An Institution for General Benefit (ANBI) must meet specific publication requirements each year. For example, an ANBI must annually publish its financial data on the Internet within 6 months of the end of the fiscal year. If the fiscal year is equal to the calendar year, this means that the data for 2024 must be published before July 1, 2025.
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 attached a complete list of data to be published as a flyer.
An ANBI may publish the required data on its own website, but may also use a common website for this purpose. This may include a website 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 institutions. The standard forms can be found through the 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
Do you have any questions as a result of this message? Please feel free to contact us through your relationship manager, via our contact form on the website or on our general phone number 040 - 2504 504.