How do you change accountants in Belgium?
A Belgian business may change accountants at any time. In practice, the handover must be organised to maintain continuity across accounting and tax obligations: the new professional receives the file's records and data, while current VAT and tax deadlines are explicitly assigned before the transfer.
- Published
- Last reviewed
- Applies to
- Belgian law in force on the review date
Definition — ITAA-certified accountant
In Belgium, the titles of certified accountant and certified tax adviser are protected and recorded in the public register of the ITAA (Institute for Tax Advisors and Accountants). An accredited firm has a verifiable ITAA number — for JMS Tax Audit SRL: 10.497.521.
When can I change?
No tax rule requires you to wait until the end of the financial year. The timing is governed by your engagement letter: its duration, termination terms and any notice period. The simplest approach is to change after a filing deadline has been completed, avoiding the need to split a VAT period.
Which documents are required?
The handover is prepared using a limited but precise set of documents:
- company identification details, including the CBE record, articles and composition of its governing bodies
- latest annual accounts filed with the Central Balance Sheet Office
- VAT returns and listings for the current and previous financial years
- trial balances and accounting journals, or read-only access to the accounting software
- bank statements and unposted purchase and sales documents
- a list of upcoming deadlines, including VAT, withholding tax, advance payments and filings
Who contacts the previous accountant?
With your written agreement, the new firm sends the transfer request to the previous professional. The ITAA's professional rules govern relations between professionals when an engagement changes hands and provide for the return of documents belonging to the client. Records held on your behalf must be returned; a firm may, however, make certain additional services conditional on payment of outstanding fees.
What happens to VAT and tax deadlines?
They are mapped before the handover and then assigned in writing: who files the next periodic return, who handles the annual listing and who files the annual accounts for the closed financial year. Access mandates for government applications (MyMinfin / Intervat) are adjusted accordingly, with the former mandate ending after its last assigned deadline.
How JMS organises the handover
Four steps: an initial conversation with no commitment, a review of the file and deadlines, the transfer request between professionals, and written confirmation of every deadline taken over. The timetable and file contact are communicated before the engagement begins.
Common errors and exceptions
- Changing mid-quarter without appointing who will file the VAT return for the current period.
- Forgetting the annual accounts filing for an already closed financial year that remained with the previous adviser.
- Losing access to data held in the former firm's software: request a readable export of trial balances, journals and account history.
- Ending electronic mandates too soon and blocking a filing that is already under way.
Next step
The complete handover process, the documents to gather and frequently asked questions are available on our dedicated page.