In this article
Key takeaways
- Explain each deduction before treating it as a cost.
- Match the payout report to the actual bank receipt.
- Carry retained money forward until it is released or otherwise explained.
- Keep the original sale, refund and dispute connected.
Explain the €1,000 difference
This fictional example shows payout arithmetic, before account and tax treatment.
| Report component | Amount | What explains it |
|---|---|---|
| Gross activity | €10,000 | Source transactions for this payout |
| Service fees | −€500 | Provider fee evidence |
| Customer refunds | −€200 | References to the original sales |
| Reserve held | −€300 | Provider statement and reserve terms |
| Bank receipt | €9,000 | Identified bank transaction |
The report explains the bank amount: €10,000 − €500 − €200 − €300 = €9,000. But the €300 hold has not become a fee simply because it reduced the payout. Check whether the provider is retaining money that may be released later.
Start with the correct provider account, payout ID, currency and period. A matching amount from another account is not proof of settlement. A fee also needs its own evidence; the report total alone does not determine VAT treatment.
Follow the reserve into the next payout
Assume the opening reserve was zero and this €300 hold was the only reserve movement. The provider later releases €100, with no other changes.
| Reserve movement | Amount |
|---|---|
| Previously retained | €300 |
| Released in the next payout | −€100 |
| Still with the provider | €200 |
The release adds €100 to the later payout and reduces the retained balance. It does not create €100 of new sales. Keep the first hold, later release and remaining amount connected. For a real account, confirm the opening reserve rather than assuming zero.
If the later report does not identify the release, request the balance detail. A convenient €100 difference is not enough evidence.
Four deductions, four different questions
| Deduction | Question to resolve |
|---|---|
| Fee | Which service and document support this charge? |
| Refund | Which sale changed and was that change already recorded? |
| Chargeback | Which transaction is disputed and is the outcome final? |
| Reserve | Is this a new hold, a release or a balance carried forward? |
A chargeback may also have a separate dispute fee. Keep the disputed amount and fee apart. If a new label appears, use the changed-report checklist.
How Hans reduces the preparation
For supported reports, Hans separates known components, checks the payout calculation and connects it to the bank. The accountant can follow the report rows behind the proposed result instead of rebuilding the calculation from a net deposit.
An unknown deduction stays unresolved. The owner can supply the provider statement or explain the business event; the accountant decides the remaining treatment. A bank match does not approve every component.
Before accepting the payout, check that the report covers the right account, the calculation agrees, the cash arrived and retained balances carry forward. Every unresolved amount should have a specific question and someone responsible for answering it.
Bring an ordinary payout and a reserve movement to the demo. For a fuller example with downloadable records, use the P-204 payout pack.
Sources
Sources were checked on 21 July 2026. This article provides orientation and is not tax, legal, or accounting advice.
- Published