Subsidies and grants

Secure and reliable accounting of publicly funded projects

ATF NGO supports non-governmental organizations in accounting, settling, and reporting on funds from grants and subsidies – both national, local government, and EU. We ensure complete financial security for projects and compliance with the requirements of funding institutions.

Thanks to our experience in supporting organizations implementing long-term projects—investment, grant, and educational—we help NGOs avoid mistakes that can result in financial corrections, loss of funding, or issues during audits.

Basic support scope

Accounting and reporting services for public funds (EU, national, local government).

Correct accounting and reporting of projects.

Support in audits and controls of financing institutions.

Who do we support in managing and accounting for publicly funded projects?

Foundations, associations, and organizations carrying out projects funded by public grants (from local grants to large EU programs) that want to be sure their settlements and reports are complete, reliable, and compliant with the requirements of supervisory institutions.

Support in the area of subsidies and grants focuses on ensuring projects comply with eligibility criteria for expenses and reporting requirements.

Step 1

Project analysis and financial institution requirements

Review of the funding agreement and project guidelines.
Verification of reporting and documentation obligations.
Assessment of accounting and financial risks associated with project implementation.

Step 2

Project accounting management

Accounting extraction of projects according to the requirements of financing institutions.
Current recording of eligible and ineligible costs.
Cost documentation audit.

Step 3

Grant reporting

Preparation of statements, reports, and accounts required by financing institutions.
Verification of project expenses against the project budget.
Monitoring of indicators and the financial and technical schedule.

Step 4

Support in audits and controls

Preparation of documentation for audits and inspections.
Preparation of reports for the National Court Register and the ministry.
Preparing reports and statements required by donors.

With us, grant settlement is transparent, secure, and compliant with the guidelines of financing institutions.

FAQ

Non-governmental organizations operate under specific regulations that differ from those governing entrepreneurs.

What is the difference between NGO accounting and business accounting?

NGO accounting requires maintaining accounting records in a manner that allows for the separation of statutory, paid, unpaid, and business activities (if they exist). Financial statements are prepared according to separate principles, and grants and subsidies must be recorded on a project basis. ATF NGO ensures full compliance with the Accounting Act and the specifics of the non-profit sector.

Do all foundations and associations have to keep full accounting records?

Yes. As a rule, all NGOs are obliged to keep full accounting records in accordance with the Accounting Act. Exceptions are very limited. ATF NGO helps to choose the appropriate accounting policy, keep books, and prepare reports that comply with legal and statutory requirements.

Are non-governmental organizations subject to corporate income tax?

Yes, foundations and associations are CIT taxpayers, however, part of their income may be exempt under Article 17(1)(4) of the CIT Act (non-profit public benefit statutory activity). ATF NGO analyzes the structure of activities and helps to safely account for statutory and business income in order to use exemptions in accordance with the law.

How should an NGO account for business activities conducted alongside its statutory activities?

Business activity must be organizationally, financially, and accounting-wise separate from statutory activity. Failure to maintain this separation increases tax risks and may lead to the loss of exemptions. ATF NGO establishes rules for separating activities and indicates how to correctly account for costs, revenues, and VAT.

What does the proper accounting for subsidies and grants look like?

Grants require separate accounting and reporting records, in line with the financier's guidelines. ATF NGO maintains project-based accounting, prepares reports for institutions, monitors expenditure eligibility, and supports NGOs during audits and inspections.

Does a non-governmental organization have to pay VAT?

This depends on the nature of the business. An NGO can:

to use a subjective exemption,
be required to register as a VAT taxpayer,
to have the possibility of partial VAT deduction for EU projects.

ATF NGO analyzes the operational structure and helps determine correct tax obligations.

Which statutory duties require special attention?

The most important include: correct content of the statute, compliance of actions with the statute's provisions, correct resolutions of bodies, up-to-date entries in the National Court Register (KRS), and reporting to the relevant ministry. ATF NGO prepares statutes, amendments to statutes, resolutions, and corporate documents, and conducts full registration processes.

What is the liability of NGO board members?

Members of the management board bear civil, criminal, and tax liability for, among other things, public obligations, mismanagement of assets, or violations of the Accounting Act. ATF NGO analyzes risks, educates boards, and creates procedures to minimize the personal liability of officials.

What compliance procedures should a foundation or association have?

The most commonly required documents are: accounting policy, anti-corruption procedures, AML procedures (for business activities), conflict of interest management policies, document circulation instructions, and regulations for governing bodies. ATF NGO creates and implements a complete set of compliance documents.

How to start cooperating with ATF NGO?

It is best to contact us and indicate the area where support is needed – accounting, taxes, grants, statutes, compliance, or board liability. We will analyze the situation, propose the scope of cooperation, and take over the service so that the organization operates safely and transparently.