Steps and timeline
- 11 week
Check open filings
VAT returns, corporate tax return, provisional tax, PAYE and the annual return: what is filed and what is due next.
- 21–2 weeks
Handover
Ledgers, bank statements, filed returns and working papers move from the old accountant to the new one.
- 3at handover
Update portal access
The new accountant gets authorised access to the company's tax and VAT records; the old access is removed.
- 4ongoing
Take over deadlines
A new calendar of tax, VAT and Registrar deadlines.
Documents
From the old accountant
From you
The exact list depends on your situation; we confirm it before filing.
Who does what
What you do
- Share your situation and goals
- Collect documents from home
- Agree the scope of work in writing
What we do
- Check the requirements for your case
- Prepare the documents and file the application
- Follow up until the decision
Your coordinator
- Plans the work and next steps
- Keeps one timeline for everything
- Reminds you of renewals and deadlines
Common mistakes
- Switching a few days before a deadline without checking what is already filed
- Leaving the old accountant's portal access active
- Taking only the filed accounts, without the ledger and working papers
- Losing records needed for a tax audit: keep them for at least six years
What affects the cost
The price depends on your situation. We explain the scope and expected costs before work begins.
Questions
Do I need permission from the old accountant?
The directors, not the accountant, are responsible for the company's books, so you can move them; a clean, planned handover saves time.
How long must the company keep its books?
At least six years from the filing deadline of the return they support, or from the filing date if later; longer if a tax audit starts in the last year (Assessment and Collection of Taxes Law, section 30). The records stay with the company when you change accountant.
What does a missed deadline cost?
A late tax return carries a fixed charge of €250 for a company, or €500 when its turnover or assets are above €1m (Assessment and Collection of Taxes Law, section 50A). A late VAT return costs €100 (VAT Law, section 45). Tax paid late carries interest as well.
Sources
- Registrar of Companies: directors and secretary, checked 24 October 2026
- Assessment and Collection of Taxes Law 4/1978, sections 30 (records) and 50A (late filing charges), checked 28 October 2026
- VAT Law 95(I)/2000, section 45: late VAT return charge, checked 28 October 2026
Figures checked 28 October 2026. Rules change: we confirm them for your case before you act.

