Monthly statements
Opening and closing balances, buyer activity, customer taxes, charges and adjustments. Keep statements even for months when nothing is paid out.
Merchant of record & accounting
Paddle accounting
in Czechia.
Reconcile the Paddle balance, the payout documents and the bank receipt. Then record the right amounts in your Czech company’s accounts.
Follow the worked examplePaddle is the reseller.
For sales covered by the Paddle agreement, the buyer purchases from Paddle. Your company supplies under its agreement with Paddle. This differs from standard Stripe Payments.
Paddle supplier agreement ↗- 01BuyerBuys from Paddle
- 02Paddle entitySells and collects payment
- 03Your companyReceives supplier proceeds
01 / Worked example · September · EUR
From the statement
to the bank.
A monthly balance, two reverse invoices and one transfer. The bank receives less than the remittance; a separate charge explains the difference.
Buyer payments after refunds10,890 EUR
Including customer taxes
Payout8,000 EUR
Closing Paddle balance850 EUR
Reconciliation fileExample · September 2026 · EUR
Explain the EUR 850 balance.
The opening balance comes from the prior close. It is not new activity.
| Movement | Amount |
|---|---|
| Opening Paddle balance | 500.00 |
| Buyer payments after refunds12,100 payments − 1,210 refunds; includes customer taxes | +10,890.00 |
| Customer taxes withheld2,100 charged − 210 refunded | −1,890.00 |
| Paddle charges | −650.00 |
| PayoutEXAMPLE-SEP-EUR | −8,000.00 |
| Closing Paddle balance | 850.00 |
Match the documents and the receipt.
One remittance can cover more than one reverse invoice.
Reverse invoiceRest of world · actual Paddle issuer5,400 EUR
Reverse invoiceUnited States · actual Paddle issuer2,600 EUR
Remittance adviceEXAMPLE-SEP-EUR8,000 EUR
Bank match
- Posted bank receipt
- 7,985.00
- Documented bank charge
- +15.00
- Matched to remittance
- 8,000.00 EUR
The bank’s charge document supports EUR 15. It has not already been included in the EUR 650 Paddle charges.
Without the charge document, EUR 15 stays unresolved.
Check the reference, posted date, currency and destination. A remittance notice does not prove receipt, and a short bank credit is not automatically a bank fee.
Keep settlement and revenue separate.
These records answer different questions.
| Record | EUR | What it tells you |
|---|---|---|
| Buyer payments after refunds | 10,890 | Buyer activity, including customer taxes |
| Reverse invoices / remittance | 8,000 | The supplier documents for this payout |
| Bank receipt | 7,985 | Cash credited to the bank |
| Closing Paddle balance | 850 | Money remaining in the provider account |
| Company revenue for September | Not calculated | Requires the agreement, entitlement, service periods and accounting policy |
For an annual subscription, retain the service start and end dates. The payout date alone cannot establish which part belongs in this month’s accounts.
Download the working files Example CSVs & README · ZIP
What is included in this example?
ORNEVIO working files, not native Paddle exports or client results. One EUR Paddle balance and EUR bank account; no FX, reserves or disputes. Charges of EUR 650 are illustrative, not a tariff. The actual reverse invoices establish their issuing entities.
02 / Documents & exports
Keep the detail
behind the payout.
A payout PDF and a bank statement are only part of the file. Request the full period, each relevant currency and the supporting transactions.
Explain the balance.
Reverse invoices & remittance advice
Retain each issuer’s document and the combined remittance. Verify the legal names, amounts, currencies and reference against the actual agreement.
Detailed Billing reports
Use payout reconciliation for the transfer, and transaction and adjustment reports for the period, invoice references, statuses and subscription dates.
Bank & separate charge documents
Keep the posted statement, matching reference and evidence for any bank charge or conversion. Retain original exports alongside the working reconciliation.
