Taking over the accounts from an accountant

I have the same problem. My accountant installed software to register his employees' working hours, and it turned out that they spent four times longer on my quarterly returns than he invoiced. He wanted to charge me retroactively for this, even though it is clearly stated on his 'services for the past quarter'. I refused to pay these invoices, whereupon he unilaterally terminated the contract. In my opinion, this is not entirely ethical, and I am considering to question disciplinary proceedings with the iTAA).I submitted a NIHIL return for the third quarter myself from the INTERVAT website. This means you are okay for the time being and will not have to pay any fines. It also gives you some extra time to do the vAT declaration yourself. Once you know how much vAT you have to pay, it is best to pay it before 20 October. You can then file the final returns for the third and fourth quarters together.