very generic question about types of account (Chart of accounts). Is there any source which would clearly explain in what situations to use A/P, A/R types and when to use other payables/receivables? And what we gain or lose using one or another type.

A/P and A/R are generally used for transactions that occur in the ordinary course of business for an entity. An example of a typical A/R would be a customer being invoiced for goods that are sold to them through the ordinary course of business. An example of a non-ordinary receivable would be a security deposit receivable for space leased from another company. The leasing of the space was a special transaction.

Short answer is only use AP/AR if you want the associated transactions to show on your AR & AP aging reports. If you're not ever going to look at aging for the account, I'd give some thought to not making them that type. If you set something up as an AR/AP account and it's not something you care about for aging purposes, you're still going to see it on your aging reports. And if you use the account on a JE and don't use a customer/vendor, you get these annoying no customer/no vendor lines on the aging reports that are ugly and annoying. There are some additional restrictions and limitations on AP/AR accounts, especially when it comes to intercompany, that you'd probably just as soon not deal with. For Intero AP and AR, I'd definitely use Other Current Liability/Assets instead of AP and AR type unless you are in a complex org where you're doing a bunch of "true" invoicing back and forth and you need that to be aged, you have compliance requirements for real invoices, etc. If you use true AP & AR accounts for interco, then you need to use intercompany customers and vendors, you have some restrictions on how you can enter JEs and other transactions and the whole thing just becomes a headache.

in order to pass expenses to other subsidiary I need to issue real VAT invoice to that subsidiary so unfortunately I can't avoid using A/P and A/R in case of such business case. I know all the issues with regards to special interco attribute on Vendor and Customer and separate account. That's a bit of pain in the ass but can't think of any other method.