This article is for owners of a JDG (jednoosobowa działalność gospodarcza, the Polish sole proprietorship) and of spółki that change their accounting bureau in the middle of the year. In short: within 7 days update in CEIDG (for a spółka, in NIP-8) the details of who keeps the books and where the documents are stored, re-grant the powers of attorney at the urząd skarbowy (tax office) and ZUS and the permissions in KSeF. The annual PIT-11, PIT-4R and the return for the whole year are filed by the bureau that handles you at the deadline, so it needs data for all twelve months.
How the switch itself works and what to do if the previous bureau does not hand over the documents is described on the page changing your accountant. Here we cover only the formalities and the boundary between the two periods.
The handover date: the last closed month
It is most convenient to hand over the books from the first day of a month. The previous bureau closes the preceding month completely: entries in the ledger, JPK_V7M, ZUS contributions, payroll. The new one starts with the first entry after that date. It is worth recording the boundary in the handover protocol in one sentence, for example “the previous bureau handles everything up to and including June 2026”. Then there will be no dispute over who files a report due in the first weeks of the new contract.
What to report to CEIDG and the tax office
- JDG. File a wniosek o zmianę wpisu (application to change the entry) in CEIDG: the details of the entity that keeps the documentation (the bureau’s name and NIP) and the address where the documentation is stored. The deadline is 7 days from the date of the change; filing is free of charge. CEIDG itself passes the changes to the urząd skarbowy, ZUS and GUS (Statistics Poland); nothing needs to be filed there separately.
- The bureau can file it. If your power of attorney for CEIDG matters is published in the register, the application is filed by the pełnomocnik (representative) without a separate document.
- Spółka. The same details (who keeps the books and where they are stored) are updated with the NIP-8 form at the urząd skarbowy, also within 7 days. If the bureau keeps the books somewhere other than the address of the siedziba (registered office), the tax office is notified of the transfer of the books within 15 days of the date they were handed over.
Powers of attorney: revoke the old ones, grant new ones
Powers of attorney do not end together with the contract. Until they are revoked, the previous bureau can formally sign returns on your behalf.
- UPL-1 gives the right to sign electronic returns and information forms, including PIT-11. It is revoked with form OPL-1. Both are filed in e-Urząd Skarbowy or on paper with your urząd skarbowy.
- PPO-1 (pełnomocnictwo ogólne, general power of attorney) for all tax matters, revoked with OPO-1. They are filed only through e-Urząd Skarbowy, take effect from entry in the Centralny Rejestr Pełnomocnictw Ogólnych (Central Register of General Powers of Attorney), and there is no opłata skarbowa (stamp duty).
- ZUS: the PEL power of attorney; the bureau’s access to your eZUS profile is marked in a separate section of the form. It is revoked with PEL-O, on paper at ZUS or electronically through eZUS (PUE ZUS).
The order is simple: grant the powers of attorney to the new bureau on the day the contract starts, and revoke the old bureau’s after it has filed the last report for its period.
KSeF: permissions on the same day
Revoke the previous bureau’s permissions in KSeF (the National e-Invoicing System) and grant them to the new one on the same day, otherwise incoming invoices will be left unattended. A JDG owner does not need to file anything with the tax office for this; everything is done in the system itself. Step by step in the article how to give your accountant access to KSeF.
Who files the annual returns
The obligations for PIT-11, PIT-4R and the annual return rest with you as the płatnik (payer) and podatnik (taxpayer). They are prepared and sent by the bureau that handles you at the deadline, and calculated on the data for the whole year, including the months of the previous bureau.
- PIT-11 and PIT-4R for 2026: to the urząd skarbowy by the end of January. 31 January 2027 is a Sunday, so the deadline is 1 February 2027. To the employee, PIT-11 by the end of February, that is by 1 March 2027. These forms are filed only electronically.
- The annual return of a JDG (PIT-36, PIT-36L or PIT-28): by 30 April 2027.
- The annual reconciliation of składka zdrowotna (health contribution) in the DRA: by 20 May 2027. Details are in the article składka zdrowotna in 2026.
