[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-tiktok-shop-accounting":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"tiktok-shop-accounting","TikTok Shop accounting: revenue, commissions and payouts","How to book TikTok Shop sales: gross revenue not payout, settlement with the platform, commissions, samples for creators, returns, monthly checklist.","\u003Cp>A TikTok Shop payout is a balance: sales minus commissions, fees, returns and deductions. Accounting must split this balance into parts, i.e. recognise revenue from each sale at the full amount paid by the customer, platform fees as costs and returns as corrections. This article shows how to reconcile the platform's reports with the records and the bank each month. The formalities before starting sales are described in the article on \u003Ca href=\"\u002Fen\u002Fadvice\u002Ftiktok-shop-overview\">selling on TikTok Shop\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>Four data sources to reconcile\u003C\u002Fh2>\u003Cp>Closing the month requires lining up four data sets that rarely match by amount or date:\u003C\u002Fp>\u003Col>\u003Cli>\u003Cstrong>Orders\u003C\u002Fstrong> from the seller panel, with the shipping date, gross value, delivery cost and status (fulfilled, cancelled, returned).\u003C\u002Fli>\u003Cli>\u003Cstrong>Sales documents\u003C\u002Fstrong>, i.e. cash-register receipts, entries in the sales register kept without a cash register, or invoices for firms.\u003C\u002Fli>\u003Cli>\u003Cstrong>Settlement report\u003C\u002Fstrong> of the platform, showing which orders and deductions make up each payout.\u003C\u002Fli>\u003Cli>\u003Cstrong>Bank statement\u003C\u002Fstrong> with inflows from the operator.\u003C\u002Fli>\u003C\u002Fol>\u003Cp>It is most convenient to work on a single spreadsheet, in which each order has a number, a sale date, a gross amount, assigned fees and the number of the payout in which it was settled. Differences between the columns immediately reveal missing receipts, returns without a correction, and deductions without a document.\u003C\u002Fp>\u003Ch2>When and at what amount revenue arises\u003C\u002Fh2>\u003Cp>Revenue is the price paid by the customer, together with the delivery fee if it is collected by the seller. For income tax, the revenue date is the day of release of the goods, but no later than the day the invoice is issued or payment is received (Article 14(1c) of the PIT Act). For VAT, the tax obligation in principle arises at the moment of delivery. The date of payout from the platform is therefore irrelevant for recognising the sale. An order shipped on 30 September but settled in the October payout is September revenue.\u003C\u002Fp>\u003Cp>Sales to consumers above the limit or involving goods excluded from the exemption are recorded on a cash register. For mail-order sales, an exemption from the cash register is possible if the seller receives the entire payment through a bank into their bank account and the records and payment evidence clearly show which order and which customer the payment concerns. The platform's order report must make this possible.\u003C\u002Fp>\u003Ch2>Settlement with the platform step by step\u003C\u002Fh2>\u003Cp>The platform collects money from the customer and holds it for a while, so for the seller it is a debtor. A good practice, mandatory in full accounting, is to keep a separate account with the operator:\u003C\u002Fp>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Event\u003C\u002Fth>\u003Cth>Recognition\u003C\u002Fth>\u003Cth>Effect on the balance due from the platform\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>Sale of PLN 120 gross\u003C\u002Ftd>\u003Ctd>Revenue (net) and output VAT\u003C\u002Ftd>\u003Ctd>+PLN 120\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Commission and transaction fee of PLN 14\u003C\u002Ftd>\u003Ctd>Cost based on the platform invoice\u003C\u002Ftd>\u003Ctd>−PLN 14\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Return of another order of PLN 40\u003C\u002Ftd>\u003Ctd>Sales correction\u003C\u002Ftd>\u003Ctd>−PLN 40\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Payout to the account of PLN 66\u003C\u002Ftd>\u003Ctd>Settlement of the receivable\u003C\u002Ftd>\u003Ctd>−PLN 66, balance PLN 0\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>If, after posting all the documents, the balance is not zero, some event is missing. It can be a deduction for an ad campaign paid from the balance, a reserve for returns, or a fee for which no invoice has been retrieved.