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Platform income

Platform income is a payout you receive from an online platform (YouTube, TikTok, Twitch, Patreon and the like) for content you have published on the platform. From an accounting perspective it is income from a business partner (the platform operator), where the payout is credited for a period closed by the platform.

Steps

  1. In the Platform income section, click Add income.
  2. Select the platform (YouTube, TikTok, Twitch, Patreon, etc.). If your platform is not in the list, choose Other and enter its name.
  3. Enter the payout currency (typically EUR or USD), the amount in that currency and the date it was credited. Danito automatically looks up the ČNB exchange rate for that day and converts the amount into CZK.
  4. Add the period for which the platform posted the payout (typically the previous calendar month).
  5. Click Save. The income is posted as an internal document with entries Dr 311 / Cr 602 (trade receivables against revenue from the sale of services); the accounts can be overridden in the account mapping editor.

Platform income has no draft state — saving it makes it final straight away and it enters the exports for accountants.

VAT and platform income

From a VAT perspective you provide the platform with a service (making content available, advertising space), so it is a B2B supply. Danito derives the VAT regime from the establishment of the platform operator — from the country in which the operator is based:

  • EU operator — many large platforms invoice creators from the EU through their European (Irish) company: YouTube and Google AdSense through Google Ireland, Instagram through Meta Platforms Ireland. The supply falls under the reverse charge regime on the customer's side and is reported in the EC Sales List; if you are not VAT-registered, you become obliged to register as an identified person (for VAT).
  • Third-country operator (outside the EU) — e.g. Twitch and Patreon (USA) or TikTok (United Kingdom). The place of supply is outside the EU, the supply is an output to a third country and an EC Sales List is not filed.
  • Operator from the Czech Republic — this is a domestic supply. Danito creates no VAT or cost record for the commission the platform withholds; if you are a full VAT payer, enter the platform's invoice as a cost document, otherwise you cannot claim the VAT deduction.

For details of the individual regimes, see the article VAT — regimes and returns.