A Public Benefit Organization (ANBI) must comply with specific annual disclosure requirements. For example, an ANBI must publish its financial data online annually within 6 months after the end of the fiscal year. If the fiscal year coincides with the calendar year, this means that the data for 2025 must be published before July 1, 2026.
The publication requirement regarding annual financial statements is one of the publication requirements an ANBI has. In addition, for example, a current activity report must also be published. At least a report of the last year must be published. The report provides insight into the activities through which the ANBI intends to achieve its goal.
We have included a flyer providing a complete overview of the information that must be published. An ANBI may publish the required information on its own website, but may also use a shared website for this purpose. An example of such a website would be one provided by a trade association.
Since Jan. 1, 2021, "large" ANBIs are required to use standard forms for publication of data, these can be downloaded from the Tax Office website. The following institutions qualify as large ANBIs:
- ANBIs that actively raise money or goods from third parties (fundraising institutions) and whose total income in the relevant fiscal year exceeds €50,000.
- Non-fundraising ANBIs, if the total expenses in the relevant fiscal year exceed €100,000.
In addition to the standard form for general ANBIs, there are specific standard forms for certain types of organizations. The standard forms can be found via this link.
Failure to comply with the publication requirements may result in the loss of ANBI status, as well as the associated tax facilities.
Finally
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