Entities that perform science-related tasks have various legal forms – they are public entities, limited activity companies, foundations, associations, etc. The specificity of book-keeping related to scientific entities is that obtained subsidies must be appropriately settled. Private schools and kindergartens receive subsidies from municipal or county budgets, depending on the institution type. Kindergartens, including special kindergartens and ordinary primary and middle schools, receive subsidies from municipal budgets. Private special primary schools and middle schools, art schools and secondary schools with public powers receive subsidies from county budgets.
Private schools without public school powers can receive subsidies from county budgets. Detailed rules of granting subsidies for private schools and kindergartens are specified by self-government decision-making authorities competent in the area of granting subsidies, i.e. municipal councils or county councils.
Private schools and institutions, as well as their administrative bodies are entitled to exemption from taxes and charges on the following account: management, usufruct or perpetual usufruct of school real property.
Our Clients also include university employees who execute orders related to development works. Attention should be paid to the specificity of accounting and tax services.
