When cooperation with an accounting office ends, the business owner is entitled to receive all their bookkeeping and accounting documentation. In practice, however, accounting offices sometimes withhold documents, citing various reasons – most often unpaid fees. Such conduct can have serious legal consequences for the accounting office and lead to various kinds of liability.
The issue of an accounting office not returning documents is particularly important in the context of obligations under tax law. Accounting documents are the basis for settling taxes correctly and meeting reporting obligations. Without them, the business owner may run into problems with the tax authorities, which in turn can lead to penalties and sanctions.
Once it stops providing accounting services to a business owner, the accounting office loses its legal title to keep the client's accounting documentation. Withholding documents because of unpaid fees is unauthorised conduct that can have serious legal consequences
Consequences of not handing over documents at the request of the tax authority
One of the most serious consequences of an accounting office not handing over documents are the sanctions under the Tax Ordinance Act (Ordynacja podatkowa). Under these rules, the tax authority has the right to demand that accounting documents be shown, and a refusal to hand them over may result in a procedural fine (kara porządkowa). If you are looking for a reliable partner, see our accounting firm in Warsaw.
A procedural fine can be imposed on various parties, including an accounting office that refuses to hand over documents. In 2026 the fine is up to PLN 3,800, and from 1 January 2027 up to PLN 3,900 (Article 262 § 1 of the Tax Ordinance Act; the amount is announced each year in Monitor Polski) and can be imposed for an unjustified refusal to show, or failure to present by the set deadline, documents that the law requires to be held.
A procedural fine of up to PLN 3,800 (the amount for 2026; for 2027 — PLN 3,900) can be imposed on an accounting office that, without justification, refuses to show or fails to present by the set deadline the accounting books or the documents on which the entries in those books are based. The fine must be paid within 7 days of the decision being served
The Tax Ordinance Act allows a procedural fine to be imposed on a person whom the taxpayer has instructed to keep or store tax books or the documents on which the entries in those books are based (Article 262 § 3 point 3). This means that an accounting office can be fined even if it is not directly a party to the tax proceedings.
The tax authority may consider the failure to fulfil the obligations justified and revoke the decision imposing the fine, but only on an application by the fined party filed within 7 days of the decision being served. This requires justified reasons, however, and refusing to hand over documents because of unpaid fees is not such a reason.
The amount of the procedural fine is increased every year in line with the consumer price index, and the amount for a given year is announced by the minister of finance in "Monitor Polski" (Article 262a of the Tax Ordinance Act). This means that the real financial burden of the fine may grow over time, which further increases the risk of withholding documents.
Case law on the "right of lien"
Rulings of the administrative courts indicate that an accounting office cannot rely on a kind of right of lien to retain accounting documents. In a judgment of 1 August 2019 (case no. II FSK 2746/17), the NSA (Supreme Administrative Court) clearly stated that an accounting office cannot refuse to hand over a client's accounting documentation to the tax authority on the grounds that the client owes the office money.
The court stressed that civil law institutions cannot modify obligations arising from tax law. Any financial settlements between the accounting office and the client must not stand in the way of fulfilling obligations under tax law.
The Supreme Administrative Court clearly ruled that an accounting office cannot apply a kind of right of lien to the documentation it holds until the client settles its arrears. Such conduct is unauthorised, because civil law institutions cannot modify obligations arising from tax law
Earlier in the same case, the WSA (Voivodeship Administrative Court) in Gliwice took a similar position in a judgment of 30 May 2017 (case no. I SA/Gl 1577/16); the NSA dismissed the cassation appeal against it. The court indicated that where an accounting office does not comply with a summons from the tax authority, the authority is entitled to take legally permissible steps to fulfil its obligations by imposing an appropriate procedural fine.
The court stressed that since the legislator gives the authority the power to impose a certain obligation on a given person, and the statutory conditions for imposing that obligation are met, it is up to that person to fulfil the obligation, not to refuse to do so arbitrarily.
Case law also indicates that an accounting office is obliged to cooperate with the tax authorities regardless of financial disputes with the client. Accounting documents are not the property of the accounting office; they are only entrusted to it to be kept and stored. Similarly, an office's access to invoices in KSeF stems from permissions granted by the client – we describe KSeF permissions for accounting offices.
