# Tax reporting Learn about different reporting available in Stripe Tax. > [Log in](https://dashboard.stripe.com/settings/tax) or [sign up](https://dashboard.stripe.com/register) for Stripe to enable Stripe Tax. Stripe Tax provides reports of completed transactions, and it provides three different kinds of reports: 1. Itemized exports show a detailed view of completed transactions for all locations, or a country or state. 1. Summarized exports show an aggregated view of completed transactions by location. 1. Location reports show an aggregated view of completed transactions for your registrations in the US and Canada. To access these reports, go to the [Locations](https://dashboard.stripe.com/tax/locations) page on the Dashboard. In May 2024, we updated jurisdictions in our location reports, itemized exports, and summarized exports for increased consistency across Stripe Tax. These changes include: - Splitting some jurisdictions into multiple sub-jurisdictions - Changing the names of some jurisdictions As a result, jurisdiction names in transactions before and after May 2024 might not be identical. > You might be eligible for a 1099 tax form through a platform that pays you with Stripe. Learn more about how to [receive your forms](https://support.stripe.com/express/topics/1099-tax-forms). ## Exports Exports are CSV files that contain details of completed transactions where you enabled Stripe Tax. Transactions appear in reports with a delay, typically within one day after completion. Tax calculation amounts are recorded in the *presentment currency* (The presentment currency is the currency the customer uses to make a payment), which can differ from both the *settlement currency* (The settlement currency is the currency your bank account uses) and the tax authority’s local filing currency. When the presentment currency differs from the filing currency, Stripe Tax converts amounts using available exchange rates at the time of the transaction. Export reports allow you to view amounts in both the presentment and filing currencies. ### Itemized exports Itemized exports contain a detailed view of the line item level tax breakdown for every transaction. You might have multiple rows per line item if you have multiple jurisdictions imposing tax. This amount of detail can help with filing tax in jurisdictions that require more details in tax reports. Itemized exports contain cleansed addresses. In the US, the zip code might be only the 5-digit code, not the zip+4. Itemized exports also contain non-taxable transactions. Non-taxable transactions are transactions in locations where you’re not registered, in locations that Stripe Tax doesn’t support, or locations where no jurisdiction imposes tax. You can filter out these transactions by selecting **Exclude non-taxable transactions** when exporting. You can also filter transactions by jurisdiction before exporting. This helps reduce the size of large export files and eliminates the need to manually filter data after downloading. Jurisdiction filters are especially useful for EU OSS registrations (which include multiple countries) or regions with limited registration options. If you have only one registered jurisdiction, it’s automatically pre-selected. You can clear this selection to include transactions from all jurisdictions, including locations where you’re not registered. > #### Sub-state level reporting > > Use itemized exports for US states that require sub-state level reporting. > #### One Stop Shop (OSS) > > If you’ve registered for the One Stop Shop (OSS) within the European Union, you can download an itemized export of all your EU transactions. This export can assist in preparing your VAT OSS return. Itemized exports include non-taxable transactions (unless purposely excluded) and domestic transactions, which you don’t need to report in an OSS return. Make sure to filter out domestic transactions in your export. [Download example CSV file](https://docs.stripecdn.com/files/tax/tax.itemized_export.1.csv) #### Column Reference The itemized export contains the following columns. | Column name | Type | Example | Description | | --------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | `id` | Text | `in_1ABCdefGH123456`, `myOrder_123` | The container identifier. This ID represents the object that triggered the creation of the tax transaction. | | `tax_transaction_id` | Text | `tax_1ABCdefGH123456` | The unique identifier for the tax transaction. | | `reversal_original_tax_transaction_id` | Text | `tax_1XYZabcDE654321` | The ID of the original tax transaction that was reversed when `transaction_type` is `reversal`. | | `provider` | Text | `stripe`, `amazon`, `shopify` | The origin of the tax transaction. This will be `stripe` for Stripe transactions or the platform specified in an [import](https://docs.stripe.com/tax/reports.md#tax-data-imports) for third-party transactions. | | `type` | Text | `invoice`, `payment_intent`, `checkout` | The type of object that triggered the creation of the tax transaction. Possible values are `checkout`, `credit_note`, `external`, `invoice`, `payment_intent`, and `refund`. | | `transaction_type` | Text | `transaction`, `reversal` | The type of tax transaction. The transaction reverses an earlier transaction when `transaction_type` is `reversal`. Possible values are `transaction` and `reversal`. | | `transaction_date_utc` | Date and time (`yyyy-MM-dd HH:mm:ss`) | `2024-06-07 18:07:21` | The time at which the tax liability is assumed or reduced, in UTC. | | `tax_date_utc` | Date and time (`yyyy-MM-dd HH:mm:ss`) | `2024-06-07 18:07:21` | The time at which effective tax rules and rates were applied to the tax transaction, in UTC. | | `transaction_date` | Date and time (`yyyy-MM-dd HH:mm:ss`) | `2024-06-07 11:07:21` | The time at which the tax liability is assumed or reduced, in the requested timezone. | | `tax_date` | Date and time (`yyyy-MM-dd HH:mm:ss`) | `2024-06-07 11:07:21` | The time at which effective tax rules and rates were applied to the tax transaction, in the requested timezone. | | `effective_at_utc` | Date and time (`yyyy-MM-dd HH:mm:ss`) | `2024-06-07 18:07:21` | The time at which the tax transaction was created, in UTC. | | `payment_intent_id` | Text | `pi_1ABCdefGH123456` | The ID of the Payment Intent associated with the tax transaction. | | `line_item_id` | Text | `il_1ABCdefGH123456`, `myLineItem_123` | The ID of the line item associated with the tax transaction line item (for example, an invoice line item ID when the tax transaction `type` is `invoice`). | | `subtotal` | Decimal number | `10.00` | The line item subtotal amount. This includes taxes when `tax_behavior` is `inclusive`. | | `total` | Decimal number | `10.80` | The line item total amount inclusive of tax. | | `tax_behavior` | Either `inclusive` or `exclusive` | `exclusive` | Taxes are included in `subtotal` when `tax_behavior` is `inclusive` and excluded from `subtotal` when `tax_behavior` is `exclusive`. | | `tax_code` | Text | `txcd_10000000` | The product [tax code](https://docs.stripe.com/tax/tax-codes.md) associated with the tax transaction line item. | | `jurisdiction_name` | Text | `CALIFORNIA`, `NEW YORK` | The name of the jurisdiction that imposed the tax. | | `jurisdiction_level` | Either `country`, `state`, `county`, `city`, or `district` | `state`, `county` | The level of the jurisdiction that imposed the tax. | | `country_code` | Text ([ISO 3166-1 alpha-2](https://en.wikipedia.org/wiki/ISO_3166-1_alpha-2)) | `US`, `CA`, `GB` | The country of the jurisdiction where tax was imposed. This is a code that represents the line item’s origin country for origin-based tax collection or the item’s destination country for destination-based tax collection. | | `state_code` | Text ([ISO 3166-2](https://en.wikipedia.org/wiki/ISO_3166-2) without country prefix) | `CA`, `NY`, `TX` | The state, county, province, or region of the jurisdiction where tax was imposed. This is a code without the country prefix that represents the line item’s origin state for origin-based tax collection or destination state for destination-based tax collection. This value isn’t guaranteed to be set when `jurisdiction_level` is `country`. | | `taxability` | Either `taxable` or `nontaxable` | `taxable` | Indicates whether the line item is taxable in the applicable jurisdiction. | | `taxability_reason` | Either `customer_exempt`, `not_collecting`, `not_subject_to_tax`, `jurisdiction_unsupported`, `not_supported`, `product_exempt`, `product_exempt_holiday`, `reduced_rated`, `standard_rated`, `reverse_charge`, `zero_rated`, `taxable_basis_reduced`, `portion_standard_rated`, `portion_reduced_rated`, `portion_product_exempt`, or `proportionally_rated` | `standard_rated` | The reason for the taxability in the applicable jurisdiction. | | `tax_rate` | Decimal number | `0.08`, `0.0625` | The tax rate percentage as a decimal (for example, 0.08 for 8%). Rounded to 6 decimal places. | | `tax_type` | Either `sales_tax`, `use_tax`, `vat`, `gst`, `pst`, `hst`, `qst`, `ct`, `sst`, `rst`, `jct`, `igst`, `lease_tax`, `communications_tax`, `amusement_tax`, `service_tax`, `gross_receipts_communications_tax`, or `service_communications_tax` | `sales_tax`, `vat`, `gst` | The type of imposed tax. This value isn’t guaranteed to be set for `taxability_reason` values of `not_collecting`, `not_subject_to_tax`, `reverse_charge` or `not_supported`. | | `tax_name` | Text | `Value-added tax (VAT)` | A human-readable name of the imposed tax. | | `quantity_decimal` | Decimal number | `1.5`, `2` | The number of units being purchased or reversed when the `transaction_type` is `reversal`. | | `currency` | Text ([ISO 4217](https://docs.stripe.com/currencies.md)) | `usd`, `eur`, `gbp` | The three-letter ISO 4217 code for the currency in which amounts are defined. This is the *presentment currency* (The presentment currency is the currency the customer uses to make a payment), which can differ from both the *settlement currency* (The settlement currency is the currency your bank account uses) and the tax authority’s local filing currency. | | `gross_amount` | Decimal number | `10.00` | The gross amount exclusive of tax. | | `taxable_amount` | Decimal number | `10.00` | The amount of the line item that is considered taxable. | | `non_taxable_amount` | Decimal number | `0.00` | The amount of the line item that is considered non-taxable. | | `tax_amount` | Decimal number | `0.80` | The amount of tax calculated for the applicable jurisdiction. | | `filing_currency` | Text ([ISO 4217](https://docs.stripe.com/currencies.md)) | `usd`, `eur`, `gbp` | The three-letter ISO 4217 code for the local currency used by the applicable tax authority. Filing amounts are expressed in this currency. This value may be empty for `taxability_reason` values of `not_supported`, `not_subject_to_tax`, and `not_collecting`. | | `filing_exchange_rate` | Decimal number | `1.0` | The exchange rate used to convert `currency` to the tax authority’s local filing currency. This value isn’t guaranteed to be set for `taxability_reason` values of `not_supported`, `not_subject_to_tax`, and `not_collecting`. | | `filing_tax_amount` | Decimal number | `0.80` | The amount of tax calculated for the line item, expressed in the tax authority’s local filing currency. This is empty when `filing_currency` is empty. | | `filing_taxable_amount` | Decimal number | `10.00` | The amount of the line item that is taxable, expressed in the tax authority’s local filing currency. This is empty when `filing_currency` is empty. | | `filing_non_taxable_amount` | Decimal number | `0.00` | The amount of the line item that is non-taxable, expressed in the tax authority’s local filing currency. This is empty when `filing_currency` is empty. | | `customer_tax_id` | Text, list of Tax ID type & value pairs | `[["de_vat", "DE123456789"], ["us_ein", "12-3456789"]]` | The customer’s tax IDs associated with the tax transaction. | | `origin_resolved_address_line1` | Text | `510 Townsend St` | The line 1 of the tax transaction’s origin address as determined by Stripe Tax (for example, street, PO Box, or company name). | | `origin_resolved_address_line2` | Text | `Suite 200` | The line 2 of the tax transaction’s origin address as determined by Stripe Tax (for example, apartment, suite, unit, or building). | | `origin_resolved_address_city` | Text | `San Francisco` | The city, district, suburb, town, or village of the tax transaction’s origin address as determined by Stripe Tax. | | `origin_resolved_address_state` | Text ([ISO 3166-2](https://en.wikipedia.org/wiki/ISO_3166-2) without country prefix) | `CA`, `NY` | The state, county, province, or region of the tax transaction’s origin address as determined by Stripe Tax. | | `origin_resolved_address_postal_code` | Text | `94103` | The ZIP or postal code of the tax transaction’s origin address as determined by Stripe Tax. | | `origin_resolved_address_country` | Text ([ISO 3166-1 alpha-2](https://en.wikipedia.org/wiki/ISO_3166-1_alpha-2)) | `US`, `CA` | The country of the tax transaction’s origin address as determined by Stripe Tax. | | `destination_resolved_address_line1` | Text | `123 Main St` | The line 1 of the customer’s address as determined by Stripe Tax using available customer details (for example, street, PO Box, or company name). | | `destination_resolved_address_line2` | Text | `Apt 4` | The line 2 of the customer’s address as determined by Stripe Tax using available