---
title: "What's the difference between tax collected and tax payable?"
slug: "what-s-the-difference-between-tax-collected-and-tax-payable"
updated: 2026-06-08T17:02:39Z
published: 2026-06-16T18:32:36Z
canonical: "mysupport.roller.software/what-s-the-difference-between-tax-collected-and-tax-payable"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://mysupport.roller.software/llms.txt
> Use this file to discover all available pages before exploring further.

# What's the difference between tax collected and tax payable?

## Question

How does tax collected differ from tax payable in reports?

## Solution

The tax amount is determined by the [tax rate set](/v1/docs/adjust-your-tax-and-fees) for the venue or product in ROLLER. In reports, you'll find the terms tax collected and tax payable.

Tax collected is the tax amount collected from the guest at the time of purchase, while tax payable is the total tax amount included in gross revenue that is recognized and due once the booking is redeemed or has expired. Tax payable is important for recognizing revenue when using accrual accounting.

| Term | Definition | Example |
| --- | --- | --- |
| Tax Collected | The total tax amount collected from guests, and included in the transaction funds received, at the time of purchase. | On January 1st, a guest purchases a ticket for $20, which has $2.00 in tax included. This booking is scheduled for March 1st. The $2.00 tax is designated as tax collected in reports on January 1st. |
| Tax Payable | The total tax amount included in [gross revenue](/v1/docs/difference-between-gross-and-net-revenue) that is owed for the specified time period. | On January 1st, a guest purchases a ticket for $20, which has $2.00 in tax included. This booking is scheduled for March 1st. On March 1st, when the booking is redeemed at POS or expires, the money shifts from deferred revenue to gross revenue for accounting purposes. Tax payable is the total tax value included in gross revenue that needs to be paid now. |

## Learn more

- [Cash versus accrual accounting](/v1/docs/how-roller-tracks-revenue-cash-versus-accrual-accounting)
- [Revenue Recognition report](/v1/docs/revenue-recognition-report)

## Related

- [Cash versus accrual accounting](/how-roller-tracks-revenue-cash-versus-accrual-accounting.md)
- [Why don't my sales figures match funds received for the same day?](/why-don-t-my-sales-figures-match-funds-received-for-the-same-day.md)
- [How is revenue recognized for gift cards?](/how-is-revenue-recognized-for-gift-cards.md)
- [Sales Tax report (accrual accounting)](/sales-tax-report-accrual-accounting.md)
- [Difference between gross and net revenue](/difference-between-gross-and-net-revenue.md)