How to Change Your Accountant in Portugal (2026 Guide)
Changing your accountant in Portugal is a simple process that takes between 1 and 4 weeks. You must give 30 days' notice to your current accountant, gather all accounting documentation, and register the new Certified Accountant on the Portal das Finanças (tax authority portal). There are no mandatory costs, and your tax obligations continue uninterrupted.
When Does It Make Sense to Change Accountants?
The most common reasons companies switch accountants in Portugal include:
- Lack of responsiveness or poor communication
- Errors in tax filings or missed deadlines
- Pricing that is not competitive with the market
- Need for sector-specific expertise (startups, real estate, hospitality)
- Business growth requiring a partner with greater capacity
- Lack of proactive advice — your accountant only reacts, never anticipates
- Language barriers — you need an English-speaking firm
The Process in 4 Steps
Step 1 — Give 30 days' notice
The service contract with your current accountant must be terminated with 30 days' notice. Send the notice by email or registered letter to keep proof of the communication. No justification is required — terminating an accounting service contract is your legal right.
Step 2 — Request all documentation
Ask your current accountant for:
- SAF-T accounting files (all tax years)
- Tax returns submitted (VAT, IRC corporate income tax, IES annual return, Modelo 22, monthly DMR)
- Trial balances and financial statements
- Proof that all obligations are up to date (clearance certificate)
- Tax dossier where applicable
- Employment contracts and payroll files
Your accountant is legally required to deliver all documentation produced under the service contract. In case of refusal, you can file a complaint with the Order of Certified Accountants (OCC).
Step 3 — Verify obligations are up to date
Before formalising the change, confirm on the Portal das Finanças and Social Security portals that all returns have been submitted and there are no outstanding debts. Errors or delays caused by the previous accountant are the company's responsibility — not the new accountant's.
Step 4 — Register the new accountant on Portal das Finanças
The new Certified Accountant registers themselves on the Portal das Finanças through their professional area. This typically takes 1 to 3 business days. From that point on, they assume all reporting obligations.
What to Verify Before Choosing a New Accountant
- Active OCC registration — verifiable at occ.pt
- Sector experience — accounting for startups, real estate and hospitality have specific requirements
- English-speaking team — essential for foreign-owned companies and expat founders
- Pricing transparency — request a detailed proposal with what is included
- Communication — average response time, preferred channel, periodic meetings
- Digital tools — online portal for document access, electronic invoicing
Costs Involved in Changing
There are no mandatory costs to change accountants. What may apply:
- Contractual penalties — check your current contract; some include early termination fees
- Outstanding fees — payment for services already rendered up to the termination date
- Regularisation costs — if there are missing returns or errors to correct from the previous period
Switch to HVR — Free Diagnostic
HVR handles the entire transition process at no additional cost. We analyse the company's current tax position and ensure full continuity of all obligations.
- Accounting from €150/month
- Dedicated Certified Accountant (OCC)
- Bilingual team (English + Portuguese)
- Online portal 24/7
- Response within 24 hours
Frequently Asked Questions
Can I change accountants at any time of the year?
Yes. There is no time restriction for changing accountants in Portugal. However, it is more practical to do so at the start of a tax year (January) or immediately after a major filing (e.g. after the IES annual return in July). This avoids splitting responsibility for one tax year between two accountants.
What happens to tax obligations during the transition?
Tax obligations are not interrupted. The current accountant remains responsible until the termination date. The new accountant takes over from the date of registration on Portal das Finanças. There is no gap if the process is handled correctly.
Do I have to justify the change to my current accountant?
No. Terminating a service contract requires no justification. Communicating with 30 days' notice (or the period stated in your contract) is sufficient.
Can the accountant refuse to deliver the documentation?
No. The accountant is required to deliver all documentation produced under the service contract. In case of unjustified refusal, you can file a complaint with the OCC and, if necessary, pursue legal action to obtain the documents.
How long does the full process take?
Typically between 2 and 6 weeks: 30 days' notice, plus 1 week to gather documentation, plus 3 days to register the new accountant. Longer if there are irregularities to fix.
Does changing accountants imply any tax cost?
There are no tax costs associated with the change. Possible costs are outstanding fees to the previous accountant and any contractual penalties stipulated in the service contract.
Is HVR suitable for foreign-owned companies and English-speaking founders?
Yes. HVR has a bilingual team and serves foreign-owned companies, expat freelancers, and founders relocating to Portugal. Communication, contracts, and reporting can all be in English.
Found the right accountant? See HVR accounting packages — pricing and what's included →