customer details (for example, apartment, suite, unit, or building). | | `destination_resolved_address_city` | Text | `Los Angeles` | The city, district, suburb, town, or village of the customer’s address as determined by Stripe Tax using available customer details. | | `destination_resolved_address_state` | Text ([ISO 3166-2](https://en.wikipedia.org/wiki/ISO_3166-2) without country prefix) | `CA`, `NY` | The state, county, province, or region of the customer’s address as determined by Stripe Tax using available customer details. | | `destination_resolved_address_postal_code` | Text | `90001` | The ZIP or postal code of the customer’s address as determined by Stripe Tax using available customer details. | | `destination_resolved_address_country` | Text ([ISO 3166-1 alpha-2](https://en.wikipedia.org/wiki/ISO_3166-1_alpha-2)) | `US`, `CA` | The country of the customer’s address as determined by Stripe Tax using available customer details. | | `performance_location_resolved_address_line1` | Text | `123 Main St` | The line 1 of the tax location address as determined by Stripe Tax (for example, street, PO Box, or company name). | | `performance_location_resolved_address_line2` | Text | `Apt 4` | The line 2 of the tax location address as determined by Stripe Tax (for example, apartment, suite, unit, or building). | | `performance_location_resolved_address_city` | Text | `Los Angeles` | The city, district, suburb, town, or village of the tax location address as determined by Stripe Tax. | | `performance_location_resolved_address_state` | Text ([ISO 3166-2](https://en.wikipedia.org/wiki/ISO_3166-2) without country prefix) | `CA`, `NY` | The state, county, province, or region of the tax location address as determined by Stripe Tax. | | `performance_location_resolved_address_postal_code` | Text | `90001` | The ZIP or postal code of the tax location address as determined by Stripe Tax. | | `performance_location_resolved_address_country` | Text ([ISO 3166-1 alpha-2](https://en.wikipedia.org/wiki/ISO_3166-1_alpha-2)) | `US`, `CA` | The country of the tax location address as determined by Stripe Tax. | | `invoice_id` | Text | `in_1ABCdefGH123456` | The ID of the invoice associated with the tax transaction. | | `invoice_number` | Text | `ABC123` | A unique, identifying string that appears on emails sent to the customer for the invoice, only available when `invoice_id` is present. | | `customer_id` | Text | `cus_1ABCdefGH123456` | The ID of the customer record associated with the transaction. | | `customer_name` | Text | `Jenny Rosen` | The customer’s current full name or business name, only available when `customer_id` is present. | | `customer_email` | Text | `jenny.rosen@example.com` | The customer’s current email address, only available when `customer_id` is present. | | `customer_taxability_override` | Either `customer_exempt`, `reverse_charge`, or `none` | `none` | The customer’s tax status used for taxability of the tax transaction. | [Metadata](https://docs.stripe.com/reports/metadata.md) allows for supplementary information to be attached to each transaction. The Itemized export supports the following metadata sections. Each metadata key you select will appear as a column using the `section[key]` naming format. For example, if you select the `order_id` key from `credit_note_metadata`, the resulting column will be named `credit_note_metadata[order_id]`. - Credit Notes (`credit_note_metadata`) - Invoices (`invoice_metadata`) - Payment Intents (`payment_metadata`) - Refunds (`refund_metadata`) - Tax Transactions (`tax_transaction_metadata`) ### Summarized exports Summarized exports contain an aggregated view of transactions per jurisdiction. In certain cases, such as when currencies or tax rates vary, you might have multiple rows per jurisdiction. All columns account for negative line items generated as a result of subscription prorations or credits for unused time. This helps reconcile your summarized and itemized exports. Summarized exports don’t contain non-taxable transactions, unlike itemized exports. You can also filter transactions by jurisdiction before exporting. This helps reduce the size of large export files and eliminates the need to manually filter data after downloading. Jurisdiction filters are especially useful for EU OSS registrations (which include multiple countries) or regions with limited registration options. If you have only one registered jurisdiction, it’s automatically pre-selected. You can clear this