Can a Polish accounting office suspend the provision of accounting services?

A Polish accounting office can suspend the provision of accounting services. The basis for such a suspension can be contractual (an appropriate provision in the agreement for the provision of accounting services) or statutory (Polish Civil Code). In the first case, the agreement for the provision of accounting services may specify under which circumstances such a suspension can occur. The most common reason is the lack of payment for the provided accounting or payroll services by the Polish accounting office. Even if the agreement does not include such a provision, the accounting office can rely on a statutory legal basis.

According to Article 490 § 1 of the Polish Civil Code: “If one party is obliged to perform a reciprocal service earlier, and the performance by the other party is doubtful due to its financial condition, the party obliged to perform earlier may withhold its performance until the other party offers reciprocal performance or provides security.”

Therefore, if the client of a Polish accounting office is in arrears with payments (even a single payment) and is in a financial situation where the payment is doubtful (e.g., not paying obligations), the accounting office can suspend its services to the client based on this legal ground, unless it knew about the client’s poor financial condition and the real possibility of non-payment at the time of signing the agreement (Article 490 § 2 of the Polish Civil Code – § 2. The above rights do not apply to the party that knew about the poor financial condition of the other party at the time of concluding the contract).

Can a Polish accounting office terminate the agreement for the provision of accounting services with immediate effect?

A Polish accounting office can terminate the agreement for the provision of accounting services with immediate effect (terminate the agreement for the provision of accounting services with immediate effect) if there is a provision in the agreement that allows it to do so. Polish accounting offices often include such a provision in cases of payment arrears for the provided accounting and/or payroll services.

Can a Polish accounting office demand contractual penalties for late payment of its fees for the provision of accounting and/or payroll services?

A Polish accounting office cannot demand the payment of contractual penalties for late payment of its fees for the provision of accounting and/or payroll services, even if such penalties are included in the agreement with the accounting office. Such a provision in the agreement for the provision of accounting and/or payroll services is invalid. However, the Polish accounting office can demand statutory interest for the delay in payment or increased interest if provided for in the agreement.

Can sales be conducted in Poland from an accounting perspective if the cash register is broken?

Sales should be suspended if the Polish cash register is broken and cannot be replaced by another one (for example, due to the lack of such a replacement).

If you are looking for services we offer, contact us:

Accounting office in Warsaw

PHONE: +48 22 292 47 21
EMAIL: biuro.warszawa@prwt.pl

Accounting office in Krakow

PHONE: +48 12 345 21 06
EMAIL: biuro.krakow@prwt.pl