Introduction
Ten years ago, most tax advisory firms worked with local servers, filing cabinets overflowing with documentation, and processes that depended almost entirely on paper. Electronic tax filing existed, but many professionals still viewed it with distrust.
Today, that reality seems distant. Cloud-based work, digital signatures, and electronic communication with tax authorities have become the standard. The sector has already undergone a profound transformation, although many adopted it out of obligation rather than conviction.
What few anticipate is that we are at the beginning of a second wave of change, deeper and faster than the previous one. Process automation, artificial intelligence applied to taxation, new electronic invoicing requirements, and growing digital expectations from clients are shaping a scenario where firms that fail to adapt will be at a competitive disadvantage.
This article examines five trends that are already underway and will define how tax advisory firms operate in the coming years. These are not futuristic predictions, but changes happening now that are worth understanding in order to make timely strategic decisions.
1. Process automation will shift from competitive advantage to minimum requirement
Currently, automating tasks such as collecting client documentation, tracking tax deadlines, or generating draft returns provides a clear advantage for firms that implement it. These firms can serve more clients with the same team, reduce errors, and free up their professionals' time for higher-value work.
However, this advantage has an expiration date. As automation tools become more accessible and easier to implement, what today sets the most advanced firms apart will become the sector's operational standard.
By 2030, a firm that still relies on manual emails to request documentation, Excel spreadsheets to track deadlines, or entirely manual processes for repetitive tasks will be operating at a structural disadvantage. Not only in terms of internal efficiency, but also in the perception of professionalism it conveys to clients.
The question is no longer whether to automate, but which processes to prioritise and how to do so in a way that integrates with existing operations without disruptive upheaval.
2. Artificial intelligence will become established as the tax professional's assistant
Artificial intelligence applied to taxation has evolved from an abstract promise to a reality with concrete applications. Today, tools exist that can automatically extract data from invoices and documents, detect inconsistencies in accounting information, speed up searches through legislation and case law, and even generate draft responses to frequently asked client questions.
It is important to understand what AI can and cannot do in its current state. These tools do not replace the professional judgement of the tax advisor. They cannot interpret complex situations with nuance, nor make decisions requiring ethical or strategic evaluation. What they can do is multiply the professional's capacity, freeing them from mechanical tasks and allowing them to focus on analysis, strategy, and client relationships.
The model we will see consolidate is one of human-AI collaboration: the professional directs, supervises, and decides; the technology executes, processes, and suggests. Firms that learn to work within this hybrid model will be able to offer a more agile and comprehensive service without needing to proportionally increase their teams.
3. Mandatory electronic invoicing will transform the client relationship
The implementation of systems like the progressive mandate for B2B electronic invoicing represent one of the most significant regulatory changes in the coming years. Beyond regulatory compliance, this transformation will have profound implications for how tax advisory firms operate.
On one hand, firms will need to adapt their own systems and processes to meet the new requirements. On the other, and perhaps more significantly, they will need to guide their clients through this transition. Many SMEs and self-employed individuals will need guidance to understand the new obligations, select appropriate tools, and adapt their invoicing workflows.
This obligation also represents an opportunity. Firms that position themselves as experts in the transition to electronic invoicing will be able to strengthen relationships with existing clients and attract new ones seeking an advisor capable of guiding them through the process. The key lies in getting ahead: training, preparing internal systems, and developing a clear support proposition before the mandate creates last-minute urgencies.
4. Clients will expect immediacy and transparency as standard
The digital experience clients have in other areas of their lives is shaping their expectations for all services they engage, including tax advisory. Those who manage their banking from their mobile phone, make online purchases with real-time tracking, and complete administrative procedures without leaving home will hardly accept that their tax advisor takes days to respond to an email or that they have no visibility into the status of their affairs.
This trend pushes towards more transparent and accessible relationship models. Client portals where they can check documentation and the status of procedures, agile communication through digital channels, quick responses to routine queries, and information availability without needing to call the firm to ask "how's my case going?"
Implementing these improvements does not necessarily require large technology investments. Affordable tools exist that allow firms of any size to offer a more modern client experience. What it does require is a change in mindset: understanding that the way service is delivered is part of the value offered, not just the final technical result.
5. Differential value will lie in specialisation and personalised service
Paradoxically, the technology that enables process automation and scaling operations is also redefining where the differential value of a tax advisory firm resides. If routine tasks can be automated and AI tools are available to everyone, what will distinguish one firm from another?
The answer points in two complementary directions. On one hand, sector or technical specialisation. Firms that develop deep expertise in specific areas, whether international taxation, particular sectors like technology or healthcare, or complex situations like corporate restructuring, will be able to position themselves as leaders and justify fees commensurate with their expertise.
On the other hand, the quality of personalised service. Well-implemented technology frees up time that can be reinvested in getting to know each client better, anticipating their needs, offering proactive advice, and building relationships of trust that go beyond mere management of tax obligations.
The firm of the future will not be the one with the most technology, but the one that best combines operational efficiency with personalised attention and specialised knowledge.
How to start preparing today
These trends are not distant scenarios that allow decisions to be postponed. They are changes already in progress that should be addressed progressively. Some concrete actions to get started:
Audit current processes. Identify which tasks consume the most team time, which are most prone to errors, and where bottlenecks exist. This diagnosis is the starting point for any improvement.
Identify quick wins for automation. It is not necessary to transform the entire firm at once. Starting with specific processes that have high impact and are relatively simple to implement allows for quick results and builds confidence to tackle larger changes.
Become familiar with AI tools. Dedicate time to exploring and testing the artificial intelligence tools available for the sector. Understand what they can do, what their limitations are, and how they might fit into the firm's operations.
Anticipate regulatory changes. Closely follow the evolution of electronic invoicing regulations and prepare both internal systems and a client support strategy.
Consider a professional diagnosis. Sometimes an external specialist's perspective can identify improvement opportunities that are not perceived from within the firm. A structured diagnosis of automatable processes can reveal the most efficient path forward.
Conclusion
The tax advisory firm of 2030 will be very different from today's, but the change will not happen overnight. It is being built now, decision by decision, in every firm that commits to modernising its processes, adopting new tools, and rethinking how it delivers value to clients.
The good news is that you do not need to be a large firm or have substantial budgets to get started. Tools are becoming increasingly accessible, and the benefits of automation and AI manifest from the very first implementations.
The question every firm leader should ask themselves is not whether these changes will come, but whether they prefer to lead them or adapt to them when there is no other choice left.
Want to know where to start in your firm?
At LexFlow Studio, we help tax advisory firms identify which processes have the greatest automation potential and how to implement improvements in a practical way, tailored to their reality.