Free online invoicing software
with KSeF support
Do you run a business and want to transfer your tax revenue and expense ledger to a professional accounting office? Simplified accounting is your method of settling with the tax office. Keeping this ledger is not as complex as full commercial books, but it requires knowledge of relevant business and tax law. It is therefore better to entrust the task to experts and avoid mistakes and their consequences.
Subscribe to our newsletter
Leave your email address and receive guides supporting your business’s growth once a week
Simplified accounting – which documents should a new accounting office receive?
Changing accounting offices requires you to supply all necessary documents, namely:
Tax revenue and expense ledger or lump-sum tax
- Printouts of the tax revenue and expense ledger for the entire period of cooperation with the previous office;
- Printouts of the sales register for lump-sum tax (or a copy of the software database) for the last accounting month with the previous office;
- All documents, including accounting evidence, continuing cooperation agreements, leases and other documents supporting tax and accounting matters;
Tax and accounting matters
- A summary of income tax advances paid for the accounting period from its start;
- A summary of income tax advances due for the current tax period (from the beginning of the year to the transfer of the books);
- VAT returns from the beginning of the financial year and for the entire earlier period of business operation;
- JPK VAT from the beginning of the financial year (digital XML file);
- Confirmations of transfers paying ZUS contributions for the calendar year;
HR matters (if you employed staff)
- Salary records for the current financial year (or a copy of the HR software);
- Salary records for the last 12 months (or a copy of the HR software);
- A summary of leave records;
- A summary of benefit and absence records;
- The Płatnik software database (or printouts of each DRA since the business started);
- Employee personnel files with a list of personal records;
- The client’s adopted salary payment dates or remuneration policy;
Payroll matters (if you employed staff)
- Payroll/salary cards and benefit cards for the accounting period (or a software copy);
- The Płatnik software database (if used);
- A summary of salary payments for the last calendar year (according to returns).
Tip: remember to collect the documents with a handover report, prepared before the documents are transferred. It confirms that the documents you received are complete.
The tax revenue and expense ledger applies if you pay tax under the general rules or flat-rate income tax. If you use the lump sum on recorded revenue, you must keep a revenue register and in some cases additional registers (we can help with these too).
The tax revenue and expense ledger should be opened on the first day of your business or at the start of each new tax year (1 January). Where should it be reported? To the competent tax office for your place of residence. The ledger may be kept in any form, paper or digital, but its contents must remain safe and free of damage or distortion for five years.
Changing accounting offices – what must you do?
Changing accounting offices requires changes to the Central Register and Information on Economic Activity (CEIDG), which records the entity responsible for your accounting, even simplified accounting, and where your accounting documents are kept. Update these details on form CEIDG-1: point 21 concerns the new office’s NIP tax number and point 22 its address. In point 1 enter the date of the office change. You have seven days from the actual change. Also grant the new accounting office authority to represent you before public offices.
Interested in this article? Explore our services and see how we can help:
Our specialists can help you put this knowledge into practice.
Interested in this article?
Enter your email address and once a week you will receive practical materials and tips to help you grow your business.
Book a free consultation
Grow your business with accounting combined with advisory services:
or