selection to include transactions from all jurisdictions. > Use this export for country-level filings and VAT OSS, and for simpler US states. [Download example CSV file](https://docs.stripecdn.com/files/tax/tax.summarized_export.1.csv) #### Column Reference The summarized export contains the following columns. Some columns aggregate only one type of tax transaction. For a definition of transaction types, see [`transaction_type`](https://docs.stripe.com/tax/reports.md#itemized-exports-columns) in the itemized export column reference. | Column name | Type | Example | Description | | ------------------------------- | ------------------------------------------------------------------------------------ | ------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | `transaction_date_start_utc` | Date and time (`yyyy-MM-dd HH:mm:ss`) | `2024-01-01 00:00:00` | The start of the date range for tax transactions included in this aggregation, in UTC. | | `transaction_date_start` | Date and time (`yyyy-MM-dd HH:mm:ss`) | `2024-01-01 00:00:00` | The start of the date range for tax transactions included in this aggregation, in the requested timezone. | | `transaction_date_end_utc` | Date and time (`yyyy-MM-dd HH:mm:ss`) | `2024-01-31 23:59:59` | The end of the date range for tax transactions included in this aggregation, in UTC. | | `transaction_date_end` | Date and time (`yyyy-MM-dd HH:mm:ss`) | `2024-01-31 23:59:59` | The end of the date range for tax transactions included in this aggregation, in the requested timezone. | | `transaction_currency` | Text ([ISO 4217](https://docs.stripe.com/currencies.md)) | `usd`, `eur`, `gbp` | The three-letter ISO 4217 code for the currency in which amounts are defined. This is the *presentment currency* (The presentment currency is the currency the customer uses to make a payment), which can differ from both the *settlement currency* (The settlement currency is the currency your bank account uses) and the tax authority’s local filing currency. | | `filing_currency` | Text ([ISO 4217](https://docs.stripe.com/currencies.md)) | `usd`, `eur`, `gbp` | The three-letter ISO 4217 code for the local currency used by the applicable tax authority. Filing amounts are expressed in this currency. | | `country_code` | Text ([ISO 3166-1 alpha-2](https://en.wikipedia.org/wiki/ISO_3166-1_alpha-2)) | `US`, `CA`, `GB` | The country of the jurisdiction where tax was imposed. This is a code that represents the line item’s origin country for origin-based tax collection or the item’s destination country for destination-based tax collection. | | `state_code` | Text ([ISO 3166-2](https://en.wikipedia.org/wiki/ISO_3166-2) without country prefix) | `CA`, `NY`, `TX` | The state, county, province, or region of the jurisdiction where tax was imposed. This is a code without the country prefix that represents the line item’s origin state for origin-based tax collection or destination state for destination-based tax collection. This value isn’t guaranteed to be set when `jurisdiction_level` is `country`. | | `jurisdiction_name` | Text | `CALIFORNIA`, `NEW YORK` | The name of the jurisdiction that imposed the tax. Transactions are grouped by jurisdiction for aggregation. | | `jurisdiction_level` | Either `country`, `state`, `county`, `city`, or `district` | `state`, `county` | The level of the jurisdiction that imposed the tax. Transactions are grouped by jurisdiction level for aggregation. | | `tax_rate` | Decimal number | `0.08`, `0.0625` | The tax rate percentage as a decimal (for example, 0.08 for 8%). Rounded to 6 decimal places. | | `total_sales` | Decimal number | `500.00` | The sum of sales amounts excluding tax. This represents the total gross sales for the jurisdiction. Aggregates `transaction` transactions only. | | `total` | Decimal number | `540.00` | The sum of sales transaction amounts including tax. This represents the total amount charged to customers. Aggregates `transaction` transactions only. | | `total_sales_refunded` | Decimal number | `5.00` | The sum of refund amounts excluding tax. This represents the total amount refunded to customers, not including the tax portion. Aggregates `reversal` transactions only. | | `total_tax_refunded` | Decimal number | `0.40` | The sum of tax amounts refunded. This represents the total tax portion of refunds. Aggregates `reversal` transactions only. | | `total_tax_collected` | Decimal number | `39.60` | The sum of tax amounts collected. This represents the total tax liability