- Spółka: the sprawozdanie finansowe (financial statement) and CIT-8 are prepared by the bureau that keeps the books at the end of the year. The deadlines are in the article sprawozdanie finansowe of a spółka.
The ledger and JPK without a break
There is one ledger for the year. The new bureau continues the KPiR (revenue and expense ledger) or the ewidencja przychodów (revenue register) from the first entry after the handover date; it does not open a new one from scratch. The same applies to the ewidencja środków trwałych (fixed asset register): depreciation continues under the existing plan.
From 1 January 2026, business owners on PIT and ryczałt who file JPK_VAT must keep their books in software and, after the end of the year, send them to the tax office in the JPK structure. This must be done for the first time in 2027, by the deadline for the annual return. Other JDGs switch to electronic books from 1 January 2027. So from the previous bureau you need a file with the entries from January onwards that can be loaded into software, not only a printout or a PDF.
What to collect from the previous bureau
- The ledger for the current year (KPiR or ewidencja przychodów) in electronic form and the spis z natury (stocktaking inventory) as of 1 January, if there is one.
- The ewidencja środków trwałych with the depreciation plan.
- The VAT registers and the JPK_V7 files filed, with UPO confirmations (official confirmations of receipt).
- Copies of returns for previous years, amounts of losses to carry forward, data on overpayments and debts.
- ZUS settlements: DRA and payment confirmations for this year.
- Payroll from January: listy płac (payrolls), karty wynagrodzeń (pay records), PIT-2, the amounts of advance payments withheld. Without these, the PIT-11 for the year cannot be prepared.
- Kadry (HR records), if the bureau handled them: akta osobowe (personnel files), ewidencja czasu pracy (working time records), leave.
- For a spółka: the książki rachunkowe (accounting books: dziennik, księga główna, konta pomocnicze, that is the journal, general ledger and subsidiary accounts), the zestawienie obrotów i sald (trial balance) as of the handover date, and the polityka rachunkowości (accounting policy).
Everything listed is recorded in a protokół zdawczo-odbiorczy (handover protocol) with the date and the signatures of both parties.
Example: changing bureau from 1 July 2026
A hypothetical example, not a client case. A JDG on liniowy, a VAT payer, one employee under an umowa o pracę (employment contract). The new contract starts on 1 July 2026.
- The previous bureau closes June: ZUS contributions by 20 July, the JPK_V7M for June by 27 July (25 July is a Saturday), payroll for June.
- By 8 July the bureau details and the address where documents are stored are changed in CEIDG. On the same day the new bureau receives UPL-1, PEL and the KSeF permissions; the old one’s are revoked after the June JPK has been filed.
- The boundary: the salary for June is paid on 10 July. The PIT advance withheld from it is paid by 20 August, and that is already a month of the new bureau. Such things are best stated expressly in the protocol.
- In winter and spring 2027: the new bureau files PIT-11 and PIT-4R by 1 February, PIT-36L by 30 April and the annual reconciliation of składka zdrowotna by 20 May, on the data for all twelve months.
Frequently asked questions
Do I need to wait until the end of the year to change bureau?
No. The books can be handed over on any date; it is most convenient from the first day of a month.
Do I need to notify ZUS separately of the change of bureau?
ZUS receives the data from CEIDG itself. Separately, only the PEL power of attorney is needed, if the new bureau will work with your ZUS profile.
Who will file the PIT-11 if the employee left back in spring?
You remain the płatnik, and the PIT-11 is prepared by the bureau that handles you in January of the following year, using the payroll data from the previous bureau.
The previous bureau did not file the last JPK. What now?
You are the one answerable to the tax office, so the report must be filed as soon as possible. The new bureau can do this under a power of attorney. If several months have been missed, that is already bookkeeping recovery.
We take over the books from any month, draw up the handover protocol and take care of updating CEIDG and the powers of attorney. More on the page changing your accountant. The cost of bookkeeping is shown by the calculator on this page.
Checked as of 5 October 2026. This is general information, not tax advice.
Sources: Biznes.gov.pl: zmiana danych w CEIDG, Biznes.gov.pl: aktualizacja NIP-8, Podatki.gov.pl: pełnomocnictwa, ZUS: odwołanie pełnomocnictwa.
