Are the tax receipts compliant, and can they be customised?

Yes: every receipt issued by Donoor follows the official Cerfa model no. 11580*05 and includes 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, logo included, but not its regulatory content: that is deliberately locked, so that no receipt issued via 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 described in detail 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:

• the identity of your association: name, address, and its official number (RNA or SIREN);
• the statement « Œuvre ou organisme d'intérêt général » or, for a cultic association, « Association cultuelle »;
• a unique, sequential and continuous receipt number;
• the identity of the donor;
• 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 (Code général des impôts) 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 receipt mandate for your association.

The 66% rate and its ceiling 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) that makes it possible to verify that it has not been modified after its 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 possible gap or duplicate. By signing the tax receipt mandate, your association entrusts Donoor, as technical provider, with generating and sending the receipts on its behalf: Donoor keeps them for ten years on a secure medium and maintains the numbered register of receipts issued.

What you can customise

If no logo is entered, the receipt shows Donoor's logo by default: add yours so that the receipt carries your association's header, since it is the beneficiary of the donation and the only party 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 receipt mandate, not the person who originally activated the service. To update it:

1. Open Instellingen › Donatiebewijzen.
2. Under Ondertekenaar van het mandaat, click Opnieuw ondertekenen.
3. Have the new legal representative sign: receipts issued from that moment will bear his or her name. The previous mandate remains archived, and receipts already issued do not change.

Your responsibilities if you issue receipts

• Declare to the administration 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: statutes, accounts, activity reports, general meeting minutes.
• Issue a receipt only for a donation that is truly without consideration: never for an event ticket, a membership fee with significant consideration, or a refunded sum.

The training Your obligations as a declaring third party covers this point in detail. To find out whether your association can activate the service, see my association is eligible, how to activate.

Let op: 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.

Om te onthouden

• Each receipt follows the Cerfa model no. 11580*05 and carries all the mandatory legal particulars.
• You customise the logo, the address, the official number and the 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, retention of supporting documents for 6 years, and no receipt for a donation with consideration.
• An improper issue exposes the association, which is solely responsible, to a tax penalty.