How to spend union funds and education funds, do you need invoices, and how to make accounts?

Trade union fees are deducted before tax within 2% of total wages. Of course you need an invoice.

Education funds are deducted before tax within 2.5% of the total wages, and of course invoices are required.

Borrow: management expenses (manufacturing expenses, etc.). )-union fee

educational fund

Loan: bank deposit or cash.