TLDR: Transport expenses related to volunteering must be justified by documents proving actual expenses strictly linked to the organisation's social purpose. Accepted supporting documents include train tickets, invoices, details of kilometres travelled with a personal vehicle, fuel receipts, or the application of the flat-rate scale. The organisation must keep these supporting documents and the volunteer's declaration of waiver of reimbursement.
Accepted supporting documents
Expenses must be attested by precise documents:
- Train tickets or other transport tickets.
- Invoices for the purchase of goods or payment of services paid by the volunteer on behalf of the association.
- Details of kilometres travelled with a personal vehicle to carry out the volunteering activity.
- Fuel receipts or other documents related to travel.
Each document must clearly state the purpose of the expense or travel.
Method of assessing expenses
Travel expenses can be assessed according to the flat-rate scale provided for vehicles owned by the taxpayer (car, moped, scooter, motorcycle). This scale is recognised by French tax regulations and applies to travel strictly related to the organisation's social purpose.
Admissibility conditions
Expenses must be incurred exclusively for activities strictly within the scope of the association's social purpose. No consideration, in cash or in kind, may be received by the volunteer, except for the reimbursement of actual and justified expenses.
Obligations for the organisation
The association must keep in its accounting:
- The supporting documents for expenses incurred by the volunteer.
- The declaration by which the volunteer expressly waives reimbursement of their expenses.
These documents are essential to ensure the traceability and legitimacy of expenses for tax purposes.
Special cases and limits
Volunteering involves participation in the association's activities and operations without remuneration. If reimbursement of expenses is granted, it must correspond to their actual and justified amount. No other form of compensation is allowed.
Exclusions
Expenses not directly related to the association's social purpose or those not duly justified are not admissible. Expenses must be strictly governed by the current tax rules.