Recognition of associations/foundations for tax purposes. Criteria for recognition

There are two types of tax registrations. The Code of Tax Procedure gives the legal framework of general tax registration. According to art.18, para.1 all domestic legal entities, including the non-profit ones, have to be registered as having tax accountability.

The value-added tax and excise duty demand a special tax registration. If non-profit legal entities engage in activities, which are taxable according to the Law on Value-added Tax and The Excise Act, they should follow the legal procedures, regulated by these laws.