Glossary

Short definitions of the billing, tax, and Recurso-specific terms used across these docs. Where a term has a Recurso-specific nuance, that’s noted.

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Revenue & Metrics

MRR (Monthly Recurring Revenue) The normalized monthly value of your active recurring subscriptions. In Recurso, GET /v1/analytics/mrr returns both raw MRR and an FX-normalized MRR in a single reporting currency, with the exchange-rate source (live or static-fallback) attached. ARR (Annual Recurring Revenue) MRR × 12 — the annualized run-rate of recurring revenue. Churn The rate at which customers or revenue leave over a period. Customer churn counts cancellations; revenue churn measures lost recurring revenue. Recurso also predicts churn risk per customer (see Churn Prediction). Proration Charging or crediting a partial amount when a subscription changes mid-cycle (an upgrade, downgrade, or mid-period start) so the customer pays only for what they used.

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Subscriptions & Recovery

Dunning The process of recovering failed payments through automated retries and reminder emails before a subscription lapses. See Dunning Campaigns. Smart Retry Recurso’s intelligent payment-retry logic that schedules retries at times more likely to succeed, rather than at fixed intervals. See Smart Retry. Entitlement A feature grant attached to a plan. Two kinds: boolean (on/off, e.g. sso: true) and limit (a numeric quota, e.g. seats: 25). A customer’s effective entitlements are the union across their active and trialing subscriptions. See Entitlements. Reconciliation Confirming that the ledger, the invoices, and the payment gateway all agree on what money moved. Recurso exposes this as a first-class report at GET /v1/finance/reconciliation — the source of truth for ledger integrity during an incident.

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Ledger & Payments

Double-entry ledger An accounting system where every transaction posts equal and opposite debits and credits, so the books always balance. Recurso records billing events in a double-entry ledger; TigerBeetle is an optional high-throughput backend, with Postgres as the default. See Ledger. Idempotency key A client-supplied value (the Idempotency-Key header) that lets you safely retry a mutating request without causing a duplicate side effect — the same key returns the original result instead of charging or creating twice. Keys are scoped to your API key and expire after 24 hours. See Idempotency. Mandate (RBI e-mandate) A customer’s standing authorization to auto-debit recurring payments, governed by the Reserve Bank of India’s e-mandate framework. Required for compliant recurring charges in India. See UPI & Mandates.

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Multi-Tenancy

Tenant A single business/account boundary inside Recurso. All data — plans, customers, subscriptions, ledger accounts — is scoped to a tenant, and API keys authenticate against exactly one. Most single-product SaaS companies have one tenant; multi-tenant setups (agencies, resellers) have many. Resources belonging to another tenant return 404, not 403, to avoid leaking their existence.

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India GST & Tax

GSTIN (GST Identification Number) The 15-character tax ID of a GST-registered business in India: 2-digit state code + 10-character PAN + entity digit + Z + a check character. Recurso validates it against that pattern. SAC (Services Accounting Code) The classification code for a service under GST (SaaS commonly uses codes in the 9983xx family). Printed on GST-compliant invoices. Place of supply The location that determines which GST applies. When the seller and buyer are in the same state it’s intrastate (CGST + SGST); different states make it interstate (IGST). Recurso derives it from the customer’s billing-address state / place_of_supply. CGST / SGST / IGST The three components of GST. CGST (Central) and SGST (State) each take half the rate on intrastate sales; IGST (Integrated) takes the full rate on interstate sales. Example: 18% is either 9% CGST + 9% SGST, or 18% IGST. IRN / IRP (Invoice Reference Number / Invoice Registration Portal) Under India’s e-invoicing mandate, B2B invoices above the turnover threshold must be registered with the government IRP, which returns a unique IRN, an acknowledgement number, and a signed QR code. Recurso submits automatically when e-invoicing is enabled. See E-Invoicing. LUT (Letter of Undertaking) A document that lets an Indian exporter supply services abroad without charging IGST (a zero-rated export supply), instead of paying tax and claiming a refund. Relevant when billing international customers from an Indian entity.

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US & Global Tax

Nexus A connection to a US state (physical or economic) that obligates a seller to collect that state’s sales tax. Recurso does not model nexus itself — it relies on your TaxJar account configuration and records TaxJar’s answer honestly on the invoice. See US Sales Tax. Reverse charge A mechanism (in GST and EU VAT) where the buyer, not the seller, accounts for the tax — common in cross-border B2B. Flagged on the invoice where it applies.

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