At some point in running a business in Poland, using an outsourced accounting office (biuro rachunkowe) becomes practically unavoidable, especially for foreigners who are not familiar with local reporting requirements. Reliable bookkeeping lets you focus on the business instead of chasing paperwork. The problem starts when you are unhappy with the quality of service, and switching is the only real option. Here is a step-by-step guide to doing it smoothly in 2026.

When should you change your accounting office

If you suspect your books are being kept unreliably, it is a clear sign to look for a new accounting office. Any letters from the tax office asking you to complete missing documentation, or a penalty for an incorrectly filed return, mean the office you are paying is not fulfilling its obligations properly.

Using an accounting office does not release the business owner from responsibility during a tax audit: even though the office prepares and files declarations under a power of attorney, the owner is still ultimately responsible for the tax settlements.

Other signals worth watching for, especially if you run your business remotely or do not speak fluent Polish yet:

  • difficult communication: you struggle to access your documents and invoices, or nobody answers during business hours;
  • no substantive support: your accountant cannot answer questions about current regulations, or gives vague answers (this matters even more given how frequently Polish tax law changes);
  • a price that does not match the scope or quality of work the office actually delivers.

First steps

It is best to decide on a change at the end of a settlement period. If you suspect the previous office kept your books poorly, it is worth commissioning an audit of their work from the new accountant, an extra cost, but usually far lower than a potential tax office penalty.

Always find a new accounting office first, and only then terminate the contract with your current one. The transfer of documents should be coordinated with the new office: ask them to help estimate how much time the handover (and any related review) will take.

After the contract ends, the accounting office is obliged to return the originals of all documents you provided, as well as those prepared on your behalf. Typically this includes:

  • tax books/ledgers;
  • VAT registers;
  • invoice records;
  • fixed asset and intangible asset registers;
  • equipment registers;
  • ZUS (social insurance) settlement declarations;
  • tax declarations;
  • HR and payroll documentation.

Document handover should happen in writing, with a signed handover protocol, this protects both sides in case of a later audit.

Before collecting your documents, prepare a written termination notice for the service agreement with your current office.

Powers of attorney and contact with the tax office

If you previously authorised your accounting office to file electronic declarations on your behalf (via a UPL-1 power of attorney), you should notify the tax office of its revocation using form OPL-1: this form is still current in 2026 and can also be submitted electronically through the e-Urząd Skarbowy (e-Tax Office) portal. The revocation takes effect once delivered and requires no justification.

Any other powers of attorney you granted should also be revoked in writing, unless the power of attorney itself states that it automatically expires once the given office stops providing services.

Changing your accounting office also requires updating your entry in CEIDG (for sole proprietors, JDG) or the KRS register (for companies) regarding the way bookkeeping is organised and where the documentation is stored. Some offices do this for you based on the new power of attorney; if not, you need to handle it yourself, and quickly.

What a better accounting office should look like

Foreigners starting a business in Poland often pick their first accounting office more or less randomly, simply out of lack of local experience. When switching, it is worth making sure the next one is genuinely better suited to your needs:

  • although Poland does not require the accounting certification once issued by the Ministry of Finance (abolished back in 2014), it is still worth checking the office’s experience and references;
  • ask whether the office carries mandatory professional liability insurance, this protects you in case of an accounting error;
  • do not judge an offer on price alone: an attractive price is often the result of a narrower scope of service;
  • check availability: contact hours and days, and whether anyone responds in an emergency over a weekend;
  • if you run a tech company, check whether the office uses modern tools (e.g. online access to documents, integrations with invoicing systems);
  • ask whether the office files declarations on your behalf and represents you before the authorities, usually a paid, but convenient and safer, option;
  • clarify the pricing: how many documents are included in the base fee, how much each additional one costs, and what the scope of additional services is (HR and payroll, contracts, legal-business advice).

FAQ

Can my old accounting office hold my documents hostage if I still owe them money?


The office can demand payment of outstanding invoices, but as a rule it must still hand over the original accounting documents that belong to the business owner, disputes over this are best resolved with a lawyer’s help.

Do I have to visit the tax office in person to revoke a power of attorney?


No, form OPL-1 can be filed electronically through e-Urząd Skarbowy, by post, or in person at the tax office.

Author: the Moja Firma team.

This article is for informational purposes only and does not constitute legal advice. Looking for a reliable accounting office in Poland? Check our accounting services or book a free consultation.