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

# Reports

> Printable annual and itemised statements

The Reports page (`/reports`) offers five report types, each **exportable as a PDF** (via your browser's Print → Save as PDF, optimized for landscape A4).

## Annual summary

Four key metrics (YTD income, expenses, estimated tax, free balance), a 12-month income breakdown table, a step-by-step tax derivation (from gross revenue to final tax burden), expenses by category (with accounting ledger codes), an AAM utilization bar, your top 5 clients by revenue, and an obligations summary.

## Issued invoices / Expenses

A freely date-filterable, itemised list — for invoices: issue/completion/payment date, invoice number, client, status, net/gross amount; for expenses: date, supplier, description, category, VAT%, net/gross amount — with a totals row.

## Income register

<Info>
  The official format under SZJA Act, Annex 5, Point I/5 — includes only **paid** invoices, sorted by payment date.
</Info>

A sequentially numbered list with document number, revenue date, client name, document type, payment method, and revenue/income amounts (the latter after the cost-ratio deduction). The bottom of the report includes a retention-requirement note and a signature line — records must be kept until the end of the 5th calendar year following the tax year (Art. 78. §).

## Outstanding invoices

A list of your unpaid (sent or overdue) invoices, sorted by due date, showing days overdue — overdue rows are highlighted in red.

## Related pages

For cash-transaction records, see [Cash Book](/en/cash-book).