The book of revenues and expenses or a lump sum - what to deliver to a new accounting office?
Do you run a business and want to transfer the bookkeeping of revenues and expenses to a professional accounting office? Simplified accounting is a way of settling accounts with the tax office in your case. Keeping a book of revenues and expenses is not as complicated as keeping full commercial books, however, it requires knowledge of the relevant provisions of economic and tax law. Therefore, it is better to entrust this duty to experts - this way you will not be exposed to any mistakes and the related consequences.
Simplified accounting - what documents should be provided to the new accounting office?
Changing the accounting office requires the provision of all necessary documentation, that is:
The book of revenues and expenses or a lump sum
- Revenue and expense ledger printouts for the entire period of cooperation with the previous office;
- Printouts of sales records for the lump sum (or a copy of the program database) for the last financial month in which you cooperated with the previous office;
- All documents, including: accounting documents, permanent cooperation agreements, lease agreements and other documents supporting tax and accounting matters;
Tax and accounting matters
- Lists of paid advances for income tax for a given accounting period from the beginning of the period;
- Statement of advance income tax payments due for the entire current tax period (i.e. from the beginning of the year to the date of transfer of the books to a new accounting office);
- VAT declarations from the beginning of the financial year and for the entire previous period of conducting business activity;
- JPK VAT from the beginning of the financial year (digital file, file format: XML);
- Confirmations of transfers of paid ZUS contributions from a given calendar year;
HR matters (if you hired employees)
- Remuneration cards for the current financial year (or a copy of the HR program);
- Payroll cards for the last 12 months (or a copy of your HR program);
- List of vacation cards;
- List of benefit cards and absences;
- The base of the Płatnik program (or printout of each DRA from the beginning of your activity);
- Employee files with a list of employees' personal files;
- Deadlines for payment of remuneration accepted by the Client or the remuneration regulations;
Payroll matters (if you hired employees)
- List of cards / payroll, benefit cards for a given accounting period (or a copy of the program);
- Database of the Płatnik program (if it was used);
- Salary payment statements for the last calendar year (as declared).
Advice - remember to pick up the documentation together with the acceptance report - should be prepared before handing over the documentation. Thanks to the protocol, you will have confirmation that the documentation provided to you is complete.
The book of revenues and expenses applies to you if you settle taxes on a general or linear basis. If you use the lump sum settlement on recorded revenues - you are obliged to keep a record of revenues, and in some cases also additional records (we will also help you).
The tax book of revenues and expenses should be established on the first day of your business activity or from the beginning of a new tax year (i.e. on January 1). Where should it be reported? To the competent tax office - in accordance with the place of residence. The form of keeping a tax book of revenues and expenses can be any (traditional or digital), but it is important that its content is safe and not damaged or distorted for a period of 5 years.
Changing the accounting office - what do you have to do?
The change of the accounting office forces you to introduce changes to the Central Register of Information on Economic Activity (CEIDG) - there is information about the entity responsible for keeping your accounting (even simplified), and therefore also the place where your company's accounting records are kept. . If you change the accounting office, it will be necessary to update this information - it is the CEIDG-1 form (point 21 concerns the data of the new accounting office - NIP number, point 22 - address). In point 1 enter the date of change of the accounting office. You have 7 days from the actual change to do so. Moreover - grant a power of attorney for your new accounting office so that it can represent you before the offices.
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