Is it possible to pay the conference fee at the end of the year even if the conference itself will not take place until the following year?

The conference fee is part of the documented expenses for a foreign business trip, excluding travel expenses. It can only be paid after the foreign business trip has been approved by a manager in the form of a confirmed travel order. Conference fees for online foreign events are an exception.

These costs can only be recognized on an accrual basis. They cannot be recognized at the end of the current year, as it is not possible to use the specific-purpose support for the given year to cover expenses for future periods (the following year).

An exception could be a case where the conference fee was paid at the end of the year directly by the participant and would only be accounted for as a project expense as part of the travel order and travel expense report. In this case, it would be appropriate to attach (to other documents) a bank statement and a sworn statement from the participant that they paid the items in question. This possibility should be considered exceptional, subject to agreement with the manager, and it is necessary to ensure that it complies with accounting and tax regulations.