How to change accountant in Poland (2026) — step by step, stress-free

Q: Why do entrepreneurs change accountants?

The most common reasons: Lack of contact — the accountant does not respond to emails/calls Delays — declarations filed after the deadline No advisory — the accountant only "enters invoices," with no optimisation advice Price — costs go up, quality does not Switching to lump-sum tax (ryczałt)/KSeF — the accountant cannot handle the new form Language — foreigners need an accountant who speaks English/Ukrainian The process of changing accountants — 6 steps [Infografika] Step 1: Terminate the current arrangement Start by terminating the contract with your current accountant. Check the notice period in your contract — it is usually 1 month.

Q: When is the best time to change accountants?

It is best to change accountants at the end of a calendar month or end of a quarter. Reasons: A full month closed — easier to hand over documents Declarations filed — no "split" between accountants ZUS settled — clean balances Worst moment: in the middle of a month, when there are unfiled declarations and unpaid invoices. Document checklist Prepare the following documents before the change: From the current accountant Tax revenue and expense book (KPiR) / lump-sum revenue register through the end of the previous month Declarations: VAT-7, VAT-UE, PIT-4, PIT-5, ZUS DRA for the last 12 months Fixed-asset register Equipment register Opening balance (if applicable) ZUS and Tax Office balance confirmations Copies of decisions (VAT, NIP-UE, lump-sum) From you NIP, REGON, CEIDG (printout) Bank account agreement Lease, leasing, cooperation agreements Vehicle documents (if claimed as costs) ZUS decision on start-up relief / small ZUS (if applicable) Pitfalls and what to watch out for 1. No balance confirmation The biggest mistake. If the new accountant does not confirm ZUS/Tax Office balances — it may turn out the old accountant did not pay contributions, and penalties fall on you. 2. Lost documents

The full process of changing accountants in Poland in 2026. List of documents you must hand over, deadlines, what to watch out for, and how to avoid problems with ZUS and the Tax Office. Guide with infographic.

Changing accountants seems difficult, but it is really just a few documents and one letter. Most entrepreneurs worry they will "lose something" or the Tax Office will impose penalties. In practice — if you do it in the right order, the change takes a few days.

In this guide I explain what changing accountants in Poland looks like in 2026 — from the termination notice, through handing over documents, to filings with the Tax Office and ZUS.

Why do entrepreneurs change accountants?

The most common reasons:

Lack of contact — the accountant does not respond to emails/calls
Delays — declarations filed after the deadline
No advisory — the accountant only "enters invoices," with no optimisation advice
Price — costs go up, quality does not
Switching to lump-sum tax (ryczałt)/KSeF — the accountant cannot handle the new form
Language — foreigners need an accountant who speaks English/Ukrainian

The process of changing accountants — 6 steps

Step 1: Terminate the current arrangement

Start by terminating the contract with your current accountant. Check the notice period in your contract — it is usually 1 month.

What to write: A short letter with the termination date, a request to prepare documents for handover, and confirmation of balances (ZUS, Tax Office, VAT).

Step 2: Choose a new accountant

Before ending the current arrangement — find a new one. Pay attention to:

Communication language (Polish, English, Ukrainian)
Experience with your industry (lump-sum tax, VAT, export, KSeF)
Price and scope of services
Tools (online invoicing, panel access, automation)

Step 3: Hand over documents

The obligation to hand over documents lies with the current accountant. They must transfer to the new accountant:

Accounting documents:

Accounting books or tax revenue and expense book (KPiR) for the current year
Registers (VAT, lump-sum, fixed assets)
Copies of declarations (VAT-7, VAT-UE, PIT, ZUS DRA)
Purchase and sales ledgers
Opening balance (if applicable)

Business documents:

NIP, REGON, CEIDG
VAT and NIP-UE decisions
Lease, leasing agreements
ZUS documents (DRA, ZUA)

Step 4: File with the Tax Office and ZUS

The new accountant must report the change of the place where accounting is maintained to the Tax Office. This is form ZAW-NIP (update filing) — updating data in the business registry (CEIDG).

