How Do You Record a Marketplace Commission Invoice in Your Books?

To record a marketplace commission invoice, debit the invoice amount excluding VAT (KDV) to account 760 Marketing, Sales and Distribution Expenses and its 20% VAT to account 191 Deductible VAT, then credit the total to account 320 Suppliers. If the marketplace deducts its commission from your marketplace payout (hakediş), offset the payable in account 320 against the receivable in account 120 Customers when the payment arrives.

Commission invoice journal entry: sample journal (yevmiye) entry

Marketplaces such as Trendyol, Hepsiburada, n11 and Amazon issue you invoices with 20% VAT for commissions, service/platform fees, contracted shipping, advertising and campaign participation fees. Because these invoices are sales-related expenses, they are usually tracked in account 760.

For example, say you receive a commission invoice from the marketplace at the end of the month for 4,000 TL + 20% VAT. In the same month, you made 36,000 TL in sales (VAT included) through the marketplace, and the marketplace deducted 300 TL as 1% withholding tax (stopaj).

1. Recording the commission invoice

2. Recording the payout (offset)

In the second entry, the marketplace's debt to you (120) is closed, and your commission debt to the marketplace (320) is offset and closed at the same time. The amount deposited in your bank account equals the net payout. For the withholding tax base and how account 193 works, see our e-commerce withholding tax guide.

Points to watch when recording

• Single-account option: Some businesses credit the commission invoice directly to the marketplace's 120 customer account instead of 320. That removes the need for an offset entry, but it can make account reconciliation harder.
• Separate expense types: Tracking commission, shipping, advertising and campaign fees separately in sub-accounts of 760 shows you how much each channel costs.
• VAT deduction: The VAT on the invoice is deducted in the return for the period in which the invoice is recorded in your books. If the invoice arrives as an e-invoice (e-Fatura), you get it from your inbox; if you are not an e-Fatura taxpayer, you download it from the panel as an e-archive invoice (e-Arşiv).
• Business ledger basis: If you keep a business ledger (işletme defteri) as a sole proprietorship, record the commission invoice as an expense and its VAT separately as deductible VAT.

Reconciling with the payout report

At the end of the month, compare the marketplace's payout report against the sales invoices you issued, the commission/shipping/advertising invoices issued by the marketplace, and the withholding tax amount. Differences usually come from returns, cancellations or campaign adjustments. The invoices you need to issue to the marketplace for coupons it funds are also part of this reconciliation; we cover the details in our marketplace invoicing guide.

Because chart-of-accounts choices can vary from business to business, confirm your entry structure with your certified public accountant (mali müşavir).