Criminal liability for withholding documents
The question of criminal liability for an accounting office withholding documents is particularly complex and controversial in case law. Article 276 of the Criminal Code (Kodeks karny) may serve as the basis for criminal liability; it penalises destroying, damaging, rendering useless, hiding or removing a document that the offender does not have the exclusive right to dispose of.
This provision provides for a fine, restriction of liberty or imprisonment for up to 2 years. However, applying it to accounting offices requires certain conditions to be met and a strict interpretation because of its criminal nature.
Article 276 of the Criminal Code provides for a fine, restriction of liberty or imprisonment for up to 2 years for a person who destroys, damages, renders useless, hides or removes a document that they do not have the exclusive right to dispose of. Liability arises only if the accounting office actually has no right to dispose of the documentation
Liability under this provision can be borne only by people acting within the accounting office who destroyed, damaged, rendered useless, hid or removed the accounting documentation. It is also crucial that liability arises only if the accounting office actually has no right to dispose of the documentation.
Case law is not uniform on whether merely not handing over documents by an accounting office constitutes the offence under Article 276 of the Criminal Code. Some courts take the view that as long as the accounting office only refuses to hand over the documents, and does not hide, destroy or damage them, it does not commit the offence under this article.
In a judgment of 22 March 2017 (case no. IV Ka 837/16), the Regional Court in Świdnica indicated that the offence of hiding a document consists in conduct as a result of which the document ends up in a place known to the offender but unknown to the persons entitled to dispose of it. In that case, the place where the documents were stored was known to the person demanding their return, which ruled out hiding, and the court acquitted the defendant.
On the other hand, in a judgment of 15 September 2016 (case no. II K 1004/14), the District Court in Wałbrzych held that merely not handing over documents that the defendant had no right to dispose of amounts to hiding them. The court stressed that the defendant was fully aware of her obligation to return the documentation. This was the first-instance judgment in the same case – the Regional Court in Świdnica described above changed it on appeal, which shows how differently courts assess such situations.
Procedure for recovering documents through the civil courts
If an accounting office refuses to hand over documents, the business owner can go to court to recover them. The legal basis for such a claim is the Civil Code (Kodeks cywilny) (Article 222 § 1), under which the owner of documents can demand that the person who actually holds their documentation return the property to them.
The claim is not available only if the accounting office has a right to hold the documents that is effective against the owner. In practice, this means that once the contract for keeping the accounting books has ended, the office no longer has a legal title to retain the documents.
The owner of documents can demand that the accounting office hand over the documentation under the Civil Code. The accounting office must show that it has a right to hold the documents that is effective against the owner, which after the contract has ended is practically impossible
The procedure for recovering documents starts with filing a statement of claim with the competent court. The statement of claim must meet certain formal and substantive requirements in order to be accepted for examination by the court.
It is also important to state the value of the subject of the dispute, which may affect the subject-matter jurisdiction of the court, the amount of the court fee and the availability of appeals. This value should be stated in zloty, rounded up to the full zloty.
Court proceedings can be time-consuming and costly, so it is worth trying to settle the dispute amicably first. You can send the accounting office a formal demand to hand over the documents, setting a deadline and pointing out the legal consequences of not doing so.
Formal requirements for a claim for the return of documents
A statement of claim for the return of documents must contain a number of mandatory elements; if any of them is missing, you will be called on to remedy the defects within one week, and if the deadline passes without effect, the statement of claim will be returned (Article 130 of the Code of Civil Procedure). Drafting the claim correctly is key to pursuing it successfully.
The basic elements of the statement of claim include the name of the court to which it is addressed, the details of the parties and the designation of the type of document. The statement of claim must also contain the substance of the request, i.e. a precise statement of what the business owner is asking the court for.
It is particularly important to state the facts on which the business owner bases the claim and the evidence proving each of these facts. The business owner should show that the accounting office holds their documents without a legal title to do so.
