How to change accountants in Poland in 2026: documents and authorisations

Changing accountants in Poland step by step: notice period, KPiR and JPK handover, OPL-1, PEL-O, KSeF permissions and CEIDG updates.

You can change your accountant during the year. You don't have to wait until January or the end of the quarter. The safest way is to choose a specific cut-off month and write down who is responsible for the last declarations of the old office and who starts keeping records from the next period.

Most problems do not result from the termination itself. They appear when documents are transferred without a list, old powers of attorney remain active, and two offices assume that the other will send JPK or ZUS DRA.

When is the best time to change your accountant?

Technically, this can be done at any time. Practically, the end of the month is convenient after all documents have been recorded and the declaration for the closing period has been sent.

There is no single statutory notice period for terminating a contract with an accounting office. The contract applies: the written notice period, the method of delivering the declaration and the rules for submitting documentation. Read these provisions first, and only then set a starting date with your new accountant.

Avoid a blank week between offices. Tax and ZUS deadlines continue as normal, even while file transfers are in progress.

Set the cut-off month in writing

One e-mail message can save a lot of nerves. It should indicate:

the last month booked by the current office,
declarations and files that this office will send,
date of transfer of documents and databases,
first month served by the new office,
person responsible for corrections of previous periods,
status of overdue documents and unsettled matters.

If the change occurs before the end of the year, also determine who will prepare the annual return and the annual settlement of the health insurance premium.

What documents should I collect from my previous office?

The scope depends on the form of taxation and the status of VAT, but a typical package for JDG includes:

KPiR or revenue records,
registers VAT and sent files JPK_V7,
records of fixed assets and intangible assets,
declarations PIT, VAT and ZUS together with UPO or other shipping confirmation,
settlement of advance payments, contributions and possible overpayments,
inventories, equipment records and vehicle documentation,
employee documents, if the company employs people,
information about corrections, inspections, active cases and correspondence with offices,
export of data from the accounting program, if the contract and the system allow it.

Don't just pick up a binder with invoices. The new accountant also needs records, versions of sent declarations and proof of their submission.

A signed list is helpful. The ready scope can be found in template of the document transfer protocol.

Revoke UPL-1 using the form OPL-1

UPL-1 allows the representative to sign declarations submitted electronically. Termination of an accounting contract does not automatically remove this entitlement.

To change or revoke UPL-1, use the form OPL-1. It can be submitted via e-Tax Office. A new accountant is provided with a separate UPL-1 if he is to sign declarations on behalf of the entrepreneur.

Also check special and general powers of attorney. OPL-1 applies to signing electronic declarations, and not to every possible authorization before the tax authority.

Revoke access to ZUS

The power of attorney for matters in ZUS can be appealed using the form PEL-O. It can be sent electronically via PUE/eZUS. The form revokes all powers of attorney granted to the indicated person in ZUS.

If you only want to change the scope, you resubmit the PEL with the full scope to apply. It's not enough to remove a user from your accounting software.

Check permissions in KSeF

When changing the office, you need to review the rights granted to individuals and the entire entity. Removing access from one administrator does not automatically remove permissions they have granted to others.

The Ministry of Finance also indicates that an accounting office cannot itself resign from the indirect authority granted to it. They must be collected by the taxpayer or a person authorized to manage access in its context.

Check separately:

permissions to issue and view invoices,
permissions to manage other users,
certificates, tokens and accounting program integrations,
people who were granted further access by the old office.

Give the new office only the scope needed for the agreed service.

Update CEIDG and document storage

If the previous office was specified in the CEIDG entry as the entity maintaining the accounting records, report the termination of this cooperation and the details of the new office. Also check the address for storing the documentation.

Changing the contract itself does not correct the data in CEIDG. An update application can be submitted online. Don't share your trusted profile password with the new office; you sign the application yourself or act through a properly appointed representative.

Accesses that are easy to miss

In addition to official powers of attorney, the office may have access to:

invoice and warehouse software,
disk with documents,
e-mail box used for invoices,
banking in terms of viewing or preparing payments,
HR portals and benefit systems,
accounts on sales platforms.

Change or revoke access only after securing the necessary data. Keep a copy of your records and a log of whoever still has access. Do not send passwords via regular email.

Who is responsible for correcting old periods?

The new office does not automatically take responsibility for errors and omissions from the previous service. The scope of corrections must be agreed separately.

Before starting, it is worth doing a short opening of balances and continuity checks:

compare sent JPK with VAT registers,
check the last entry KPiR or revenue records,
confirm the values of fixed assets and current depreciation,
arrange settlements with ZUS and the tax office,
write down missing invoices and months requiring correction.

If a full audit is needed, it should be priced and described separately from the current accounting.

Accountant change checklist

Before considering the migration complete, please check:

notice and confirmed end date of the contract,
border month and responsibility for last shipments,
complete protocol of documents and files,
OPL-1 and new UPL-1,
PEL-O and a new power of attorney ZUS,
permissions, certificates and integrations KSeF,
office details and place of documentation in CEIDG,
access to private systems,
list of arrears and corrections,
confirmation of the first month closing by the new office.

Frequently asked questions

Can I change my accountant in the middle of the year?

Yes. Continuity of records and declarations must be maintained, but the regulations do not require waiting until the end of the year.

Can the old office keep the documents?

The method and date of issuing the documents should result from the contract. Before the dispute, determine which originals belong to the entrepreneur, which particular office is obliged to keep and in what format it can transfer the export from its own system.

Does the UPL-1 reference remove access to KSeF?

NO. These are two different ranges. OPL-1 concerns the power of attorney to sign electronic declarations, and KSeF authorizations are revoked in the KSeF tools or by appropriate notification.

Can the new office take away the old one's access?

It should not act on behalf of the entrepreneur without appropriate authorization. The company owner should control the list of permissions and approve changes.

Sources

Do you want to change your accountant without interrupting your settlements?

Oxyok sets the cut-off month, takes over the documents and organizes the powers of attorney before the first shipment. See what changing an accountant looks like or write to [email protected].

The material is of a general nature. The detailed scope of transfer of documents and responsibilities depends on the agreement with the accounting office and the company's situation.