When an accountant is not needed
On the lump-sum regime an accountant is usually not required: you pay the taxes yourself under the tax office's decision, and the accounting book and annual eco-tax can also be handled on your own. But there are tasks where an accountant is useful on a one-off basis — opening the business, choosing the activity code, checking a client contract, switching between tax regimes, closing the business. That format of occasional consultations works well on the lump sum and is cheaper than monthly support.
Whom to look for
The main advice: look not for the cheapest but for someone who already handles similar clients. If you work in IT or provide services for export, look for an accountant with the same kind of clients; if you have a limited liability company or a business with mandatory reporting and VAT, you need someone who runs exactly such companies rather than 'a bit of everything'. A good accountant states up front what the monthly price includes, which deadlines they control, which decisions remain yours and when a separate tax adviser is worth bringing in. If a simple question about the scope of responsibility gets a vague answer, that is a signal.
How to search reliably
Two filters work better than advertising. First, a recommendation from an entrepreneur with a similar business who has worked with that accountant for at least a year without problems. Second, a check in the register of accounting service providers kept by the business registration agency: it shows whether the firm or sole trader is registered as a provider of such services. This is worth doing without fail, because 'turnkey' services are often delivered by people without the necessary qualification, which ends in problems.
What it costs
Prices are market-driven and depend on the regime and volume of work: baseline — from one hundred and twenty euros a month. The lump sum is more often covered by occasional consultations or a token monthly fee. For a sole trader keeping accounting books and for a limited liability company it is more expensive: salaries, expenses, reporting and value added tax are added. Before the contract, be sure to clarify what exactly the monthly price includes and what is billed separately — otherwise surprises in the invoice will be monthly.
No need to hand over your signature
A common question: must the business owner give the accountant their electronic signature? No. Access to state portals can be granted by taxpayer number — for foreigners that is the residence number — without handing over either the electronic signature or the identity confirmation service. If the accountant claims a paid signature is mandatory, ask them to explain why, in your case, granting access by number is not suitable. Usually there is nothing to explain.
Who bears responsibility for mistakes
An important point many discover only after a problem: before the tax office, the business owner is liable. If the accountant failed to file a report or make a payment on time, the fines and interest will be issued to you, not to them. So the contract should fix the accountant's scope of responsibility — exactly what they must do, by when, and what happens if they are late — and you should ask whether their professional liability is insured. A good professional answers that question calmly and concretely.
If you decide to change
You can change accountant at any time. The procedure: collect the accounting book and documents, revoke the access you granted in the tax account and in the electronic invoicing system. Handover is best done at a month or quarter boundary so reporting does not hang between two professionals. And bear in mind that an accountant and a tax adviser are different roles: the first keeps the records and payments, the second deals with tax planning and complex questions.
What to do step by step
Establish whether an accountant is needed permanently or occasional consultations suffice. Determine which type of business they must be familiar with. Find two or three candidates through recommendations and check them in the providers' register. Ask what the price includes and how the work is organised. Agree how access to the portals will be granted — by number, without the signature. Fix responsibility and deadlines in the contract. And keep documents and access under your own control: even with an accountant, responsibility for the business remains yours.
Data checked on 11 October 2026: the working arrangement, prices and liability follow current practice and community experience; market prices depend on the region and volume of work.