Balance report
Opening and closing balances, itemised activity and separate payout details. Include every relevant currency and the agreed month-end cutoff.
Answers
What changed in Stripe, and what remains?
Payments & accounting
Stripe accounting
in Czechia.
The bank statement tells you what arrived. Your books also need the customer sale, fees, refunds and the money still held by Stripe.
Follow the worked example01 / Reports & records
Keep the records
behind the payout.
For standard Stripe Payments, your company sells to the customer. Start with the full account and period, then connect the payments to the sales documents and bank.
Payout reconciliation
For automatic payouts, use the report that assigns transactions to each payout. Manual and instant payouts need the balance history and a separate bank match.
Answers
Which movements explain the transfer?
Sales & fee documents
Invoices, credit notes, service periods, customer details and fee invoices where issued. A Fees-report CSV is a reconciliation report, not an invoice.
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What was sold, when, and at what cost?
Bank statement
The posted receipt, reference, currency and any conversion or bank charge. A Stripe status or expected arrival date does not establish the bank posting.
Answers
What actually reached the bank?
How to export the Balance report
- Open Balance in the Stripe Dashboard. Select the account, date range, timezone and settlement currency.
- Export the Balance summary. Keep the opening balance, activity total, payouts and closing balance.
- In Balance change from activity, select Export → CSV → Itemized. Include the identifiers and dates needed to match the records.
- Export the Payouts section separately as an itemised CSV. Keep it with the bank statement and the relevant sales and fee documents.
Each CSV contains only the section where you start the export. Check that the full reporting period is available before treating the month as complete.
Stripe report dates, timezones and availability ↗Using Managed Payments, Connect or a marketplace?
Stripe Managed Payments is a merchant-of-record product. Connect and marketplace arrangements can involve different sellers, accounts and funds flows. We check the agreement and account structure before applying a reconciliation model.
Stripe Managed Payments ↗02 / Worked example · September · EUR
One month.
Three different amounts.
Two customer payments, a partial refund and one manual payout. Follow the records through the balance, bank and sales documents.
Customer payments before fees1,500EUR
Received in the bank800EUR
Closing Stripe balance555EUR
Reconciliation file30 September 2026 · UTC
Explain the closing balance.
Every movement stays in its original settlement currency.
- Opening Stripe balance
- 100
- Customer payments
- +1,500
- Customer refund
- −200
- Processing fees
- −45
- Payout to the bank
- −800
- Closing Stripe balance
- 555 EUR
| Record / UTC date | Gross | Fee | Net |
|---|---|---|---|
| Payment A 2 Sep · txn_example_01 | 1,000 | 30 | 970 |
| Partial refund of A 18 Sep · txn_example_02 | −200 | 0 | −200 |
| Payment B 29 Sep · txn_example_03 | 500 | 15 | 485 |
| Net activity | 1,300 | 45 | 1,255 |
Match the payout to the bank.
The provider record and bank statement are two sides of the same transfer.
−800 EUR
- Initiated
- 25 September
- Reference
po_example_01- Balance effect
- Money leaves Stripe
+800 EUR
- Posted
- 28 September
- Matched reference
po_example_01- Cash effect
- Money reaches the bank
One transfer. No second sale.
The payout settles part of the Stripe balance. It does not create another customer invoice or another EUR 800 of revenue.
A bank reference may differ from Stripe’s payout ID. Use the actual statement reference, amount, currency, destination and dates to document the match.
Why is Payment B not part of this payout?
The payout was initiated on 25 September. Payment B was collected on 29 September and becomes available on 2 October. It remains in the September closing Stripe balance. This example uses a manual payout; no automatic payout assignment is claimed.
Connect payments to the sale.
The charge reference links the cash movement to the customer document. The contract establishes the service period.
Payment A · EUR 1,000
ch_example_01 → in_example_01
EUR 200 is refunded against this payment. The sales worksheet includes the corresponding credit note, cn_example_01.
Payment B · EUR 500
ch_example_02 → in_example_02
The September service is invoiced and paid. The net EUR 485 remains pending at Stripe at month end.
- Sales invoices
- 1,500
- Credit note
- −200
- Sales documents, net of the credit note
- 1,300 EUR
Service periods still matter.
All services in this example belong to September. An annual subscription or an advance payment needs its own period schedule; the payment CSV does not decide when that income is earned.
Download the example files 4 CSV files + reading notes
Example basis
Synthetic records for one standard Stripe Payments account, manual payouts and EUR settlement. Fees are embedded in the charge rows. Opening EUR 100 is fully available. The September cutoff is 30 September at 23:59:59 UTC. Fee amounts are chosen for this example, not a Stripe price quotation.
The example excludes VAT, FX, disputes, reserves and other adjustments. Both sales and the credit note relate to September services. This does not establish a VAT exemption or an accounting currency. The download contains report-column examples and separate ORNEVIO sales and bank worksheets; it is not a bookkeeping import template.
From CSV to records
Match on references.
Keep the original rows.
