask for that person's name, address and Belgian national register number. Without these details, a valid certificate cannot be issued.

Must a childcare provider issue certificates on request?

No. Issuing the certificate is mandatory. It need not be issued only if the person liable explicitly refuses it.

Is a new certificate needed if the person liable moves?

No. Their national register number stays the same. Simply state the last known address.

Can parents withhold their national register number for privacy reasons?

No. Childcare providers are entitled to collect it for electronic submission.

What if the child was under 14 when payment was made but older when the childcare took place?

No certificate is issued if the child was over 14 when the childcare took place, or over 21 in the case of a severe disability.

6. Maximum amounts and adjustments

How should half days of childcare be counted?

Count each day in full, regardless of the hours of childcare on that day.

Example: Lou attends 50 half days at €15 per half day.

On the certificate:

• Number of days: 50.

• Daily rate: €15.

Where can I find the maximum amount for the tax reduction?

On the Federal Public Service Finance website and in the Belgian Official Gazette.

• 2021 (assessment year 2022): €14 per day.

• 2022 (assessment year 2023): €14.40 per day.

Which maximum applies if payment and childcare take place in different years?

The maximum for the year of payment applies.

7. Certificate examples

Example 1: Sports camp

Cas attends a sports camp from 5 to 9 July 2021.

• Cost: €175.50.

• Discount (15%): −€26.32.

• Parents pay: €149.18.

Certificate for 2021:

• Number of days: 5.

• Daily rate: €29.84.

• Amount received: €149.18.

Example 2: Sports camp and shared fiscal custody

Cas attends a 10-day sports camp at €50 per day (€500 in total).

• Mother pays 40% (€200); father pays 60% (€300).

Mother's certificate: €200.

Father's certificate: €300.

8. Changes after submission

Can details be changed after submission?

Yes, until 30 September of the third year after the expenses were incurred.

9. Questions specific to Ledenbeheer

When is a tax certificate available to members?

A tax certificate is available after the activity ends, the full amount has been paid and the child is under 14.

How do I set up certificates for my organisation?

Go to “Settings” > “Certificates” and enter the required details, such as your organisation's name and recognition information.

How do I enable certificates for a particular activity?

On that activity's “Settings” tab, select the option to generate certificates. Ledenbeheer will then automatically ask for the necessary information at registration.

Can administrators download certificates for members?

Yes. Administrators can find tax certificates under “Settings” > “Certificates”. To find a health insurance certificate, click a member's name, open the “Registrations” tab and click the three dots beside a registration.

Can members download their own certificates?

Yes. Members can download both health insurance and tax certificates under “Certificates” in their profiles.

What if tax certificates are enabled later?

If you enable tax certificates later, they are generated retroactively. Members are asked to complete any missing information when they download them.

Why can't I see every registered member in certificate management?

Certificate management shows only registered members under 14. The list is also filtered by payment year; select the year in the top right.

Can certificate details be changed?

You can change certain details under “Settings” > “Certificates” > “Change details”.

You can also change the person who claims the child as a dependant or indicate shared custody through the menu.

How do I handle missing national register numbers?

The national register number is stored in encrypted form. If a member receives an error while entering it, check that the date of birth in their profile matches the number.

What if a parent cannot find the certificate in their account?

Make sure the parent signs in with the same email address used to register. A certificate is generated only if the child was under 14 on the activity's start date.

What is the submission deadline, and what if I miss it?

The deadline is before 28 February. Missing it counts as a late submission. We asked the government what happens in that case.

“Certificates can still be submitted after 1 March; the application remains open. Fines may be imposed, but submitting certificates in March should not cause problems.”