Switching accountants in Portugal: how the handover works
You choose the new accountant and give notice; the two accountants arrange the handover between them. The cleanest date to switch is 1 January.
Changing accountant for 2027?
Book a meetingChanging accountant in Portugal is a routine, regulated step. You agree terms with the new accountant and give notice to the current one. The new contabilista certificado (certified accountant) writes to the outgoing one before accepting, submits the appointment to the Autoridade Tributária (AT, the tax authority) on the Portal das Finanças, its online portal, for your company to confirm, and receives your records.
When to switch
You can change accountant during the year, but most businesses do it from 1 January. An engagement with a certified accountant normally runs for at least a full financial year, unless both sides agree otherwise, and a year kept, closed and filed by one accountant is simpler for everyone.
A note on timing
Up to the end of August, you can switch at any point: with the usual two months' notice, the handover is done well before the year closes. From September, it is better to wait and switch on 1 January: notice would run into the last quarter, and a 1 January switch leaves the whole year with one accountant. Even so, if you need to, you can also switch later in the year, although it is less straightforward.
A switch on 1 January still leaves the previous year to finish, and it stays with the accountant who kept it. Each year's returns are the responsibility of the accountant in charge of that year: switch on 1 January, and every return for the previous year, the Modelo 22 (the annual IRC, or corporate income tax, return) by 31 May and the IES (the annual accounts and statistical return) by 15 July included, is filed by the outgoing accountant.
A switch in the middle of the year works too. Everything recorded since 1 January then moves into the new accountant's records, and the new accountant closes a year they did not keep from the start.
The two accountants also need time between them: the outgoing accountant has up to 15 days to answer the new one's letter. Notice takes longer. For a switch on 1 January, start in October: your current accountant normally needs at least 60 days' notice. If it is already later than that, ask whether they will accept shorter notice, or switch from a later month: a switch during the year works too.
The dates around a 1 January switch
The first deadlines of the new year are for December and the last quarter of the old one, so they stay with the outgoing accountant too.
| Date (2027) | What is due | For |
|---|---|---|
| 5 January | December's invoices reported to the AT (the SAF-T file) | Companies and freelancers who invoice |
| 10 January | December's payroll declaration to Segurança Social (social security) | Companies with a payroll |
| 31 January | Quarterly Segurança Social declaration | Freelancers |
| 20 February | IVA (VAT) return for December or the fourth quarter, paid by 25 February | IVA-registered businesses |
| 31 May | Modelo 22 for 2026 | Companies |
| 15 July | IES for 2026 | Companies |
What you need to do
Your part is short. In order:
- Agree to move to the new accountant, with what they will do, the fee and the start date in writing.
- Tell your current accountant by email that you are leaving and from which date (1 January, for example), giving the notice your engagement sets. Check the engagement first for the notice period and anything else it requires.
- Send your new accountant that date, with your current accountant's email and phone number.
- Settle anything already owed. The new accountant has to check that no fees due to the outgoing accountant are outstanding, and cannot accept the appointment while they are.
- Confirm the appointment. The new accountant submits the nomination on the Portal das Finanças; your company then confirms it there. Until you confirm, the change has not happened.
- Update access once the old year is filed. Your Portal das Finanças and Segurança Social Direta (the social security portal) passwords belong to your company, not to your accountant. Once your previous accountant has filed the last returns for their year, change any password they used. At Segurança Social Direta, delete the sub-account your previous accountant used and create one for the new accountant.
- Check your invoicing. If you issue invoices through software your accountant provides, arrange your own or your new accountant's before the switch date, so every month's invoices still reach the AT on time.
You do not need your current accountant's agreement to change.
What the two accountants do
Most of the handover happens between the two accountants, under the rules of the Ordem dos Contabilistas Certificados (OCC, the professional body for certified accountants).
The new accountant writes to the outgoing one before accepting, to tell them of the change and to confirm that no fees are outstanding. They submit the appointment to the AT, take over the accounting records and check the opening balances against the last approved accounts before recording anything new.
The outgoing accountant answers within 15 days and returns your books and documents, normally within 60 days, against a signed list of what was returned. They tell the OCC that they stop keeping your accounts from the switch date, so the new accountant can take over. They close and file the year they kept the books for.
At Conta Plena we write to your current accountant, submit the appointment on the Portal das Finanças, collect your records and SAF-T file, and check the opening balances before we record anything. Your part is to confirm the appointment.
What the handover includes
A complete handover lets the new accountant continue without asking you for anything twice. It normally includes:
| Document | Why the new accountant needs it |
|---|---|
| The last approved accounts and IES | The starting point: closing balances become opening balances |
| The accounting file (SAF-T) for the year | Everything recorded so far, imported rather than retyped |
| The last Modelo 22 | Tax losses to carry forward, and the pagamentos por conta (IRC paid in advance) for the coming year |
| The fixed asset register | Depreciation continues from where it stopped |
| IVA returns and proof of payment | Credits to carry forward, and the return calendar |
| Payroll records and Segurança Social declarations | Salaries, the gerente's (manager's) included, continue without a gap |
| Notices from the AT or Segurança Social still open | Nothing with a deadline is missed in the switch |
Your company's books and documents belong to it and are returned to it. Keep the signed list.
If you are a freelancer
For a freelancer (trabalhador independente) under the regime simplificado (the simplified regime for self-employment income, up to €200,000 a year), the switch is simpler. There are no organised accounts and no certified accountant registered with the AT.
What moves is access and history: who files your IVA returns and quarterly Segurança Social declarations, and who prepares your IRS (personal income tax) return. Give your new accountant your last IRS return, your IVA returns for the year, and access to your recibos verdes (the electronic receipts issued on the Portal das Finanças). Then change any password your previous accountant used.
If you are also thinking of moving from freelancing to a company, see Freelancer or single-member company in Portugal?
FAQ
What do I need to do to change accountant?
Tell your current accountant by email, with the notice your engagement sets, and send your new accountant the date and your current accountant's contacts. The new accountant does most of the rest; your company confirms the appointment on the Portal das Finanças.
Can I change accountant in the middle of the year?
Yes. The year's records then move to the new accountant, who closes a year they did not keep from the start, so 1 January is cleaner.
Who files my company's 2026 Modelo 22 and IES if I switch on 1 January?
The outgoing accountant, who was responsible for 2026.
What if my previous accountant does not reply or return my documents?
The outgoing accountant has 15 days to reply and normally returns your documents within 60 days. If that does not happen, the new accountant informs the OCC, which can step in.
Does my new accountant need my Portal das Finanças password?
Normally not. Once your company confirms the appointment, they file with their own credentials.
Changing accountant for 2027?
Tell us about your company or activity and when you would like to start, and we will explain how the handover would work in your case. See our services for single-member companies, limited and public companies and freelancers and sole traders.
This guide is general information based on the rules in force in October 2026. It is not advice for your situation.