Descriptions and amounts can repeat. Use stable identifiers, retain the source files and make the link to each supporting document visible.
balance_transaction_idIdentifies a Stripe balance movement. Use it to check duplicate imports and retain the original record.
charge_id / source_idLinks a payment, refund or dispute to the underlying Stripe object. Follow refunds back to the original charge.
invoice_idLinks to a Stripe Billing invoice where available. External invoices need their own matching reference.
payout_idIdentifies the transfer to match with the bank. Automatic allocation uses automatic_payout_id in the relevant activity report.
Dates, currencies and fees to check before import
Created is not available.
A payment can be collected in September and settle in October. Keep the report timezone, creation date, availability date and period boundary explicit.
CSV amounts are not API amounts.
The documented financial CSV columns use major currency units. Stripe API balance-transaction amounts use minor units. Read each source’s schema before converting.
Fees can be separate rows.
Some accounts use standalone fee transactions. Summing only charge-row fees can miss costs; booking both an embedded fee and a duplicate fee entry can count them twice.
One currency at a time.
Reconcile each account and settlement currency separately. Keep presentment, settlement, bank and accounting currency identifiable where they differ.
03 / Czech accounting
The export supports
the books.
Customer records establish the sale. Stripe records establish the provider movements. The bank confirms the receipt. The company’s accounting and tax policies connect them.
Invoices, refunds and the accounting trail
Keep the sales document, original payment, fee record and any credit or correction document linked. A refund records a cash movement; the reason for the refund and supporting documents determine the sales adjustment.
Czech accounting-document requirements can be supported by linked records. A CSV alone does not establish the customer, service period and complete tax treatment.
Financial Administration: accounting records ↗Example posting trail
One illustrative company chart: 311 customer receivables, 315 Stripe clearing, 602 service revenue, 568 processing costs, 261 money in transit and 221 bank. Amounts below are source EUR.
| Event | Debit | Credit | EUR |
|---|---|---|---|
| Sales invoices | 311 | 602 | 1,500 |
| Payments collected | 315 | 311 | 1,500 |
| Credit note | 602 | 311 | 200 |
| Customer refund | 311 | 315 | 200 |
| Processing fees | 568 | 315 | 45 |
| Payout initiated · 25 Sep | 261 | 315 | 800 |
| Bank receipt · 28 Sep | 221 | 261 | 800 |
The closing Stripe clearing balance is EUR 555, including opening EUR 100. Account numbers illustrate one chart; actual ledger amounts follow the company’s accounting currency, VAT and exchange-rate policy.
Accounting Act: §§ 3, 11 and 14 ↗EUR payments and Czech accounting currency
An EUR Stripe balance does not automatically mean EUR statutory books. Czech rules permit CZK, or EUR, USD or GBP when the chosen foreign currency is the company’s functional currency.
We establish the accounting currency and rate policy, retain source and settlement amounts, and account for conversion and exchange differences. Management reporting and Czech tax-return amounts need separate consideration.
Financial Administration: accounting currency ↗Customer VAT and Stripe’s own charges
For sales, establish the product, customer status and location, relevant registrations and place-of-supply rules. EU business, consumer and non-EU sales can have different treatment. Electronic services may require additional location evidence and an applicable local or OSS route.
For Stripe costs, use the actual invoicing entity, product and fee document. Payment services and separately billed software can have different VAT treatment. Neither a payout deduction nor an invoice with no VAT shown determines an identified-person or reverse-charge obligation by itself.
We assess these from your company’s records. An accounting revenue schedule is not a VAT schedule.
04 / Month-end checks
A difference needs
an explanation.
A payout match is one check. The monthly close also has to explain the Stripe balance, sales records, deductions and anything crossing the period boundary.
- 01
Opening balance agrees.
Start from the previous reconciled close, per account and currency. Do not insert the opening balance as a new sale.
- 02
Every activity row is accounted for.
Check payments, refunds, separate fees, disputes, reversals and other adjustments. Retain unique references and resolve missing sales documents.
- 03
The closing balance has support.
Explain available and pending funds and any other relevant balance components. Keep movements in transit separate from bank cash.
- 04
Payouts match the bank.
Match references, posted dates, amounts and currencies. Investigate failed payouts, bank charges and conversions.
- 05
Unresolved items remain visible.
Record the amount, evidence missing, person responsible and next action. A balancing entry is not an explanation.
When a record does not match
Missing invoice referenceKeep the payment and obtain the sales document.
Dispute debitTrack the case and outcome; do not automatically cancel revenue.
Fee differenceCheck standalone fees, taxes, product scope and timing.
Unmatched payoutCheck status, bank receipt, currency and transfer timing.
Stripe with ORNEVIO
We handle the
monthly reconciliation.
We agree the Stripe accounts, currencies, documents and reporting scope in your proposal. You receive the closing provider balance, bank matches and unresolved items alongside your accounts.
Changing accountants? With your authorisation, we request the prior Stripe records and opening reconciliation directly. Routine handover is included in every ongoing accounting package.
Your company
Ask us about
your Stripe accounts.
Tell us what you need help with. We will reply by email.
hello@ornevio.comSources checked 20 October 2026. This guide covers standard Stripe Payments for a company selling directly.
Contact ORNEVIO