[Qgis-psc] QGIS.ORG accounting update

[Andreas Neumann]

Hi Anita,

About contributions to dev meetings:

Actually there was one contribution toward dev meeting from a danish 
company (LIFA), which I listed among sponsorships, because they also 
appear as a sponsor. Maybe I should move them over from the sponsors to 
dev meeting contributions. Will do that.

Other contributions we sometimes had: OSGeo contribution to dev meeting 
(noone followed up on this, maybe we should again next year), sometimes 
a user group sponsored, esp. if the dev meeting was in their country. 
F.e. the german user group co-sponsored the meeting in Essen at the 
Linux Hotel.

-------------------------------

Speaking about finances and tax situation:

After I received all 3.4 bug fixing invoices and QGIS grants invoices, I 
will have to review how we are doing financially. We need to make sure 
that our revenues (income minus expenses) stay as low as possible. Taxes 
in Switzerland are on two levels: federal level (everything above 5000 
CHF revenues will be taxable), provincial/communal level (everything 
above 20000 CHF revenues will be taxable). In addition, our assets on 
the bank accounts need to remain below CHF 100'000 to avoid taxes on 
assets. So most likely we will have to pay a low amount of federal taxes 
in 2017, as almost always, our revenues will be a bit of CHF 5000.- At 
least in 2017 this was the case - we can still try to avoid this same 
situation in 2018.

About VAT taxes: if we surpass CHF 150'000 per year in sponsorships, 
we'll have to add 7.7 % VAT tax. I expect that we hit this amount in 
2019 or 2020. But that is ok. We just add this tax on top of the 
sponsorship money.

However, we will receive the definitive invoices for the taxes, delayed. 
There will be "pro-forma" invoices based on the tax declaration from the 
last year. Since this is our first declaration in 2018 for the year of 
2017, we will receive the definitive invoice of year 2017 in 2019. I 
know it is a bit complicated ...

Tax-wise it would be much better to have a small negative, or very small 
positive revenue each year ... and to not accumulate assets on the bank 
account. But I guess this in our interest anyway.

Greetings,

Andreas


Am 28.10.18 um 12:41 schrieb Anita Graser:
> Thank you Andreas!
> It's good to see that Stripe seems to work well.
> I noticed that we had budgeted contributions towards our dev meetings 
> but I assume nobody followed up on those plans?
> Regards,
> Anita
>
>
> On Wed, Oct 24, 2018 at 2:47 PM Andreas Neumann <andreas at qgis.org 
> <mailto:andreas at qgis.org>> wrote:
>
>     Hi,
>
>     I updated the newest number in our budget, where you can compare
>     original budget with actual income/expenses.
>
>     See
>     https://docs.google.com/spreadsheets/d/1WphBgUOx0abTJ_33jRVqFTkRU7KYrg8GyBLFdkYC2hw/edit#gid=0
>
>     Note that there a number of known expenses that will come in soon:
>     - QGIS 3.4 bug fixing invoices
>     - QGIS grants payments
>     - some additional expenses of the Zanzibar meeting
>
>     However, there will also me more sponsoring payments on the income
>     side.
>
>     Greetings,
>     Andreas
>
>     --
>     Andreas Neumann
>     QGIS.ORG <http://QGIS.ORG> board member (treasurer)
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