Are the tax receipts compliant, and can they be customised?
Yes: every receipt issued by Donoor follows the official Cerfa form no. 11580*05 and contains all the particulars required to be valid with the tax authorities, both for your association and for your donors. You can customise the identity shown on it, including the logo, but not its regulatory content: that is deliberately locked, so that no receipt issued through Donoor is ever invalid.
The sending mechanism (when a receipt is generated, which happens for a monthly donation, and how long it is kept) is detailed in how tax receipts work. This article focuses on the compliance of the document and on what you can change.
The mandatory particulars of Cerfa no. 11580*05
Each receipt includes:
- your association's identity: name, address, and its official number (RNA or SIREN);
- the wording "Œuvre ou organisme d'intérêt général" (charitable organisation of general interest) or, for a religious association, "Association cultuelle" (religious association);
- a unique, sequential and continuous receipt number;
- the donor's identity;
- the amount of the donation, in figures and in words;
- the date of the donation and the payment method (card, Apple Pay, Google Pay or PayPal);
- the reference to Article 200 of the French General Tax Code and the applicable tax reduction rate, 66% in the general case;
- the place and date of issue, with the signature of the person who signed the tax receipts mandate for your association.
The 66% rate and its cap of 20% of taxable income are set by Article 200 of the CGI; see the details on service-public.gouv.fr. For the donor's tax reduction, depending on the type of payment, see which tax reduction applies to a donation, a membership fee or a purchase.
Good to know: each archived PDF receipt carries a digital fingerprint (SHA-256 hash) which makes it possible to verify that it has not been altered after issue.
Numbering and archiving
The receipt number follows the format "year-association-sequence" (for example 2026-333-00042): it restarts every calendar year, for each association, and increases by one unit with each receipt, with no gaps or duplicates possible. By signing the tax receipts mandate, your association entrusts Donoor, as technical service provider, with generating and sending the receipts on its behalf: Donoor keeps them for ten years on secure storage and maintains the numbered register of receipts issued.
What you can customise
| You can change | Locked for all receipts |
|---|---|
| Your association's logo, shown in the header | The general template of the document |
| The association's name and address (those declared when activating) | The mandatory legal particulars (identity, receipt number, reference to the CGI) |
| The declared RNA or SIREN number | The sequential numbering of receipts |
| The signatory's identity and role | The applicable tax reduction rate |
If no logo is entered, the receipt shows the Donoor logo by default: add your own so that the receipt carries your association's header, since it is your association that is the beneficiary of the donation and solely responsible for the receipt.
If your legal representative changes
The receipt always shows the name and role of the person who signed the current tax receipts mandate, not the person who originally activated the service. To update it:
- Open Settings › Tax receipts.
- In Mandate signatory, click Re-sign.
- Have the new legal representative sign: receipts issued from that point will carry their name. The previous mandate remains archived, and receipts already issued do not change.
Your responsibilities if you issue receipts
- Declare to the authorities each year the amount of donations that gave rise to a receipt, before 5 May of the following year.
- Keep for 6 years the supporting documents proving your eligibility: articles of association, accounts, activity reports, general meeting minutes.
- Only issue a receipt for a donation that is genuinely without any return benefit: never for an event ticket, a membership fee with a significant return benefit, or a refunded sum.
The training Your obligations as a third-party declarant covers this point in detail. To find out whether your association can activate the service, see my association is eligible, how to activate.
Important: issuing a receipt for a donation that does not qualify exposes your association to a penalty provided for by Article 1740 A of the French General Tax Code, equal to 25% of the sums wrongly stated on the receipts, under the terms of the mandate you sign when activating the service. It is your association, and not Donoor, that remains solely responsible for its eligibility and for the accuracy of the information appearing on its receipts.
Key takeaways
- Each receipt follows the Cerfa form no. 11580*05 and carries all the mandatory legal particulars.
- You customise the logo, address, official number and signatory; the rest of the document is locked to guarantee its validity.
- Numbering is sequential and continuous, per association and per year; Donoor keeps each receipt for ten years.
- Annual declaration before 5 May, supporting documents kept for 6 years, and no receipt for a donation with a return benefit.
- An improper issue exposes the association, which is solely responsible, to a tax penalty.