Revenue for the month.
Subscriptions recorded for the periods they cover. Annual prepayments and deferred revenue shown separately.
Czech company accounting
Accounting for
SaaS companies.
We reconcile your subscriptions, payment-provider reports and bank accounts, prepare the applicable Czech filings, and report the month’s results in English.
Bank and provider balances.
Bank receipts matched to payouts. Fees, refunds and funds still with the provider reconciled.
Open items and decisions.
Missing records, differences and questions listed with a responsible person and next action.
The monthly report
Your monthly
accounts.
Revenue earned, cash received and funds still with the provider are shown separately.
Revenue
Discuss your reporting What the company earned in the period.
Cash & settlementsBank movements and funds still with the provider.
Open itemsWhat we are following up and where we need your decision.
ornevio
Example report · EURMonthly accounts
OctoberProfit & loss
EUR- Monthly subscriptions, net of refunds
- 30,000
- Revenue from annual subscriptions
- 6,000
- Revenue
- 36,000
- People & contractors
- 18,000
- Cloud & software
- 6,000
- Other operating costs
- 1,800
- Operating costs
- 25,800
- Payment processing fees
- 1,200
- Total costs
- 27,000
- Profit before tax
- 9,000
Annual subscriptions
Cash collected in advance is released into revenue over the service period.
- Deferred revenue · opening
- 48,000
- New annual payments
- +24,000
- Revenue released in October
- −6,000
- Deferred revenue · closing
- 66,000
Bank movement
EUR- Bank balance · opening
- 80,000
- Stripe payout received
- +52,500
- Operating payments from bank
- −25,800
- Bank balance · closing
- 106,700
Net increase in bank cash+26,700
How cash connects to profit
- Profit before tax
- 9,000
- Increase in deferred revenue
- +18,000
- Increase in Stripe balance
- −300
- Net increase in bank cash
- 26,700
Annual prepayments add cash before they become revenue. Money still with Stripe has not reached the bank.
Stripe balance
EUR- Stripe balance · opening
- 3,000
- Customer payments
- +54,600
- Refunds
- −600
- Payment fees
- −1,200
- Payout to bank
- −52,500
- Stripe balance · closing
- 3,300
Available with Stripe2,800
Still pending500
The 52,500 payout is matched to the bank receipt. The remaining 3,300 stays in the provider balance.
Items to follow up
2 open- ORNEVIONext reconciliation
500 remains pending with Stripe.
Check when the funds become available and match the later payout.
- Company directorDecision needed
Annual hosting commitment.
Approve the renewal budget before the next contract period begins.
Basis of the example
Example figures for a business using standard Stripe Payments. All customer invoices are collected. There is no VAT, financing or other working-capital movement. Annual service revenue is allocated equally by month; actual treatment follows the contract and accounting policy. These are not client results.
Monthly work
Bookkeeping, filings
and payroll.
Company costs, payroll, balances and applicable Czech filings stay on the same monthly close calendar.
Subscriptions & periods
Service periods, annual prepayments, credits, plan changes and unpaid invoices. Revenue is recorded for the period it belongs to.
Costs & currencies
Cloud and API invoices, contractors, payroll and other operating costs. We track original amounts, currency conversions and exchange differences.
VAT & filings
We check direct and merchant-of-record sales separately, including the customer’s location and status. The proposal sets out the applicable Czech filing work.
Month close & year end
Accounts, reconciliations and the monthly report. For a full year maintained by us: year-end close, financial statements, corporate income tax return and Collection of Deeds filing.
01 / Records
Contracts, invoices, subscription data, provider exports, bank statements and payroll records.
02 / Month close
Reconciliations, service periods, prepayments, applicable filings and unresolved items.
03 / Your report
Profit and loss, balance sheet, cash movements, filing confirmations and open questions.
The proposal names your providers, currencies, filings, payroll and report contents. Foreign filings, group reporting and historical corrections are agreed separately.
Fees & scopeSaaS accounting
Subscriptions,
VAT and metrics.
The contract, service period and sales model determine what belongs in the accounts.
Monthly, annual and usage billing
One new annual contract in the report example collects €12,000 for 12 equal service months. Under its monthly allocation, €1,000 is earned in October and €11,000 remains deferred. The example €250 fee leaves €11,750 credited to the Stripe balance before payouts.
