Nonprofit organizations must submit a prior registration with the National Tax and Customs Administration (NAV) in order to be eligible to receive 1% personal income tax (PIT) donations.
The registration form must be submitted electronically to the NAV by September 30 each year.
The registration deadline is binding; failure to meet it means the organization will not be entitled to receive 1% donations in the following year. Registration is a mandatory requirement for becoming an eligible civil beneficiary.
The form can only be submitted electronically to the NAV. Registration takes effect from the following year – for example, registration submitted in 2024 entitles the organization to receive 1% donations starting from 2025.
Organizations that miss the September 30, 2025 deadline may register by September 30, 2026 for the 2027 donation year. The NAV website also publishes the list of registered nonprofit organizations.
In addition to registration, organizations must meet the other conditions of civil beneficiary status and are required to submit annual reports on the use of the 1% donations.
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