before refunds. Aggregates `transaction` transactions only. | | `total_taxable_sales` | Decimal number | `495.00` | The sum of taxable amounts. This represents the portion of sales that were subject to tax. Aggregates `transaction` transactions only. | | `total_nontaxable_sales` | Decimal number | `0.00` | The sum of non-taxable amounts. This represents the portion of sales that were not subject to tax. Aggregates `transaction` transactions only. | | `filing_total_sales` | Decimal number | `500.00` | The sum of sales amounts excluding tax expressed in the tax authority’s local filing currency. This represents the total gross sales for the jurisdiction in the filing currency. Aggregates `transaction` transactions only. | | `filing_total_taxable_sales` | Decimal number | `495.00` | The sum of taxable amounts expressed in the tax authority’s local filing currency. This represents the portion of sales that were subject to tax. Aggregates `transaction` transactions only. | | `filing_total_nontaxable_sales` | Decimal number | `0.00` | The sum of non-taxable amounts expressed in the tax authority’s local filing currency. This represents the portion of sales that were not subject to tax. Aggregates `transaction` transactions only. | | `filing_total_tax_collected` | Decimal number | `39.60` | The sum of tax amounts collected expressed in the tax authority’s local filing currency. This represents the total tax liability before refunds. Aggregates `transaction` transactions only. | | `filing_total_sales_refunded` | Decimal number | `5.00` | The sum of refund amounts excluding tax expressed in the tax authority’s local filing currency. This represents the total amount refunded to customers, not including the tax portion. Aggregates `reversal` transactions only. | | `filing_total_tax_refunded` | Decimal number | `0.40` | The sum of tax amounts refunded expressed in the tax authority’s local filing currency. This represents the total tax portion of refunds. Aggregates `reversal` transactions only. | | `filing_total_taxable_refunded` | Decimal number | `5.00` | The sum of taxable refund amounts expressed in the tax authority’s local filing currency. This represents the taxable portion of refunds. Aggregates `reversal` transactions only. | | `filing_tax_payable` | Decimal number | `39.20` | The net tax liability (tax collected minus tax refunded) expressed in the tax authority’s local filing currency. This represents the amount owed to or refundable from the tax authority. | ## Imports You can import transaction data from third-party platforms into Stripe Tax using CSV files. This lets you consolidate sales data from multiple platforms to get a unified view of your tax obligations. By importing your external platform transactions, you can: - Eliminate the need to reconcile and aggregate across different platforms. - Stay compliant by having the most accurate view of your tax obligations. - Make informed decisions about tax registration requirements. [Learn more about importing transactions](https://docs.stripe.com/tax/imports.md) ## Location reports Location reports provide a summary of transaction and refund data aggregated for specific locations. Every location report follows the filing and formatting requirements of the location it’s generated for, and aligns with the specific filing periods of its online filing portal. You can select the **frequency** and **period** within the report, as determined by the location. Stripe provides location reports for the US and Canada. You can only view location reports in the Dashboard and can’t download them. Stripe Tax currently doesn’t support use cases beyond your transaction data, such as credits, prepayments, discounts, and so on. As a result, the final numbers for your business’s filing might vary. > - Location reports include transactions starting from January 1, 2023, and support fiscal annual periods from 2024 onward. To access your transaction data from 2022, use [itemized](https://docs.stripe.com/tax/reports.md#itemized-exports) or [summarized](https://docs.stripe.com/tax/reports.md#summarized-exports) exports. - Location reports don’t include [imported transactions](https://docs.stripe.com/tax/imports.md). If you’ve imported third-party transaction data, use the [itemized](https://docs.stripe.com/tax/reports.md#itemized-exports) or [summarized](https://docs.stripe.com/tax/reports.md#summarized-exports) exports to view that data. ### Refunds Location reports include refunds