Publishing the financial statement

You have to publish a financial statement of your ANBI on the internet. The financial statement may concern the following information:

The balance sheet
The profit and loss statement
An additional explanation

You must publish the financial statement on your own website within 6 six months after the end of the financial year and do this for every financial year that ends after December 31st 2011.

Example

Your financial year runs from January 1st up to and including December 31st. This means you must publish the financial statement for the financial year 2016 i.e. from January 1st 2016 up to and including December 31st 2016, on July 1st 2017. You have to publish the financial statement for the financial year 2017 i.e. from January 1st 2017 up to and including December 31st 2017, no later than six months after the end of the financial year that in this case will be July 1st 2018.

Please note!

Equity funds and churches do not need to provide a balance sheet.