You do not need to file anything with ZUS — ZUS communicates with you directly, not with the accountant.

Step 5: Confirm balances

Before taking over the accounting, the new accountant must confirm balances:

ZUS: how much has been paid in contributions, whether there are arrears
Tax Office: whether there are overpayments/arrears in PIT, VAT
VAT: VAT account status (input vs output)
Bank: business account balances

Step 6: Take over ongoing accounting

The new accountant starts managing the accounting from the month of takeover. Important:

Invoices for the month preceding the change — you hand to the old accountant
Invoices for the month of the change — to the new one
Declarations for the month of the change — filed by the new accountant

When is the best time to change accountants?

It is best to change accountants at the end of a calendar month or end of a quarter. Reasons:

A full month closed — easier to hand over documents
Declarations filed — no "split" between accountants
ZUS settled — clean balances

Worst moment: in the middle of a month, when there are unfiled declarations and unpaid invoices.

Document checklist

Prepare the following documents before the change:

From the current accountant

Tax revenue and expense book (KPiR) / lump-sum revenue register through the end of the previous month
Declarations: VAT-7, VAT-UE, PIT-4, PIT-5, ZUS DRA for the last 12 months
Fixed-asset register
Equipment register
Opening balance (if applicable)
ZUS and Tax Office balance confirmations
Copies of decisions (VAT, NIP-UE, lump-sum)

From you

NIP, REGON, CEIDG (printout)
Bank account agreement
Lease, leasing, cooperation agreements
Vehicle documents (if claimed as costs)
ZUS decision on start-up relief / small ZUS (if applicable)

Pitfalls and what to watch out for

1. No balance confirmation

The biggest mistake. If the new accountant does not confirm ZUS/Tax Office balances — it may turn out the old accountant did not pay contributions, and penalties fall on you.

2. Lost documents

When documents are transferred between accountants — documents can "get lost." Always keep electronic copies of all invoices.

3. A gap in accounting

Do not allow a gap. Declarations must be filed every month/quarter. If the change takes longer than a month — you must file declarations yourself or request an extension.

4. ZUS and the Tax Office communicate with you

ZUS and the Tax Office communicate with you, not with the accountant. If the old accountant did not pay contributions — the summons comes to you. Track deadlines yourself.

5. KSeF and e-invoices

If you are covered by the national e-invoicing system (KSeF) (from 2027 for micro/small businesses), make sure the new accountant handles electronic invoices. This is critical.

FAQ

Can I change accountants mid-year?

Yes. You can change at any time, but best at the end of a month/quarter — easier to hand over documents.

Do I need to notify the Tax Office about the accountant change?

Not directly. The change is reported in the business registry (CEIDG) (ZAW-NIP), which updates data at the Tax Office. There is no separate "accountant change" form.

How much does changing accountants cost?

The act of changing itself is free. But the current accountant may charge a fee for preparing documents for handover (usually 200–500 zł).

Can the new accountant fix the predecessor's errors?

Yes. The new accountant can file declaration corrections if the old one made errors. But this may involve additional costs.

What if the old accountant refuses to hand over documents?

They have a legal obligation (Art. 76 sec. 1 of the Accounting Act). If they refuse — you can report this to KRBRiO (National Council of Statutory Auditors) or take the matter to court.

Looking for a new accountant?

I take over sole proprietorship (JDG) accounting — with full document handover, balance confirmation, and filings with the Tax Office and ZUS. I communicate in Polish and English. From 49 zł + VAT per month.

Email me at [email protected] or visit oxyok.com/pl.

Note: Changing accountants is possible at any time of year. The current accountant has a statutory obligation to hand over documents (Art. 76 sec. 1 of the Accounting Act). Consult a new accountant before making decisions.