Declaration form INF 9 on the use of gifts, donations, and other income received must be submitted to the ETCB by all associations entered in the list of non-profit associations, foundations, and religious associations benefiting from income tax incentives. The INF 9 must also be submitted by associations that have been removed from the list as of 1 January 2026. The declaration form must also be submitted if the listed association did not receive gifts, donations, and other income during the previous year.
Associations included in the list this year must submit the report for the first time by 1 July 2027.
As of 1 July 2026, the list of associations benefiting from income tax incentives includes 2,968 organisations that operate for charitable purposes and in public interest. Legal persons can make donations to the listed associations exempt from tax to certain extent. Natural persons can deduct donations made to these associations from their taxable income.
Associations entered in the list do not pay income tax on donations if they make donations to other associations entered in the list or to associations established in other contracting states of the European Economic Area and treated as associations benefiting from income tax incentives.
The information submitted with INF 9 is public. It can be accessed in the e-services environment e-MTA.
