How to change your accountant in 2026 - without interruption in settlements — in Poland

1. Check the contract

Before terminating, agree:

• period and form of notice,
• scope of the last month of service,
• who prepares JPK_V7, VAT-UE, ZUS and PIT advance payment for the border period,
• deadline for issuing documents and exports,
• fees for terminating cooperation,
• rules for storing copies and personal data.

Do not automatically assume a one-month notice period. There is a contract.

2. Set a takeover date

The first day of the month is the most convenient, but a change in the middle of the month is possible. Prepare a written table:

• period,
• obligation,
• deadline,
• responsible person,
• shipping and payment status.

Example: the previous office records June and submits the June JPK, and the new one keeps documents from July 1.

The taxpayer is still liable to the office for the deadline. Changing the office does not postpone statutory deadlines and does not provide automatic extension.

3. Prepare a handover protocol

The protocol should mention specific collections, periods and formats. The phrase "accounting transferred" is not enough.

Records

• KPiR, revenue records or accounting books,
• VAT sales and purchase registers,
• records of fixed assets and WNiP,
• equipment list, if kept,
• settlements, balances and open payments,
• inventories and inventory sheets.

Settlements sent

• JPK_V7 and UPO,
• VAT-UE and UPO information,
• PIT-36, PIT-36L or PIT-28 returns,
• information and declarations from the payer, if the company employs people,
• ZUS DRA, RCA and shipping confirmation; RZA only if the transferred archive covers periods before 2022,
• corrections and correspondence with authorities.

You should not ask for current "VAT-7" or "PIT-5" forms as basic monthly JDG declarations. JPK_V7 replaced VAT-7, and your own PIT advances are calculated without submitting PIT-5.

Source documents

• sales and purchase invoices,
• bank statements,
• contracts, leasing and car documents,
• employee and payroll documentation,
• decisions, interpretations and audit results.

4. Receive data in a usable format

PDF declarations will not replace accounting data. Also ask for:

• export of KPiR or revenue records,
• JPK and UPO files,
• list of entries of fixed assets,
• contractor and settlement files,
• opening balance and turnover and balances with full books,
• source files that can be imported into the new system.

The new office should confirm that the files can be opened and reconciled before the old access is closed.

5. Reconcile taxes and ZUS

An accountant calculates or prepares shipping, but generally does not "pay business dues" with his or her own money. Check separately:

• balance at the e-Tax Office,
• micro-account and recent transfers,
• PUE/eZUS balance and individual contribution account,
• VAT due and charged,
• PIT advances or lump sum,
• overpayments, arrears and active installment arrangements.Compare official balances with books. Mere assurance in an email does not replace confirmation.

6. Change powers of attorney

Check what powers the previous office had:

• UPL-1 for electronic signing of declarations,
• general power of attorney PPO-1 or special power of attorney PPS-1,
• PEL in ZUS,
• KSeF eligibility,
• access to the bank, invoice program, cloud and e-mail.

The UPL-1 reference constitutes the OPL-1. The remaining permissions are revoked using the appropriate mode in a given system. Give the new office only the scope needed for work.

Do not disable access before downloading UPO and exports, but do not leave unlimited permissions after the end of the contract.

7. KSeF

Changing the accountant does not automatically transfer the rights of the KSeF. You need:

1. check authorized persons and entities,
2. revoke access to the previous office,
3. give the appropriate scope to the new one,
4. agree on who issues, receives and exports invoices,
5. test access before the document issuance date.

KSeF does not act as an archive of all accounting. It does not contain all cost documents, payments, records or decisions.

8. Whether to update CEIDG

The mere change of the name of the accounting office does not always mean a change in the CEIDG entry data. An update is needed if the data subject to entry changes, for example the record keeping address, account or contact details - depending on the actual scope of the entry.

Do not describe CEIDG-1 as a universal "change of accountant" form. First, check which company details have actually changed.

9. Post-acquisition control

The new office should at least:

• continuity of record numbering,
• reconciliation of revenues with invoices and the bank,
• VAT reconciliation with the latest JPK,
• cost, depreciation and inventory control,
• comparison of ZUS and office balances,
• checking open corrections and calls,
• KSeF and power of attorney test.

This is not a full audit of the predecessor. If the scope includes historical period verification and corrections, agree on it and the price separately.

When the previous office does not issue data

1. Send a written request with a list of documents and a deadline.
2. Reference the contract, ownership of documents and storage obligations specific to a given collection.
3. Secure data available in KSeF, e-Office, ZUS, bank and your own program.
4. Don't wait with current settlements.
5. In case of a dispute, use legal assistance and the office's liability insurance, if the damage is covered.

Art. should not be invoked automatically. 76 of the Accounting Act as a simple order to issue all documents by each office. The basis and procedure depend on the contract, type of documents and records used.

The most common errors

1. No written cut-off date.
2. Two offices assume that the other one will send the same JPK.
3. Receipt of only PDF files without accounting data.
4. No UPO.
5. Retaining the rights of UPL-1, ZUS and KSeF.
6. Disabling access before export.
7. Request for outdated VAT-7 and PIT-5.
8. Assuming that the change postpones the tax deadline.
9. No separate reconciliation of historical corrections.
10. Treating KSeF as a copy of the entire accounting.

Sources- Biznes.gov.pl - tax powers of attorney

• Podatki.gov.pl - UPL-1 and OPL-1
• ZUS - power of attorney PEL
• KSeF - information from the Ministry of Finance

Do you want to transfer your accounting to Oxyok?

We take over records, reconcile balances and configure access without interruption in settlements. JDG accounting costs from PLN 49 + VAT per month.

Write to Paweł or see Oxyok accounting.

The material is of a general nature. The detailed procedure results from the contract, the form of records, powers of attorney and the scope of company data.