- Prepare complete documentation confirming the cooperation with the accounting office
- Draw up a written demand to hand over the documents, setting a deadline
- Gather evidence confirming that the accounting office holds the documents
- Determine the value of the subject of the dispute for the court fee
- Draw up a statement of claim containing all the required formal elements
- File the statement of claim with the court that has territorial and subject-matter jurisdiction
- Pay the court fee or apply for exemption from costs
- Take part in the court proceedings and present evidence
| Element of the claim | Requirements | Consequences if missing | Practical notes |
|---|---|---|---|
| Name of the court | Full name and address | Call to remedy, then return of the claim | Check territorial jurisdiction |
| Details of the parties | First name, surname, address | Call to remedy | Include PESEL/NIP |
| Substance of the request | Precise demand | Call to remedy, then return of the claim | Specify the documents concerned |
| Evidence | Indicated for each fact | Losing the case | Gather before filing the claim |
A statement of claim for the return of documents must contain a precise statement of the demand, the facts on which the claim is based and the evidence proving those facts. The business owner must show that the accounting office holds the documents without a legal title to retain them
Information requirements in the statement of claim
The statement of claim must also contain a number of additional details required by the rules of civil procedure. These include the place of residence or registered office of the parties and, for business owners entered in the CEIDG (Central Register and Information on Economic Activity), the correspondence address entered in the CEIDG.
You must also provide the PESEL (national ID number) or NIP (tax identification number) of a claimant who is a natural person, if they are obliged to have one. For entities other than natural persons, you must provide the number in the KRS (National Court Register) or, if there is none, the number in another relevant register, or the NIP.
If the statement of claim is filed by an attorney, a power of attorney or a certified copy of it must be attached. When using the court's online system, a certified copy of the power of attorney can be submitted through that system.
- State the place of residence or registered office of all parties to the proceedings
- Give correspondence addresses consistent with the entries in the relevant registers
- Provide the PESEL or NIP for natural persons, in line with the obligation to have one
- State the KRS number or the number in another relevant register for business entities
- Attach a power of attorney if represented by an attorney
- State the value of the subject of the dispute if it affects jurisdiction or court fees
Practical aspects of recovering documents
Recovering documents from an accounting office can be a complicated process that requires proper preparation. The key is to gather documentation confirming the cooperation with the accounting office and the fact that it holds documents belonging to the business owner.
Before filing a claim, it is worth trying to settle the dispute amicably by sending the accounting office a formal demand to hand over the documents. The demand should specify the documents requested, set a reasonable deadline for handing them over and point out the legal consequences of not doing so.
If an amicable settlement is not possible, prepare for court proceedings. This requires gathering the relevant evidence, drafting the statement of claim and paying the court fee.
Before filing a claim, it is worth sending the accounting office a formal demand to hand over the documents, setting a deadline and pointing out the legal consequences. Such a demand may lead to an amicable settlement and avoid the costs of court proceedings
Court proceedings may take several months, depending on the court's workload and the complexity of the case. During the proceedings, the court will examine whether the business owner is entitled to the documents requested and whether the accounting office has a legal title to retain them.
It is also important to prepare for possible objections from the accounting office, which may cite unpaid fees or other circumstances. As case law shows, such objections do not justify withholding documents.
A business owner running a trading business ended cooperation with an accounting office because of unsatisfactory service. The accounting office refused to hand over the accounting documents, citing unpaid fees of PLN 3,000. The business owner took the matter to court, which ordered the accounting office to hand over the documents, finding that financial disputes cannot be grounds for retaining them. The court stressed that accounting documents are not the property of the accounting office and must be handed over regardless of financial settlements.
Legal remedies available to the business owner
A business owner whose accounting office refuses to hand over documents has various legal remedies available. The choice of remedy depends on the specific circumstances of the case and how urgently the documents are needed. Protecting documents is also a matter of technical safeguards – we write about cybersecurity in an accounting office.
The quickest solution may be to notify the tax authority that the accounting office has refused to hand over documents. The tax authority can summon the office to show the documents and, if it refuses, impose a procedural fine.
Alternatively, the business owner can go to the civil courts by filing a claim for the return of the documents. This route can, however, be time-consuming and costly, especially if the accounting office appeals against unfavourable rulings.
In extreme cases, where the conduct of the accounting office constitutes an offence, the business owner can notify the public prosecutor's office of the suspected offence. This applies where the accounting office destroys, damages or hides documents.
- Notify the tax authority that the office has refused to hand over documents
- Send the accounting office a formal demand with a deadline
- File a civil claim for the return of documents with the competent court
- Notify the public prosecutor's office if an offence is suspected
- Use mediation or other forms of amicable dispute resolution
- Report the matter to a professional organisation the office belongs to voluntarily (there is no mandatory professional self-governing body for accounting offices in Poland – Article 76a of the Accounting Act)