associated with an original transaction in the same period as the original transaction, even if the refund occurred much later. This can affect the aggregated amounts in a report. Stripe doesn’t allow the reassigning of refunds to alternate periods. #### Partial Stripe Tax API refunds If you [refund a tax amount](https://docs.stripe.com/tax/custom.md#reversals-partial) such that the total tax is no longer proportional to the subtotal, your tax reporting can be unreliable. It won’t automatically adjust the taxable and nontaxable amounts, and won’t reflect the reason for the tax reversal (such as product exempt, customer exempt, or reverse charge). We recommend not refunding partial line item tax amounts. Instead, fully reverse the transaction and create a new one with appropriate inputs for an accurate tax calculation. ### Tax types Location reports support sales or use tax types only. For more detailed breakdowns including other tax types, use [itemized exports](https://docs.stripe.com/tax/reports.md#itemized-exports). ### Location specific considerations The locations listed below have additional report considerations: - [Alaska](https://docs.stripe.com/tax/supported-countries/united-states/collect-tax.md?tax-jurisdiction-united-states=alaska#location-reports) - [Arizona](https://docs.stripe.com/tax/supported-countries/united-states/collect-tax.md?tax-jurisdiction-united-states=arizona#location-reports) - [Florida](https://docs.stripe.com/tax/supported-countries/united-states/collect-tax.md?tax-jurisdiction-united-states=florida#location-reports) - [Hawaii](https://docs.stripe.com/tax/supported-countries/united-states/collect-tax.md?tax-jurisdiction-united-states=hawaii#location-reports) - [Illinois](https://docs.stripe.com/tax/supported-countries/united-states/collect-tax.md?tax-jurisdiction-united-states=illinois#location-reports) - [Kentucky](https://docs.stripe.com/tax/supported-countries/united-states/collect-tax.md?tax-jurisdiction-united-states=kentucky#location-reports) - [Tennessee](https://docs.stripe.com/tax/supported-countries/united-states/collect-tax.md?tax-jurisdiction-united-states=tennessee#location-reports) - [Washington](https://docs.stripe.com/tax/supported-countries/united-states/collect-tax.md?tax-jurisdiction-united-states=washington#location-reports) ## Access data using exports and reports ### Itemized and summarized exports 1. Go to the **[Locations](https://dashboard.stripe.com/tax/locations)** page on the Dashboard. 1. Click **Export transactions**. 1. Specify the date range and time zone. 1. Optionally, filter by jurisdiction to export transactions from specific locations only. 1. Select either **Itemized export** or **Summarized export**. If you selected **Itemized export**: 1. Select the **Columns** you want. 1. Select whether to **Exclude non-taxable transactions** or not. 1. Click **Export**. The export might need time to process. #### Itemized exports by location 1. Go to the **[Locations](https://dashboard.stripe.com/tax/locations)** page on the Dashboard. 1. Click the location you want to generate an export for. 1. Click **Export transactions**. 1. Specify the date range and the time zone. 1. Select the **Columns** you want 1. Select whether to **Exclude non-taxable transactions** or not. 1. Click **Export**. The export might need time to process. ### Location reports 1. Go to the **[Locations](https://dashboard.stripe.com/tax/locations)** page on the Dashboard. 1. Click the location whose location report you want to access. 1. Select the **Frequency**. 1. Select the **Period**. ## Scheduled Tax reports Stripe can generate your Tax reports on a schedule. ### Itemized and summarized exports 1. Go to the **[Locations](https://dashboard.stripe.com/tax/locations)** page on the Dashboard. 1. Click **Export transactions**. 1. Click **Schedule…** 1. Select the **Schedule** you want to receive your reports by: **Daily**, **Weekly**, or **Monthly**. To disable scheduled reports, select **None**. 1. Select **Columns** for **Itemized tax transactions**. We recommend exporting **All** columns for completeness. 1. Click **Save**. ### Itemized exports by location 1. Go to the **[Locations](https://dashboard.stripe.com/tax/locations)** page on the Dashboard. 1. Click the location you want to schedule Tax reports for. 1. Click **Export transactions**. 1. Click **Schedule…** 1. Select the **Schedule** you want to receive your reports by: **Daily**, **Weekly**, or **Monthly**. To disable scheduled reports, select **None**. 