Before transferring files, agree who will submit the next return. The incoming accountant can suggest a date after reviewing the records. This also applies to the self-employed (OSVČ). A return sitting in a folder may still be waiting to be filed.
When a change may help
If you keep receiving tax figures without a breakdown, ask how they were calculated. Verbal reassurance is no substitute for submission confirmations. Repeated silence needs a conversation.
If you file monthly Czech value added tax (DPH) returns, you could write:
“Please send the July and August VAT returns with their submission confirmations. When can I expect them? I also still need the explanation of August’s tax calculation.”
Keep the reply and agreed response time. If the arrangement repeatedly fails, show the next accountant the correspondence and supporting records.
Hiring employees or selling abroad can take you beyond your current contract. Check whether the accountant can handle that work. Compare the services, costs and languages available for explanations.
Records the next accountant will need
Agree the records and export format with the next accountant before the old software access ends. PDFs alone may lack the transaction data needed for import.
An archive request could say:
“Please transfer the January–September records on the attached list, including submission confirmations. Please identify missing items and where the paper originals are held.”
Collect the invoices, statements and contracts held by the outgoing accountant. The inventory should list paper originals and electronic files separately, with the periods covered.
If your business uses double-entry accounting (účetnictví), the handover needs the journal, general ledger and trial balance. Add receivable and payable schedules and asset records at the handover date. Ask which entries make up each opening balance.
Suppose unpaid invoices differ from the receivables ledger balance. The accountant will need to trace the difference.
For an OSVČ, the handover covers annual overviews for social insurance (ČSSZ) and your health insurer, where required. In Czech, these are known as přehled pro ČSSZ and přehled pro zdravotní pojišťovnu.
Keep submitted returns with submission confirmations. A registered VAT payer, or plátce DPH, should hand over the relevant VAT control statements (kontrolní hlášení). The records should also include relevant recapitulative statements (souhrnné hlášení) and supporting records.
The next accountant also needs unresolved correspondence with the tax office (finanční úřad). Note the next action and deadline from each letter.
Put the transfer in writing
The company remains responsible for its accounts when it appoints an accountant. The owner should therefore check who will finish each period and submit the next return.
Check the notice period and how your records will be returned. Agree final fees, including exports, and record the plan:
| Step | What to record |
|---|---|
| Divide periods | The outgoing accountant’s last period and the incoming accountant’s first |
| Inventory records | Files, originals, covered periods and missing items |
| Transfer data | Import format and explanations of opening balances |
| Confirm receipt | Whether data can be imported and what is missing |
| Assign unfinished work | Who handles annual work, upcoming filings and corrections |
| Arrange access | Who checks messages and which authorisations are needed |
For monthly VAT returns, a note to both accountants could say:
“The outgoing accountant completes September and prepares and submits that period’s VAT return, sending confirmation to the owner. The incoming accountant takes over from October. Please could you both confirm this arrangement?”
If the programs differ, ask for a trial import before the old access ends. Check that the export includes documents attached to the accounting entries. Keep the files and signed inventory.
For your official electronic mailbox (datová schránka), arrange separate access. Keep your personal password private. Before ending outgoing access, save messages with attachments, mailbox arrival dates and legal delivery records. Assign someone to read new messages.
Mailbox access and a power of attorney for tax representation need separate checks. Removing access does not itself end that authorisation. Check who will receive tax-office letters within the scope of the representative’s authority.
What affects time and cost?
If statements are missing, agree who will obtain them and by when. If earlier months are unfinished, agree who will bring the records up to date.
Ask for separate quotes for the handover, ongoing accounting and reviewing earlier periods. The prices offer a starting point. Check whether trial imports and corrections cost extra.
Questions before the switch
Can I change accountants during the year?
Yes, you needn’t wait until January. Choose the date around your contract and unfinished work. Agree who will submit the next return before transferring the records.
Does the handover include reviewing earlier years?
A historical review is not automatically included. Ask which balances will be checked on receipt and specify any earlier transactions you want reviewed. Record the period, price and written findings you expect.
What if the outgoing accountant withholds the records?
If records are withheld, keep your request and share your own copies with the incoming accountant. For a contractual dispute, take the contract and correspondence to a lawyer.
To discuss a handover with Bilanta, write through the contact page. Mention your preferred changeover month and the next task needing attention.
