To transfer accounting services for a company (spółka) or individual entrepreneur (jednoosobowa działalnośc gospodarcza, jdg) from one accountant or accounting firm to another, a specific procedure must be followed and the transfer of some or all documents must be ensured. This is discussed briefly below.

Changing an accountant or accounting firm can occur for various reasons, including difficult communication, failure to provide necessary information, poor service, and others.

When changing an accountant or accounting firm, continuity in accounting is important, which requires transferring documents for previous periods from the previous accountant or accounting firm to the current one.

First, you must submit an application to terminate your accounting service agreement. Next, you must sign a service agreement with a new accountant or accounting firm. Changes regarding the new accountant or accounting firm must be submitted to the tax office.

At a minimum, the following documents must be submitted:

1) account turnovers for the months of the current year (firma) preceding the change of accountant or accounting firm,

2) income and expense ledger (jdg),

3) VAT returns for the last month,

4) employee personal files, payroll slips, and social security returns (if any).

The full scope of documents transferred is unlimited and may also include:

5) VAT purchase and sales registers,

6) documents on fixed assets, depreciation, equipment, and vehicle mileage,

7) VAT returns, ZUS returns for the current/previous year,

8) primary documents: invoices, receipts,

9) cash documents, bank statements,

10) warehouse documents: delivery notes, orders,

11) contracts and other documents.