At EWDK volunteer advisors (who obviously are not payed for their effort) are reimbursed their cost connected with their work as volunteers.

Tool 127 is a simple translation of the Excel file used in EWDK. Please note that this Excel file is only used by volunteers who act as private persons. If the volunteer has his own registered business he can choose to invoice EWDK instead of using the Excel file for his compensation.

Below we have mentioned some important considerations that have proved important in a Danish context. There are probably quite different rules in the different countries, which of course must be taken into account.

Invoice or private statement of costs
If the volunteer has his own registered business he can invoice his costs. In DK he is then obliged to add VAT to the costs. EWDK cannot have the VAT amount reimbursed from the tax authorities, as we have no corresponding sales VAT. Therefore, we prefer volunteers with their own registered business to be reimbursed private.

Tax issues
An employer can pay tax-free travel allowance to employees. The maximum rate is set by the tax council each year and is currently DKK 3.53 per kilometer. As a volunteer is NOT an employee we (the Regional Business Development Centers) are obliged to report the amount payed to each volunteer to the tax authorities. To do so we need to have his/hers CPR number (‘social security number’). Newer the less, the volunteer adviser can reduce his income with the same amount. He/she has to do so every spring covering the previous year. All tax issues are handled digitally. As a result, the allowance is not taxed. It is a cumbersome procedure, but necessary according to Danish law.

Other expenses
Other expenses, e.g. a cup of coffee, can be added, but a receipt is necessary.
Expenses connected with the advice of company’s
To cover undocumented costs (paper, print, phone etc.) we pay DKK 150 per commenced proceeding
 
 

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