Stripe — how to account for it?

If you are a Polish online creator — for example, using platforms such as ConvertKit, Substack, Memberful, ClickFunnels, SendOwl, or Stan Store, or perhaps selling through Lemon Squeezy, MailerLite, ThriveCart, Easytools, Patronite, Fanvue, or Payhip — you probably receive payments through Stripe. In that case, you may be wondering how to properly account for Stripe income in Poland. In this article, we explain in a practical way how to record online sales processed by Stripe in your books (KPiR) and VAT registers, without unnecessary accounting jargon. You will also learn what to watch out for when accounting for Stripe commissions, how to report these transactions in JPK, and how striptu.com can make it all easier.

Why is accounting for Stripe problematic?

Stripe pays out funds in bulk, meaning a single bank transfer from Stripe usually covers multiple sales transactions at once. For beginning entrepreneurs, this can be confusing — the bank transfer does not correspond to one specific sale but to the sum of many sales minus Stripe commissions. Additionally, Stripe deducts its commission from each transaction and issues a separate invoice for the service (commission). This commission invoice comes from a foreign company (Stripe is headquartered abroad), so from a Polish company's perspective it is treated as an import of services. In practice, this creates two accounting challenges:

- Separating revenue from commissions — you must record full gross sales amounts as revenue, and separately record the Stripe commission as a cost. You cannot simply record the "net" amount that arrives in your account, as that would understate both revenue and costs.
- Accounting for the Stripe invoice (import of services) — you must properly record the commission invoice as a cost and settle VAT on this service according to Polish regulations (even though Stripe's invoice typically shows no VAT).

Recording Stripe revenue in KPiR

Let us start with revenue. Every sales transaction should be documented — ideally with an invoice. Revenue is recorded in the KPiR on the date of sale (or invoice date). Key rules:

- Sales value in PLN — if the sale was in a foreign currency (e.g., USD or EUR), convert the amount to PLN at the appropriate exchange rate (usually the average NBP rate from the day before the sale or payment). In KPiR, you record the net or gross amount depending on VAT status.
- KPiR column — Sales revenue goes in column 7 of KPiR (Sales of goods and services).

Example: If you sold an e-book for 100 PLN paid through Stripe, even though you ultimately receive 97 PLN (Stripe deducted 3 PLN commission), in KPiR you record the full 100 PLN as revenue. The 3 PLN goes as a cost separately.

Domestic vs. foreign sales (OSS, NP transactions)

Many online creators sell content globally. Accounting for such sales requires considering international VAT rules:

- Sales to EU consumers (B2C) — the simplified OSS (One Stop Shop) procedure applies. You charge VAT at the buyer's country rate and settle it quarterly via OSS. In your Polish registers, mark it as NP (not subject to domestic taxation).
- Sales to non-EU customers (e.g., USA) — not subject to Polish VAT. Issue an invoice without VAT (NP).
- Sales to EU businesses (B2B) — not subject to Polish VAT under reverse charge. Include the customer's EU VAT ID and the appropriate notation.

All types of sales are treated as revenue in KPiR (always in PLN), while in VAT sales registers you mark them appropriately (domestic VAT, NP/OSS, export of services, reverse charge).

Accounting for Stripe commissions and the service invoice (import of services)

Stripe deducts its commission (typically 1.4–2.9% + fixed fee) from each transaction and issues an invoice for these commissions — usually one consolidated invoice monthly. This invoice comes from Stripe Payments (often with an Irish EU VAT number). How to account for it:

- Recording as a cost (KPiR): Record the commission amount as a cost of generating revenue in KPiR column 13. Convert to PLN first.
- VAT settlement (import of services): The Stripe invoice usually does not include VAT (reverse charge). However, payment intermediation services are VAT-exempt in Poland under art. 43 para. 1 point 40 of the VAT Act. As an active VAT taxpayer, you do not need to charge VAT on this imported service. In JPK_V7, show it as a VAT-exempt purchase.
- If you are VAT-exempt: import of services still applies to you. You may need to register for VAT-EU and file VAT-9M declarations, though no actual VAT is payable for exempt financial services.

JPK and Stripe — complete sales documentation

Polish entrepreneurs must regularly file JPK (Uniform Control File), especially JPK_V7. Stripe sales and related costs must appear in these reports properly — domestic and foreign sales with appropriate codes (OSS, NP, reverse charge), and the commission invoice as an import of exempt services.

Maintaining complete documentation is burdensome with many micro-transactions. Errors creep in easily. This is where striptu.com combined with Fakturownia helps.

Automating Stripe accounting — how striptu.com helps

Striptu.com was created for online creators using Stripe. Key benefits:

- Automatic invoices for every Stripe transaction — striptu.com connects to your Stripe account and generates a Polish VAT invoice for every sale. Each invoice contains all required data — your details and the customer's, date, amount in currency and PLN, appropriate VAT rate or NP/OSS designation, sequential number, etc.
- Handling different VAT rates and statuses — selling to Poland? Invoice with 23% VAT. OSS? Appropriate NP notation. Non-EU? Export of services notation.
- Synchronization with Fakturownia — all invoices are immediately sent to your Fakturownia account. This provides a central place for document management, KPiR generation, and JPK export.
- Time savings and error elimination — exchange rates fetched automatically per NBP tables, consistent invoice numbering, proper VAT designations.
- Full regulatory compliance — at month-end, generate JPK_V7 from Fakturownia containing all sales and the Stripe import of services.

Summary and next steps

Accounting for online sales through Stripe is based on a few simple principles: record full sales amounts as revenue, Stripe commissions as costs, and settle VAT according to regulations for foreign sales and import of services. Document every transaction. Thanks to striptu.com and Fakturownia, you can automate the tedious paperwork and focus on creating content and products for your audience.

Try striptu.com today — create an account and automate your Stripe accounting!