- Payment
- 12,000
- October revenue
- 1,000
- Still deferred
- 11,000
The full report also includes other annual contracts. We check service periods, usage charges, plan changes, cancellations and credits before preparing the revenue schedule.
Stripe subscription examplesInternational sales and Czech VAT
For direct sales, we check whether the customer is a business or consumer, their location and VAT status. Merchant-of-record sales are reviewed under the provider agreement.
Foreign cloud, software and contractor invoices also matter. Czech VAT-payer or identified-person status (identifikovaná osoba), reverse charge and any OSS reporting are assessed from the company’s actual transactions. A provider’s customer-tax service does not settle these company-level questions.
EU cross-border VAT guidanceMRR, revenue and cash
- MRR
- Recurring subscription value normalised to a month, under an agreed metric policy.
- Revenue
- Income earned in the accounting period, based on contracts and service records.
- Bank cash
- Receipts, payments and the bank balance. Funds still with the provider are tracked separately.
Subscription metrics need their own source data. We agree how trials, discounts, cancellations, past-due plans and usage charges are treated before reporting MRR or churn alongside the accounts.
Stripe subscription metricsSales & settlements
Start with
who makes the sale.
Your agreement identifies the seller. We check the product and sales channels before setting up the records.
Your company sells
to the customer.
For standard Stripe Payments, we account for customer sales and adjustments, reconcile the Stripe balance, then match payouts to the bank.
Stripe reports & reconciliation
Using Stripe Managed Payments? That is Stripe’s merchant-of-record product. We review that agreement separately.
Records we use
Invoices and credit notes, subscription periods, Stripe CSV exports, payout details and bank statements.
What we check
Payments, fees, refunds and disputes; opening and closing balances; amounts still pending; each payout against the bank.
What you receive
Revenue for the period, reconciled provider and bank balances, and any unresolved items with the next action.
Paddle is the
merchant of record.
We check the contracted Paddle entity and the records of your company’s relationship with it. A net payout alone does not establish revenue.
Paddle handles customer sales tax for covered sales. Your company’s own accounts and applicable filings remain separate.
Records we use
Monthly statements, reverse invoices, remittance advice, transaction and adjustment records, payout reconciliation and bank statements.
What we check
Balances, deductions, refunds, currencies and payout references. If you used both Classic and Billing, we check both histories.
What you receive
Each payout matched to the supporting records and bank, with the accounting treatment based on the agreement and your company’s policy.
Starting with ORNEVIO
Changing your
accountant?
Tell us where the company is registered, how customers pay, which currencies you use and when you want us to start.
If you are changing accountants, authorise us to contact the previous provider. We request the ledgers, provider histories and opening balances, follow up on missing records and agree the first reporting period, records deadline and report delivery date.
Routine handover is included in every ongoing accounting package.How the handover works
Questions
Before we start.
Do we still need Czech accounting if we use Paddle?
Yes. Paddle handles customer sales tax for covered merchant-of-record sales. Your company still has its own books, expenses, payroll where applicable and year-end work. We check your agreement and other sales channels before deciding which filings apply.
Does Stripe Tax cover our Czech filings?
We check the services you have purchased and the registrations they cover. Tax calculation, registration and return filing are different services. We agree the Czech filings that remain with your company.
Is an annual subscription all revenue when it is paid?
Payment date and service period are different. We review the contract and allocate revenue to the relevant periods under the company’s accounting policy. Cash collected and revenue earned are shown separately.
Will you report MRR and churn?
We can agree subscription metrics alongside the accounts when the necessary records are available. We define the source, period and treatment of trials, discounts and cancellations first. MRR is kept separate from accounting revenue and cash receipts.
Do we need to change banks or give you our passwords?
No bank change is required. We agree suitable exports or authorised access during onboarding. Do not send passwords, banking credentials or customer-level payment data through this enquiry form.
How do you set the monthly fee?
We quote for the company’s payment flows, currencies, filing duties, payroll and reporting. The proposal lists the included work and year-end scope. Routine handover is included; historical corrections and additional work require agreement before they begin.
Source documents: Stripe reports · Paddle statements · EU VAT guidance
Your proposal
Get an
accounting proposal.
Tell us what you need help with. We will reply by email.
hello@ornevio.com