A business may transfer its accounting during the financial year. The critical step is to define one takeover date and collect records that allow the new office to continue the books without reconstructing history from incomplete files. The exact package depends on the legal form, accounting method, VAT status, employees and authorisations previously granted.
1. Review the contract and define the takeover period
Start with the termination rules in the current agreement. Confirm the notice period, required form of notice, rules for returning records and the exact tasks the previous office will still perform. The last paid month does not necessarily mean that every return and report for that period is included, so the closing responsibilities should be confirmed in writing.
A clear handover assigns one complete accounting period to each office. The previous provider can close an agreed month and submit the related returns, while the new provider starts with the next month. A mid-month transfer can be arranged, but it creates more opportunities for duplicate entries or for a task to remain without a clearly responsible party.
2. Collect accounting data, not only invoices
For lump-sum records or KPiR, the new office usually needs year-to-date registers, VAT/JPK_V7 data, information on advance payments, ZUS, assets and outstanding settlements. Accounting books require a broader package: the chart of accounts, journals, trial balances, account entries, opening balances, settlement details, asset registers and the accounting policy used by the entity.
The format matters. A PDF printout may not be sufficient when an import file, a list of open items or a complete posting history is needed. Agree the required exports with the new office before collecting the files. Original documents belonging to the client should be returned according to the contract and a documented handover.
3. Match filings with official confirmations
The list of submitted forms should match the company’s actual obligations. Keep official submission confirmations together with the returns and identify every correction. Tell the new office about pending correspondence, verification activities or proceedings related to earlier periods because they may affect current work.
Also identify unfinished items: missing invoices, expected corrections, unsettled advances, disputed balances, leases and employee settlements. This is not an attempt to judge the former provider from one file. It is a way to locate matters that may continue into the new service period and require a separate scope.
4. Review authorisations and access rights
Ending an accounting agreement does not automatically cancel every authorisation. Check who may sign electronic tax returns, act in the Polish e-Tax Office and access ZUS matters. UPL-1 is used for authorisation to sign electronic declarations, while OPL-1 changes or cancels it. ZUS uses separate forms, including PEL and PEL-O. The required set depends on the rights granted previously.
Review access to invoicing tools, document repositories, banking integrations and shared mailboxes as well. Do not pass personal passwords between offices. Create separate user roles where possible and remove old access only after the previous office has completed the tasks still assigned to it.
5. Set the first-month workflow
Before sending the first documents, agree the delivery channel, file format, cut-off dates, contact persons and descriptions required for unusual transactions. Prepare a short inventory of bank accounts, cash registers, employees, vehicles, leases, foreign transactions and recurring contracts. This helps the new accountant understand the business structure rather than infer it from invoices alone.
RozliczMi reviews the available records before confirming the final takeover scope. If historical documentation is incomplete or requires clean-up, that work is separated from the regular subscription and agreed before it begins. The client remains responsible for complete and truthful source information, while the office performs the tasks expressly included in the agreement.
Do not attach complete accounting files to the quotation form. Initially provide the entity type, accounting method, intended takeover month, approximate document volume and whether previous records are available. A secure transfer method can then be agreed.
Official information on authorisations
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