The General Financial Directorate has published summary information for income tax payers on the necessary conditions for successful application of deductions from the tax base for support of research and development. The information intends to inform taxpayers about all the necessary conditions, which a project needs to meet in order to prevent possible problems when applying deduction from the tax base. The main condition for receiving this support is to draw up the project, that is a rudimentary document approved before the beginning of its implementation, which describes the planned activity of research and development. Subsequently, concurrent documentation needs to be kept, containing the procedures, concurrent results, successes as well as failures of project realisation. The documents needs to be in writing and must contain the following:

-        basic identification of the taxpayer,

-        the time of project solution,

-        achievable and assessable aims of the project,

-        the expected total costs of project solution in the individual years,

-        the names of all persons, who will participate as experts on provision of the project,

-        the form of control and assessment of the progress of project solution,

-        date and place of approval of the project,

-        name and signature of the approved person for the research and development project.