Annual accounts software for foundations and associations
Most Dutch foundations and associations are not subject to Title 9 Book 2 DCC. Which software you need depends on your turnover, your sector and who reads the figures.
Which annual accounts software suits a foundation or association?
Most Dutch foundations and associations do not prepare annual accounts under Title 9 Book 2 DCC. They prepare a balance sheet and a statement of income and expenditure art. 2:10(2) DCC; a bookkeeping package or template is usually enough for that. Only a foundation or association with an enterprise and net turnover from € 7,5 mln needs annual accounts software for Title 9.
That limit follows from art. 2:360(3) DCC: half the turnover limit for small entities, which is € 15 mln for financial years from 2024. Turnover must be above the limit for two consecutive financial years. Older sources still mention € 6 mln; that was the limit before the increase (KVK).
Four situations, four kinds of solutions
| Situation | What the law asks | What you need |
|---|---|---|
| No enterprise, or below the turnover limit | Within six months a balance sheet and statement of income and expenditure art. 2:10(2) DCC; an association presents them with a management report to the general meeting art. 2:48(1) DCC | A bookkeeping package with reports; see the annual accounts of a foundation |
| ANBI (public benefit organisation) | In addition, publish details and financial accountability on the internet, under the rules of the Dutch Tax Administration (Belastingdienst) | An overview that fits the ANBI requirements; the bookkeeping package often suffices |
| Commercial foundation or association (turnover from € 7,5 mln, two years) | Title 9 Book 2 DCC: prepare, adopt and file annual accounts art. 2:300 DCC art. 2:49 DCC | Annual accounts software for Title 9, with size class and publication documents |
| Sector rules, such as healthcare, education, housing associations or fundraising | Own reporting rules and often an auditor's report | Specialised software or an accountant experienced in the sector |
What software for a foundation or association must be able to do
A foundation or association reports differently from a BV. There is no profit to distribute; the result goes to reserves and funds. So pay attention to these points.
- A statement of income and expenditure, under that name, instead of a profit and loss account.
- Designated reserves and designated funds shown separately in equity. Not-for-profit organisations often follow Guideline 640 of the Dutch Accounting Standards Board (Raad voor de Jaarverslaggeving) for this; small organisations can use Guideline C1.
- The budget figures next to the actual figures, with an analysis of the differences, unless the board does not use the budget as a management tool (RJk C1.303).
- For an association: documents for the audit committee (kascommissie), which examines the annual documents if there is no auditor's report art. 2:48(2) DCC.
- Retention: books and records for seven years art. 2:10(3) DCC.
When Jaarrekening.io fits, and when not
The annual accounts route of Jaarrekening.io follows Title 9. A foundation or association can use it if it falls under Title 9 via art. 2:360(3) DCC. When you create it, the app asks you to confirm that: an enterprise that must be entered in the Business Register, net turnover of at least € 7,5 mln in two consecutive financial years and no equivalent statutory accountability that is already made public.
For such a commercial foundation or association, the app shows the movement in equity with designated reserves and designated funds. The adoption resolution names the right body: the general meeting of members for an association, the board or the body named in the articles for a foundation.
If your foundation or association does not fall under Title 9, the annual accounts route of Jaarrekening.io is not the right choice. You can create it for the bookkeeping; annual accounts under RJk C1 or RJ 640 are not (yet) produced by the app; what belongs in the annual documents you can read at the annual accounts of a foundation.
More about annual accounts software
Updated 30 October 2026. Jaarrekening.io prices exclude VAT.
Frequently asked questions
Must a foundation file annual accounts with the KVK?
Only if the foundation runs an enterprise that must be entered in the Business Register and the net turnover of that enterprise is € 7,5 mln or more for two years in a row (art. 2:360(3) DCC). Most foundations therefore do not file annual accounts.
Which software does a small association use for its annual documents?
Usually the association's bookkeeping package or an Excel template. The law asks for a balance sheet and a statement of income and expenditure (staat van baten en lasten) with notes, which the board presents to the general meeting together with a management report (art. 2:48 DCC).
What is Guideline C1?
A guideline of the Dutch Accounting Standards Board (Raad voor de Jaarverslaggeving) for small not-for-profit organisations. It is a chapter of the RJk with its own rules on top of the other chapters, including for the statement of income and expenditure, the budget, designated reserves and funds, gifts, bequests and grants. From financial year 2027 those rules take precedence over the other chapters (RJk C1.104).
Is Jaarrekening.io suitable for an ANBI?
Only if the ANBI is also subject to Title 9, so with an enterprise and net turnover from € 7,5 mln. For other ANBIs the annual accounts route is not intended; you can keep their bookkeeping in the app, but you prepare the ANBI publication yourself.
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Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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