Open Collective Europe is a non-profit association registered in Belgium (ASBL/vzw).
Our Terms of Service define the nature of the relationship between your collective and OCE.
The relationship between the Collective and OCE shall be unequivocally construed as one of indirect representation (middelijke vertegenwoordiging / représentation indirecte). This means that the Initiative retains full responsibility for its activities and all related (tax) compliance obligations in relation to its activities. In that regard an Initiative is expressly prohibited from utilizing the Association's tax identification number (e.g. for the issuance or receipt of invoices). Should the Initiative require a tax identification number, it shall be responsible for obtaining its own tax identification number in accordance with the regulations of its country of activity.
Third party invoices
Hosted collectives cannot legally act in the name of Open Collective Europe, and in particular, collectives cannot use OCE's tax number to issue invoices. If your collective needs that, you should request your VAT number in your country of activity.
Each country has its own rules and forms on how to do that, and you should get the relevant information from your country's Ministry of Finances or your tax advisor.
No third party can invoice Open Collective Europe ASBL.
Suppose such invoices are issued or submitted by a collective. In this case, the collective must obtain a credit note from the company that issued the invoice to cancel it. Also, OCE can terminate the Agreement with the collective immediately.
As the indirect representative of the collective, OCE can only reimburse invoices or expense claims addressed to other parties, to the collective directly, or to the admins of the collective.
When invoicing a collective or its admin, the third party should always add the VAT as usual wheninvoicing an individual (not incorporated) customer.
If the third party is VAT exempt, a legal reference for the exemption has to be stated on the invoice (e.g., "VAT exemption according to article XX of the VAT law").
Donations are tax exempt.
Your collective can donate to other non-profit organizations, provided the donation is not in exchange for a service (in which case it becomes taxable).
To donate, you have to attach to the expense claim:
a proof that the beneficiary is a non-profit organization,
a letter from the collective explaining the nature of the donation
a bank identification document showing that the bank account belongs to the non-profit organization
It is not possible to donate to a for-profit company. In this case, it is always considered a purchase of a service, which requires an invoice with VAT (see above).
You're responsible for understanding and fulfilling all of your tax obligations.
Suppose you must figure out whether you need to charge or pay tax. In that case, we encourage you to consult a tax professional to understand your tax obligations better. OCE can't give you tax advice.