Formalities needed:
§ 2 In the case of a transfer … , the taxpayer shall draw up a document for each donation, containing the following information:
1° the date on which the beneficiary took possession of the goods;
2° the name or corporate name, address and VAT identification number of the taxpayer;
3° the name or corporate name, address and company number of the beneficiary;
4° an accurate and complete description and the quantity of the goods supplied;
5° a declaration by the beneficiary in which he undertakes to do so:
a) to earmark the goods received for educational purposes; or
b) to make them available free of charge to another school established in Belgium.
Source ejustice.just,fgov.be (In Dutch)
