Switching bookkeepers: how it works (and what to expect)
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
Switching bookkeepers usually takes a few weeks: check your notice period, cancel in writing and the new firm collects your records, because those records are and remain yours.
- Notice periods are usually one to three months; many modern firms allow monthly cancellation.
- The turn of the year is cleanest, but a quarterly switch works too, as long as it is clear who files which VAT period.
- Request the ledger, journal entries, open items, the latest annual accounts and the filed returns; they belong to your records.
- The 7-year retention obligation stays with you, even if your old bookkeeper held the documents for years.
Many entrepreneurs stay with a bookkeeper they are not actually happy with for years. Too slow, too expensive, hard to reach or simply no click. The reason for staying is almost always the same: switching seems like a hassle. In reality a switch is properly arranged within a few weeks, and most of the work is not yours. Here is how.
When does switching make sense?
Signals we often see: you have to chase for a reply, your returns are filed at the last minute, you get invoiced for every phone call, or you have no idea where you stand financially. A price that no longer matches what you get is also a legitimate reason. A bookkeeper is a service provider; it is normal to switch when the service disappoints.
What is not a good reason to stay: the feeling of being stuck. Your records belong to you, not to your bookkeeper. You are always entitled to your own data, even during a dispute over a final invoice.
The best moment to switch
The most natural moment is the turn of the year: your current bookkeeper closes the old financial year, the new one starts the new year. But you do not have to wait. Switching per quarter also works well, because the VAT return forms a logical handover point. Even mid-quarter is possible, as long as it is clear who files which return.
Mind your notice period. Check your agreement for the notice period and any annual contracts. Many modern firms allow monthly cancellation, traditional firms sometimes apply longer periods.
What do you need for the handover?
Less than you think. The basics: your records to date (an export from the accounting software or the folders of invoices and receipts), your latest VAT returns, your latest income tax return and, if applicable, your depreciation schedule and outstanding items. If your old bookkeeper used common accounting software, the handover is often a matter of granting access or making an export.
Your new bookkeeper usually requests these documents directly from your old firm, with your permission. Bookkeepers are used to this between themselves; you rarely need to sit in the middle.
How the switch works in practice
Step one: meet the new firm and agree on price and package; online or around the corner makes no difference to the handover. Step two: cancel with your current bookkeeper, politely and businesslike. Step three: the new firm collects your records, migrates everything and checks that the opening balances are correct. Step four: the next return is filed by your new bookkeeper. In total this usually costs you just a few hours of your own time.
A good new firm also looks critically at the past during the handover: were deductions missed, is the depreciation correct, was the small businesses scheme applied properly? That way the switch sometimes pays off immediately.
The switching moment and the checklist
The natural switching moment is the turn of the year: the old bookkeeper closes the year, the new one starts fresh. But waiting is not required. A quarterly switch works too, as long as it is clear who handles which VAT period.
- Check your current contract for the notice period, usually one to three months.
- Choose the new bookkeeper and agree who handles the current VAT return and the annual close.
- Give written notice and request a proper handover of your file.
- Request your records: general ledger, journal entries, open items, the latest annual accounts and the filed returns. They are yours.
- Have the new bookkeeper take over the authorisations with the tax authorities (assessment copies and the extension scheme).
- After the first return, check that everything reconciles with your old bookkeeper's figures.
The switch in steps and timings
A switch usually takes a few weeks and costs you little time. This is the order, with what is expected from you.
| Step | Who does it | What to watch |
|---|---|---|
| Check the notice period | You, in your agreement | Often a month; sometimes a full financial year |
| Give notice in writing | You, or your new firm on your behalf | By email with confirmation, not by phone |
| Request your records | Your new bookkeeper | Your records are yours and may not be withheld |
| Transfer authorisations | You, via the tax portal | Do this before the next filing deadline |
| Best moment | You | A year-end is calmest, but mid-year works fine |
Frequently asked questions
When is the best moment to switch bookkeepers?
The turn of the year is cleanest: the old one closes the year, the new one starts fresh. Quarterly works too, as long as it is fixed who files the current VAT return.
Must I stay with my bookkeeper until the year ends?
No. Only the notice period in your contract matters. A mid-year switch takes a little more coordination, but is very common.
Who owns my records?
You. Your bookkeeper must hand over the ledger, annual accounts and returns, even during a fee dispute. Their own working file with internal notes they may keep.
What does switching cost?
Usually little to nothing. Many firms, including us, handle the transfer free of charge. Expect costs only if the old records first need repairing.
My old bookkeeper ignores the handover. Now what?
Send a written request with a reasonable deadline, say two weeks. That usually suffices. Meanwhile your new bookkeeper can often start with your bank link and the documents you hold yourself.
Sources
- Record retention: 7 or 10 yearsBelastingdienst · belastingdienst.nl
- What belongs in your records?Belastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
