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A popular solution is to record revenues in correspondence with an account such as "Accrued income" and to book receivables separately on the date of submitting the payment application with the account of prepaid income. Double financing Please remember that a given expense cannot be financed in two ways, i.e. it can be financed in parts in two projects, i.e. e.g. % in project A and % in project B, but it cannot be financed % in each including projects. This principle also applies in the context of tax exemptions. If we use any reliefs, tax exemptions, etc.
We should check whether these reliefs cannot be used while co-financing the expense. VAT eligibility If the beneficiary is unable to recover VAT, it is possible to recognize this tax as eligible. However, additional conditions must be met: including VAT eligibility in the funding photo retouching application and payment application, the tax was correctly calculated on the basis of correctly issued invoices, the tax was actually incurred, the tax applies to eligible expenses. Internal regulations Grant beneficiaries are subject to EU and national regulations, but also to the entity's internal regulations. It is very important to precisely describe the entity's rules related to the settlement of subsidies in its internal regulations.
The selected methods of recording project operations should be described in the accounting policy. Institutions controlling the correctness of project settlement very often ask for accounting policy in this context. It is also recommended to prepare instructions for the circulation of design documents regarding cost qualification, substantive, formal and accounting control, assignment, accounting and storage of design documentation. If the unit has one,to the implementation of the project should also be included in the work regulations or remuneration regulations. These may include, for example, provisions regarding keeping working time records in the case of using a task-based working time system.
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