Can a Polish accounting office refuse to release a database?

A Polish accounting office can refuse to release a database if it is the owner and if the contract with the client does not obligate it to do so. The accounting office operating in Poland is required to release the accounting records, e.g., in the form of a printout from the database that allows for the continuation of keeping the accounting books, but it does not have to release the database itself (or its copy). If the database belongs to the client or the service contract includes a clause obligating the accounting office to release the database or its copy, then the Polish accounting office is required to release such a database (or copy).

What is the liability of a Polish accounting office?

A Polish accounting office is liable for damages for its actions or omissions in the scope of the services it provides if such actions or omissions have caused harm to its client. This does not apply if the damage was caused by the client’s own behavior (failure to provide accounting documents, delay in their delivery, failure to provide information essential from an accounting perspective, providing false information, etc.). Additionally, individuals managing a Polish accounting office can be criminally liable, particularly as regulated in Chapter 9 of the Polish Accounting Act (e.g., for keeping accounting books contrary to Polish regulations or entering unreliable data in them – punishable by a fine or imprisonment for up to two years, or both, conducting accounting services without holding the necessary civil liability insurance – punishable by a fine or restriction of liberty).

What are the consequences of not having civil liability insurance (OC) for a Polish accounting office?

The lack of a valid OC policy (civil liability insurance) for a Polish accounting office while providing accounting services is punishable by criminal liability – a fine or restriction of liberty. It is also worth mentioning that in the event of damage caused by such an accounting office (lacking a valid OC policy), no insurance company will pay any compensation (due to the lack of an OC policy), and compensation claims in such cases must be covered directly by the accounting office.

Suing a Polish accounting office

Suing a Polish accounting office is possible if the office has caused damage related to the accounting or often also payroll services it provides. A lawsuit in such a case does not differ from any other lawsuit filed for compensation liability against any other entity. Depending on the amount of damage, the lawsuit can be directed to a Polish District Court or Regional Court. If the lawsuit is filed by a business entity, it should follow the provisions of the Polish Code of Civil Procedure concerning proceedings in economic matters to the appropriate economic division of the Polish District or Regional Court.

When suing a Polish accounting office, it is essential to prove not only the amount of the claim but also the fact that there must be a so-called direct causal link between the damage and the action or omission of the accounting office. In other words, if it weren’t for that action or omission, the damage would not have occurred or would have been smaller. The amount of the claim against the accounting office must be substantiated in such a case.

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

Bookkeeping office in Warsaw

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

Bookkeeping office in Krakow

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