Accounting Perspective
From a Shopify view, orders are created per customer as a B2C transaction with Global-e. From an accounting perspective, orders should be treated as domestic B2B orders booked against a Global-e account.
You may book any order line items to calculate gross revenue while bearing in mind that in most scenarios Global-e is responsible for handling remittance and filing local VAT and other taxes.
For estimated net revenue, you can subtract the CalculatedDutySubsidy field. For actual revenue, refer to the Global-e financial reconciliation report.