Switching to the smarta tax service is simple and straightforward. You can find all the important information here:
Time of the switch
It depends on whether:
You are a small business owner and therefore do not have to submit advance VAT returns?
You are liable for VAT and submit your advance VAT returns annually, monthly or quarterly?
Regarding 1) Small business owner:
As a small business owner, you can change your tax advisor on the first of the month.
Regarding 2) Subject to VAT:
For monthly and annual VAT returns, you can also switch on the first of the month.
If you are obliged to submit your VAT return on a quarterly basis, the switch will also take place at the beginning of the next quarter.
Cancellation of your previous tax consultancy
To switch, you need to give notice of cancellation to your previous tax consultancy. This is best done in writing.
Make sure you state the date of cancellation and list the tasks still to be completed.
You should also make sure to obtain all the necessary data for the agreed services BEFORE the cancellation date. This is important for the power of attorney.
Example:
You do your VAT return on a quarterly basis and want to change your tax consultancy on 1 November 2022. You then give notice to your previous tax consultancy on 31 October 2022 and ask them to complete the tax return for 2021 and the financial accounting for the third quarter.
Power of attorney
You grant your current tax advisor a power of attorney. This is then deposited with the tax office.
The authorised tax advisor can then view your tax accounts and the data from the tax authorities (pre-filled tax return). They will also receive mail from the tax office.
It is very important that your current tax advisor is authorised. This is the only way we can provide you with comprehensive advice and handle your financial accounting etc. correctly.
Good to know:
You do not need a power of attorney to submit tax returns or similar to the tax office.
Your previous law firm can therefore submit the services that still need to be completed without a power of attorney.
You should therefore make sure that you draw up all the necessary data BEFORE you give notice of cancellation.
Data transfer
In the cancellation letter you also ask for your (complete*) data after completing the tasks. Preferably in PDF form. For example:
current list of totals and balances (PDF)
current business analysis (PDF)
latest tax returns (PDF)
latest income surplus statement (PDF)
List of assets (PDF)
This is a very important point, because you have an archiving obligation here in case you are subject to a tax audit.
*If you have always saved various analyses etc. for yourself, just point out the missing data.
Cancellation letter checklist
Your letter of cancellation must contain:
The date of cancellation
The services still to be fulfilled (e.g. 2021 tax return, bookkeeping for the 2nd quarter of 2022)
The advice to obtain all necessary data BEFORE the cancellation date
The request for data transmission for the period of the client relationship
What should I do if my previous tax consultancy asks for the power of attorney again after the cancellation date?
It is possible that smarta will retain the power of attorney and, at your request, send all the necessary data in PDF form to your previous tax consultancy.
Who is responsible for checking the tax assessment notice if my previous tax consultancy was still doing the tax return?
The tax office always sends the assessment to the authorised tax consultancy. We will forward the documents to you immediately. Please forward all documents to your previous tax consultancy immediately.
Important for you to know: If things do not match the declaration submitted, there is a one-month objection period after receipt of the tax assessment notice.
In the event that your previous tax consultancy wants to lodge an objection, you must forward the assessment to them as soon as possible.
Do you need support?
For our clients:
Feel free to reach out to us anytime at kontakt-team@smarta-steuern.de or book a consultation here – we're here for you!
Not a smarta client yet? No problem!
Book an appointment here for our comprehensive startup package or a consultation if you only have questions about specific topics.
Further questions?
Contact us via the app or by email at kontakt-team@smarta-steuern.de if you want to learn more about our consulting services or have other tax-related concerns.