Expense claims can have different types, rules, and formats.

Volunteers who contribute to Wikipedia projects, or to WMBE activities, can declare and reclaim their expenses after pre and post approval.

All types of expense claims needs to be directly linked to an activity, and are registered in detail in the general ledger.

Overview of expense claims
Type Description Receipts required Taxable Complexity Adviced Used by WMBE
Volunteer allowance Fixed amount, limited by tax law No No Low Per case, e.g. for jury members, or occasional collaboration Yes[1]
Reimbursements Standard expense claim with receipts Yes Medium Yes, default
Volunteer fee Taxable volunteer fee (including social contributions) No Yes High No No[2]

References

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  1. Volunteer allowances can't legally be combined with reimbursements (per volunteer)
  2. It has no sense to pay 40% social security and taxes on a volunteer fee of 60 €. Then you can better use a volunteer allowance of 35 €, free of taxes and social security (simplicity of administration).