Export the current Paddle Billing payout report
- Find the payout and its
remittance_referencein Paddle. - Generate a Payout reconciliation report for that reference. For a period analysis, use an explicit
balance_movement_daterange instead. These filters are mutually exclusive. - Keep all movement types. Sum
balance_movement_in_balance_currency, then compare the result with the remittance advice. Do not deduct the fees a second time. - Match the remittance to the posted bank receipt. Keep currencies separate and investigate missing rows, charges or conversions.
Reports can lag activity. Regenerate an incomplete report and keep the export date and filters. Billing’s former balance report is deprecated; use payout_reconciliation for new report workflows.
03 / Czech accounting
Czech accounting
and VAT.
Paddle’s customer-tax role does not replace the Czech supplier’s accounting, income tax or applicable VAT obligations.
Who is on the agreement and reverse invoice?
Read the legal entity and country on your agreement and each reverse invoice. Use those details for the Czech VAT assessment.
A reverse invoice is self-billing; it is not the same concept as VAT reverse charge. Paddle makes self-billing available, but local document and reporting requirements still need to be met.
Paddle agreement · self-billing ↗VAT and identified-person status
For a Czech non-VAT payer, a qualifying B2B service to a taxable customer in another EU member state can create identified-person status and EC Sales List obligations. Since 2025, a sufficiently identified advance can trigger the obligation before the service.
An actual Irish counterparty therefore needs a different assessment from a UK or US counterparty. Separately review services received from abroad, other sales channels and your registrations. Neither “Paddle handles tax” nor a deduction on the statement settles those questions.
Revenue, service periods and currencies
Buyer retail totals, supplier proceeds, recognised revenue and bank cash are different measures. The agreement and the company’s accounting policy determine how supplier entitlement and Paddle charges are presented.
Retain subscription service periods and adjustments so income belongs to the right accounting period. Keep transaction, balance and payout currencies identifiable, then apply the company’s accounting-currency and exchange-rate policy.
04 / Month-end checks
Close the balance.
Resolve the differences.
A matched payout is one check. The monthly file must also explain what remains in Paddle and what belongs in the period.
- 01
Opening and closing balances
Start from the prior reconciled close. Retain all activity and explain the balance left with Paddle, per currency.
- 02
Payout documents and bank
Match every relevant reverse invoice to its remittance, then to the bank. An unexplained difference stays open.
- 03
Adjustments and period cutoff
Check refund and dispute statuses, timing and service dates. A requested refund is not necessarily a completed balance movement.
- 04
Missing evidence
Record the amount, document needed and next action. Do not invent a fee or balancing entry to make the file agree.
Questions about the records
No payout this month. Do we still need records?
Yes. Paddle provides monthly statements separately from payouts. Activity, refunds, charges and a balance can exist without a bank receipt. Keep the period’s statement and supporting reports.
We moved from Paddle Classic to Billing. Which reports?
Keep evidence from both versions for periods containing both. Reporting datasets are separate even though balance and payout settings are shared. Historic Classic reporting is not automatically moved into Billing.
Paddle Classic and Billing data mapping ↗We also sell directly. What changes?
Keep direct sales outside Paddle as a separate stream. Review the customer’s location and status, and whether an EU consumer VAT scheme, including OSS, applies. Paddle’s customer-tax handling covers the sales made through its merchant-of-record arrangement.
EU cross-border VAT ↗Should we issue another invoice to Paddle?
Paddle supplies reverse invoices for payouts. Check those documents against the applicable self-billing arrangement and Czech requirements before issuing anything additional. Avoid duplicating the same supplier proceeds in the books.
Paddle reverse invoices ↗Paddle with ORNEVIO
Monthly accounts
with the payout explained.
We agree the accounts, currencies and reporting scope in your proposal. Your monthly file includes the provider balance, bank matches and outstanding questions.
Changing accountants? We request prior records and the opening reconciliation directly with your authorisation. Routine handover is included in every ongoing accounting package.
Your company
Ask us about
your Paddle accounts.
Tell us what you need help with. We will reply by email.
hello@ornevio.com