1. Select **Columns**. We recommend exporting **All** columns for completeness. 1. Click **Save**. ### Location reports You can’t schedule location reports. ## Giving access to your accountant If you want to give access to your accountant or other trusted third parties to access your Tax reports, you can [invite them as a team member](https://support.stripe.com/questions/invite-team-members-or-developers-to-access-your-stripe-account). After you invite them, your accountant (or others) can perform the same steps described above to access location reports, itemized, and summarized exports. > Give your users the smallest set of permissions possible that they can still perform their duties with. > > For accessing Tax reports, we recommend the **View Only** role. See [user roles](https://docs.stripe.com/get-started/account/teams/roles.md) to learn what this role can and can’t do. ## Tax calculations recorded in reports Stripe Tax exports include transactions created using [Stripe Tax API](https://docs.stripe.com/tax/custom.md) and operations on Stripe objects with `automatic_tax[enabled]=true`. > We consider transactions effective on the date they finalize and we don’t recalculate taxes afterwards. The following operations *increase* the balance of total tax reported: - The customer completes a payment in a Checkout Session. This also applies to Checkout Sessions created through [Payment Links](https://docs.stripe.com/api/payment_links/payment_links.md). - [Finalizing](https://docs.stripe.com/api/invoices/finalize.md) an invoice. This applies to one-off invoices and recurring (subscription) invoices. [Invoice finalization](https://docs.stripe.com/invoicing/integration/workflow-transitions.md) happens when the state of the invoice transitions from a `draft` to an `open` state. This transition happens *before* the invoice is paid. - Transitioning the state of an invoice from `uncollectible` to `paid` through the [Pay Invoices API](https://docs.stripe.com/api/invoices/pay.md). - [Voiding](https://docs.stripe.com/api/credit_notes/void.md) a credit note. - [Creating](https://docs.stripe.com/api/tax/transactions/create_from_calculation.md) a tax transaction using the Stripe Tax API. The following operations *decrease* the balance of total tax reported: - [Voiding](https://docs.stripe.com/api/invoices/void.md) an invoice. - [Marking](https://docs.stripe.com/api/invoices/mark_uncollectible.md) an invoice as uncollectible. - [Creating](https://docs.stripe.com/api/credit_notes/create.md) a credit note. - [Creating](https://docs.stripe.com/api/refunds.md) a refund of a charge associated with an invoice or a Checkout Session. - [Creating a reversal](https://docs.stripe.com/api/tax/transactions/create_reversal.md) of a tax transaction using the Stripe Tax API. The following operations aren’t reflected in Tax reports: - [Disputes](https://docs.stripe.com/disputes.md) that are upheld by the cardholder’s bank. Stripe Tax doesn’t decrease the balance of the collected total tax. For example, for a disputed transaction with an amount of 100 USD and exclusive tax of 10 USD, Tax reports still reflect the total tax collected as 10 USD. - Refunds of [uncaptured amounts](https://docs.stripe.com/api/payment_intents/capture.md#capture_payment_intent-amount_to_capture) of a payment. This can happen when performing a [partial capture](https://docs.stripe.com/api/payment_intents/capture.md#capture_payment_intent-amount_to_capture) for payments of Checkout sessions using [capture_method=manual](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-payment_intent_data-capture_method). When the capture amount is lower than the original amount, Stripe Tax doesn’t reduce the total balance of the collected tax. ## Tax data in Sigma and Data Pipeline If you want to create tailored reports for your specific needs, sign up for [Sigma](https://docs.stripe.com/stripe-data/how-sigma-works.md) or [Data Pipeline](https://docs.stripe.com/stripe-data/access-data-in-warehouse.md). For guidance on querying and creating custom tax data reports, see our guide on [Querying Tax data](https://docs.stripe.com/stripe-data/query-tax-data.md). ## See also - [Set up Stripe Tax](https://docs.stripe.com/tax/set-up.md) - [Products, prices, tax codes, and tax behavior](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md) - [Registering for tax](https://docs.stripe.com/tax/registering.md) - [Tax filing and remittance](https://docs.stripe.com/tax/filing.md)