\u003C\u002Fp>\u003Cp>In the KPiR (tax book of revenue and expenditure), there are no settlement accounts, but the same reconciliation is worth keeping in an auxiliary spreadsheet. Full accounting books are mandatory for sp. z o.o. (limited liability companies) and for individuals whose net sales revenue in the previous year reached the equivalent of EUR 2,500,000.\u003C\u002Fp>\u003Ch2>Fees, ads and cooperation with creators\u003C\u002Fh2>\u003Cul>\u003Cli>\u003Cstrong>Platform commissions and fees\u003C\u002Fstrong> are documented by an invoice from the operator. Where it is issued by a foreign company, an active VAT payer settles the import of services. An entrepreneur exempt from VAT must register as a VAT-UE taxpayer before the first purchase.\u003C\u002Fli>\u003Cli>\u003Cstrong>Ads in the app\u003C\u002Fstrong> are a separate service with a separate invoice. Bought from a foreign company, they fall within the catalogue of services covered by withholding tax, so it is worth holding the supplier's certificate of tax residence.\u003C\u002Fli>\u003Cli>\u003Cstrong>Commissions for creators\u003C\u002Fstrong> from the affiliate programme are deducted from the seller's settlements. They are a cost based on the platform document or the creator's invoice, depending on the model. The creator's side is covered in the article on the \u003Ca href=\"\u002Fen\u002Fadvice\u002Ftiktok-shop-affiliate\">TikTok Shop affiliate programme\u003C\u002Fa>.\u003C\u002Fli>\u003Cli>\u003Cstrong>Samples for creators\u003C\u002Fstrong> given free of charge for promotional purposes are not a VAT-taxed supply if they meet the statutory definition of a sample (Article 7(3) and (7) of the VAT Act). Their release should be documented, e.g. by a list of recipients with date and description of the goods.\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>Returns, cancellations and discounts\u003C\u002Fh2>\u003Cp>With online purchases, a consumer may withdraw without giving a reason within 14 days (Article 27 of the Consumer Rights Act), so September returns often come in in October. A return is recognised as a correction in the month in which it was accepted. For a receipt, a returns ledger with proof of payment must be kept; for an invoice, a correcting invoice has to be issued. Orders cancelled before shipping should not reach the sales records at all.\u003C\u002Fp>\u003Cp>Vouchers and discounts financed by the platform rather than by the seller require caution. The customer pays less, but the seller receives the full price. How such a subsidy is recognised depends on the rules and the report, so it is worth analysing them with the accountant on the first campaign.\u003C\u002Fp>\u003Ch2>End-of-month checklist\u003C\u002Fh2>\u003Col>\u003Cli>Download the orders report and the settlement report for the full calendar month.\u003C\u002Fli>\u003Cli>Compare the number and value of shipped orders with receipts, records and invoices.\u003C\u002Fli>\u003Cli>Download invoices for commissions, fees and ads, and check whether they show the firm's VAT-UE number.\u003C\u002Fli>\u003Cli>Assign returns to the original orders and prepare corrections.\u003C\u002Fli>\u003Cli>Reconcile payouts with the bank statement. For payouts in a foreign currency, convert them at the NBP rate and determine exchange-rate differences.\u003C\u002Fli>\u003Cli>Clarify every deduction without a document before closing JPK_V7.\u003C\u002Fli>\u003C\u002Fol>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>We keep the books of sellers from online platforms. We set up reports that can be reconciled with the records, book settlements with the operator and settle the import of services. We handle both \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Ffull-accounting\">full accounting\u003C\u002Fa> for companies and larger shops, and sales documentation under the service of \u003Ca href=\"\u002Fen\u002Fservices\u002Finvoices\u002Ffaktura-vat\">VAT invoices\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]