The ANBI publication duty: the standard form, the large-ANBI threshold and deadlines

ANBI status brings tax benefits — for your foundation and your donors — but also obliges transparency. The core of that obligation is the publication duty: every year your financial data must be publicly available online.

What must every ANBI publish?

Your website must show, among other things: the official name and RSIN, contact details, the mission and policy plan, board composition and remuneration policy, an up-to-date activity report and — the centrepiece — the financial accountability: balance sheet and income statement with notes.

The large-ANBI threshold

Larger ANBIs must use the Tax Administration's standard publication form. The threshold: more than €50,000 in total income or more than €100,000 in total expenses in the financial year. Above either line, a free-form PDF no longer suffices.

The deadline: within six months

Financial data must be published within six months of the end of the financial year — before 1 July for calendar-year organisations. Missed publications can lead to withdrawal of ANBI status, with retroactive tax consequences for your donors.

Automating it

Filling the standard form is largely copying figures from your books. Aqlemy detects large-ANBI status automatically, pre-fills the publication form from your cashbook and counts down to the deadline with reminders. Donor-side paperwork is automated too: annual donor statements and periodic gift agreements (5 years, including the 1.25× deduction for cultural ANBIs) export as PDFs.

See the possibilities on the bookkeeping page or the foundations page.

Free tool: the annual statement template (Excel) provides exactly the balance sheet and income statement the standard form requires.

Curious whether the rest of your governance is in order? Take the free board scan — 8 questions, 2 minutes, with the template that solves each open point.