The fear, and the reality
The most common worry is friction with the previous accountant: that they will hold on to the documents, drag their feet, take it badly.
In practice, changing contabilista certificado is a routine procedure, governed by the profession’s code of conduct. Firms handle it between themselves several times a year. You do not have to manage that conversation.
What must be handed over
| Item | Why it matters |
|---|---|
| Trial balance and ledger | Carrying forward opening balances |
| Filed returns | Checking none are missing |
| SAF-T files | Rebuilding the invoicing history |
| Supporting documents | They belong to you |
| Access to invoicing software | Business continuity |
These records are yours, not the firm’s.
What we check before starting
This is the real issue, and it is rarely raised. Before taking on a file, we look at:
- missing returns — IVA, IRS, Modelo 22, IES, Modelo 30;
- your position with the tax office — debts, payment plans in progress;
- your position with Segurança Social;
- whether the balances carried forward from the previous year hold up.
If something is outstanding, we tell you before you sign, not three months later. A file with late returns can be put right, but it is better to know what you are taking on.
When to make the move
There is no fixed date: you can switch at any time.
That said, moving at the start of a financial year simplifies the year-end and avoids splitting responsibility for a single year between two firms. If your current arrangement is not working, that is no reason to wait for January.
In practice, at EA Contabilidade
We contact the previous firm, collect the records, handle the change of registration with the tax authority and carry the balances forward. All of it is included in the monthly fee, with no onboarding charge.