Module 221 min2216 wordsFree — no account
The formalities: EAS notice, separate accounts and the Redditi ENC return
The module’s worked examples, then cases to attempt before revealing their solution · 6 sections · 440 words · 6 min
Worked example
A late EAS notice that is rescued
An association formed on 10 January should have sent the form within 60 days. It realises in June, having received no inspection and with compliant articles. It sends the form before its first tax return is due and pays the minimum penalty of €250, without offsetting it against any tax credits.
Worked example
When the remedy is no longer available
Another association receives a summons from the tax office in May for an audit, and only then realises it never sent the EAS notice. The audit has begun and the body has been formally informed of it: late-filing relief is no longer available, even though the association is ready to pay the penalty.
Worked example
A change that calls for a second filing
A club amends its articles in September 2026 to add an activity and move its premises. These are changes to information already reported, so the form must be filed again by 31 March 2027. If the body instead lost a qualifying condition, such as the clause banning the distribution of surpluses, it would have just 60 days.
Worked example
Rent for the premises split in proportion
An association takes €60,000 in a year, of which €15,000 comes from its commercial activity. The ratio is 15,000 to 60,000, or 25%. The premises cost €8,000 in rent, so €2,000 is deducted from business income. For a building the body owns, the cadastral rental value is used with the same ratio.
Worked example
From income categories to IRES
An association with separate accounts ends the year with €10,000 of business income from its bar and owns a small plot of land producing €2,000 of land income. The fees stay out. Total income is €12,000; at the standard rate of 24%, IRES comes to €2,880.
Practical case
The club that splits its utility bills
A cultural club that is not on the Third Sector register runs a bar open to the public and keeps separate accounts for it. During the year it takes €90,000 in total, of which €36,000 comes from the bar. Electricity and gas bills for the premises, used for institutional activities and the bar, come to €5,000. How much of the bills counts as a cost of business income, and which return does the club file?
Hint: Work out the ratio between commercial proceeds and total proceeds, then apply it to the shared expenses.
Show the solution
The ratio is 36,000 to 90,000, or 40%. Of the shared bills, 5,000 × 40% = €2,000 is therefore deducted. The club is a resident non-commercial body: it files the Redditi ENC return, by 2 November 2026 for the 2025 tax period.
Answer: €2,000, on the Redditi ENC return
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.