Agreement for the provision of accounting services - a template with an overview
The contract for the provision of accounting services contains provisions regarding the management of the client's accounting, HR and payroll matters by the accounting office. Its conclusion allows the entrepreneur to focus solely on business. Responsibilities related to tax matters are entrusted to specialists from accounting offices.
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What exactly are accounting services?
Accounting services may take the form of comprehensive accounting and HR assistance for business entities. The client for whom accounting services will be provided may be companies, but also entrepreneurs running a sole proprietorship. It is common for accounting offices to use various types of Internet accounting programs. Client's online access to accounting is also popular. The scope of the accounting office's services depends on the entity being serviced and the capabilities of the given accounting office. Keeping client's books of accounts in accordance with applicable law is the basic service offered by each accounting office. Accounting offices can use these systems, which can also be implemented at the customer's site. Filling out tax declarations and submitting them to the appropriate office is another office task entrusted by the client. Handling VAT returns, reports, reports, conclusions, analyzes, monitoring or representation are additional, possible elements of cooperation. In addition to accounting and HR and payroll services, accounting offices can provide tax advice. It can take the form of, among others assistance in implementing IT accounting systems, in-depth analysis of documents, personal or internet consultation on complex tax law.
The contract for the provision of services and the contract for the provision of accounting services
The Civil Code does not provide contracts for the provision of services among the named contracts. This contract, however, is very similar to a mandate contract, so the provisions applicable to the mandate contract can be applied to it. Due diligence and acting on the basis of trust in the contractor-contractor without the supervision of the commissioning party are the main and similar characteristics of the mandate contract and the contract for the provision of services. In addition, the code principle of freedom of contract guarantees the parties to construct a contract of any content, as long as it is consistent with the applicable law. Two equal entities of economic law may establish cooperation, securing their interests, among others by signing a contract for the provision of services. It is not excluded to conclude the contract orally, however, for evidentiary purposes, it will be appropriate in the form of a written contract in two identical copies. There are no contraindications to use templates that accounting offices have, if they are properly constructed and take into account the interests of the accounting office client. Nevertheless, the accounting office should approach each client individually.
Agreement for the provision of accounting services
Important provisions of the contract
The initial, basic elements of the contract are the date of its conclusion and the designation of the parties - who will provide services to whom. An accounting office may want to check whether the person requesting the service is authorized to represent, for example, in a company. Verification consists, for example, in checking the data in the National Court Register or CEIDG register. Other essential elements of the contract are the provisions relating to the subject of the contract. The definition of mutual rights and obligations is the most important in any contract. Here, under the freedom of contract, the parties are free to shape the legal relationship as they wish. This means that they can adapt the provisions of the contract to their needs. Not necessarily a self-employed person has to conclude a contract with an accounting office that is the same as a company, because a sole proprietorship may have less needs. So the contracts do not have to be the same for all customers. They clearly indicate what they will concern. There is e.g. an order for keeping a book of revenues and expenditures, VAT registers, preparation of declarations. For example, the above-mentioned elements can of course be supplemented with other services offered by an accounting office. In the contract, it is also worth providing the deadline for the reliable and diligent conduct of the above-mentioned make it happen.
Responsibilities of the client of the accounting office
Contracts for the provision of accounting services also specify the types of documents on the basis of which the accounting office will conduct the client's affairs, and which the client is obliged to deliver in a timely manner. An additional, useful provision in the contract is a subsection indicating that the accounting office will provide the client with a monthly balance sheet, statements of the book of revenues and expenses.
An important element of the contract is a provision that guarantees the pursuit of liability in the event of improper performance of the service. The provisions on liability for damages indicate the possibility of invoking the provisions of the Civil Code for improper performance of the service. It is valuable to indicate the procedure to be followed in the event of random events, independent of any of the parties. Claims for the resulting damage may then be pursued under the general principles of the Civil Code related to a tort, i.e. a tort. This applies not only to carelessness, but also to the lack of timeliness of services. The contract often indicates that when the error results from actions - negligence, omissions - of the client, e.g. due to incorrect transfer of data, failure to deliver relevant documents or delivering them after the deadline or presenting the facts that are not true, the office's liability is excluded. Simply put - the office is not responsible for the failure to perform or improper performance of the service due to the customer's fault. This is called disclaimer. It is worth emphasizing that the provision in the contract referring to the customer's control obligation towards the provided documentation is an important element of the contract. This means that the client must read the documentation he provides at least to a minimum in order to minimize the risk of submitting incorrect documents.
Payment for services
It should be noted that it is necessary to include a provision for remuneration for services in the contract. It is also worth indicating the date and possible method of payment. From the point of view of an accounting office, a provision on salary indexation due to inflation, a provision on the immediate termination of the contract in the event of non-payment, or a provision on late payment interest may be valuable.
Duration of the contract
The duration of the contract can be set for a specific period containing the term from-to or for an indefinite period. The methods of terminating the contract must also be indicated.
It often happens that the parties want to make some changes to the contract. It is therefore useful that the contract for the provision of accounting services should contain a provision on the form in which these changes would be made. Most often they take the form of annexes. The form is usually the same as the form of the main contract.
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For matters not covered in the contract, the provisions of the Civil Code usually apply - which is also worth mentioning in the contract.
The contract for the provision of accounting services should be supplemented with the contract for entrusting the processing of personal data. The customer remains the data controller, but entrusts their processing. The accounting office is obliged to apply an information security policy and not to disclose data to unauthorized persons.