Accounting books - which documents should be delivered to a new accounting office while changing the accounting company
If you have a limited liability company, joint stock company, limited partnership or other legal form under which you are required to keep commercial books based on full accounting and you want to change your accounting company and you do not know how to go about it, this entry is for you.
In addition, if you do not know what accounting documents you will have to provide to the new accounting office and what you should expect from the previous accounting office at the end of cooperation, be sure to read the article below.
Change of the accounting office - what accounting documents should be delivered to the new accounting office with full accounting?
If you run your business in the form of complete books of accounts, after completing the cooperation with the Accounting Office, you are obliged to provide the new accounting office with the following documents:
1. Accountants for full commercial books:
a. Accounting policy,
b. Financial statements for the previous financial year,
c. CIT for the previous financial year,
d. Statement of turnover and balances for the last calendar day of the previous accounting period (and a copy of the program database - if possible),
e. Records of fixed assets, equipment and intangible assets,
f. VAT purchase and sale records along with VAT-7 declarations for a given financial year,
g. JPK VAT in an electronic version in XML format,
h. Statement of turnover and balances and the closing balance for the last accounting day of the previous accounting office,
i. Settlements with customers and contractors, broken down into individual invoices, on the last accounting day of the previous accounting office,
j. Table of prepayments and accruals,
k. Foreign currency notebooks - if there are transactions in a currency,
l. VAT-7 declarations along with VAT registers of purchase and sale for all months in a given year, UPO for VAT-7 and for JPK,
m. Source documents (invoices, bank statements, cash reports, purchase / sale contracts, etc.),
n. Agreements concluded with partners or members of bodies, including loan agreements,
2. HR (if the client has hired employees):
a. Payroll cards for the current year (or copies of the HR program)
b. Payroll cards for the last 12 months (or copies of the personnel program),
c. Vacation cards,
d. Allowance and absence cards,
e. Base of the program that is called Płatnik (or printout of each DRA from the beginning of its operation),
f. Employees' personal files,
g. Payment dates accepted by the Client
3.Payroll (if the client has hired employees):
a. Lists of cards / payroll, benefit cards for a given accounting period (or a copy of the program),
b. The base of the Płatnik program, if applicable,
c. Statement of salary payments for the last 12 calendar months as declared.
Remember!
If you answered correctly the questions during the cooperation and efficiently delivered documents along with supplementing the gaps, your previous accounting office should be able to return the documents without unnecessary delays - at the latest after the end of the month. For example, until September 30, if the last billed month is August. In accordance with the Accounting Act, the accounting office is obliged to conduct your affairs regularly, systematically and reliably, therefore they should be ready to return the books or deliver efficiently financial results in a reliable and correct manner
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