A verbal contract is also valid
According to the current interpretation of civil law, the absence of a written contract does not preclude the possibility of pursuing claims. A verbal agreement for the provision of accounting services is binding provided the collaboration was ongoing and its existence is evidenced, among other things, by periodic invoices issued to the client. This method of settlement constitutes evidence that the parties have entered into an implied agreement of collaboration.
However, it's important to remember that the lack of a written document can make it difficult to clearly define the scope of the accountant's responsibilities and the client's expectations. In the event of a dispute, these elements—the exact nature of the accountant's responsibilities—become crucial.
Accountant's contractual liability
An accountant who provides services under a contract (written or oral) is obligated to act with due professional diligence. They must maintain accounting records in accordance with applicable regulations, retain client documents, and make them available upon request. If the accountant's negligence leads to damages—for example, penalties imposed by the tax office—the client may seek compensation from the accountant.
The basis here is Article 471 of the Civil Code, which states explicitly: "The debtor is obliged to redress any damage resulting from non-performance or improper performance of an obligation, unless he or she is not at fault." This means that the accountant is liable for her or his errors or negligence, provided that she or he is at fault.
The client also has the right to request the return of accounting documents. The owner of the documents – i.e., the entrepreneur – may demand their immediate return and an end to further infringement. A request for the return of documents by an accountant (e.g., a former employee, an external accounting firm, or someone collaborating under a civil law contract) can be based on several legal grounds, depending on the nature of the relationship between the parties.
Complaint to a professional organization
If the accountant is a member of the Polish Accountants' Association, the client can also file a complaint against her. The Association may impose various disciplinary sanctions, ranging from a warning, to suspension of membership, to revocation of professional certification.
Therefore, the lack of a written contract with an accountant does not preclude the possibility of pursuing claims for errors in settlements or other negligence. It is crucial to demonstrate the existence of a service relationship and the obligations arising from this collaboration. Statutory provisions also protect clients even if the contract was verbal, provided there is evidence of its implementation. In the event of damages – whether in the form of fiscal penalties or other financial losses – it is possible to pursue a claim for compensation, and in more serious cases, criminal liability can also be pursued against the accountant.
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Summary: What's worth remembering?
- Compensation from an accountant is possible even without a written contract.
- Email orders, invoices and communication are key.
- If your accountant has made a mistake, it's worth pursuing your rights. Properly preparing your documents increases your chances of winning.
This article is for informational purposes only and does not constitute legal advice.
Legal status as of May 20, 2025
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