Published on 30 September 2026, this EY Poland insight addresses the critical operational risk when a chief accountant resigns or is absent long-term. Under Polish accounting law, the chief accountant bears personal responsibility for financial statements and tax compliance. The article outlines three primary continuity strategies: internal replacement, temporary delegation, and external co-sourcing or outsourcing. It references the Accounting Act (Ustawa rachunkowa) and tax ordinance provisions that require uninterrupted bookkeeping and timely tax filings.
Key Takeaways
- Legal Obligations and Liability: The entity’s management board remains ultimately liable for tax compliance regardless of personnel changes. Failure to maintain proper books can trigger fiscal penalties under Article 61 of the Tax Ordinance and potential criminal liability under the Fiscal Penal Code.
- Outsourcing as Risk Mitigation: EY highlights its “Pogotowie Księgowe” (Accounting Emergency) service, which provides immediate access to qualified accountants and tax advisors, ensuring seamless continuation of KSeF e-invoicing, JPK submissions, and payroll tax obligations without recruitment delays.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement