Accounting and invoicing for TikTok Shop affiliates
You recommend products in TikTok Shop, receive samples and earn commission when someone buys. The money arrives in small amounts from the platform, plus sometimes fixed deals with brands. Saldiqo keeps both apart, writes the invoices for brands and holds samples, commissions and expenses together.
What comes up for TikTok Shop affiliates
Many small payouts
The platform pays commission in instalments, often with a delay. Every payment has to be assignable to a period, or year-end is a puzzle.
Samples and free products
You get products to test, and some brands pay a fixed fee on top. The sample counts as income if it is consideration for your videos.
A platform abroad
Payouts come from a company in another country. How you treat them for tax depends on the case.
How Saldiqo helps
- Match payoutsUpload the bank statement. Saldiqo shows which receipts belong to which invoice and lets you review the rest as income.
- Invoices to brandsFor fixed deals with brands you write an invoice with videos, rights and term.
- Record samplesIf you get a product on top of a fee, you state product and value in the invoice. For a pure exchange you mark it paid with the payment method other.
- Gear and expensesPhotograph receipts and capture them as expenses: lights, mic, props, software.
Typical invoice lines
Examples that often appear on invoices in this industry. You set the prices yourself.
- Product video, 30 seconds, with link in profile
- Extended use of the footage, 30 days
- Fixed fee for three videos a month
- Payment in kind: product sample worth 60
- Extra video with a different hook
- Deposit on the monthly contract
Tax and invoicing in Germany
What applies to invoices in Germany, in short. As of October 2026.
- VAT
- Standard rate 19 %, reduced rate 7 %. Which rate applies to which supply depends on the case. Saldiqo calculates each invoice line with the rate you pick.
- Small business scheme
- Under section 19 of the VAT Act (UStG) you charge no VAT as long as your turnover was at most €25,000 last year and is at most €100,000 this year. Saldiqo shows how much room is left and adds the note to your invoice.
- Mandatory details
- Under section 14 UStG every invoice shows a tax number or VAT ID, a consecutive invoice number, the date of supply and the recipient. Saldiqo checks this before you finalise an invoice. Small invoices up to €250 gross need fewer details.
- E-invoicing
- All businesses have had to be able to receive e-invoices since 1 January 2025. Issuing becomes mandatory from 2027 if last year’s turnover was above €800,000, and from 2028 for domestic business-to-business sales in all cases. Small businesses under section 19 are exempt. Saldiqo creates XRechnung and ZUGFeRD.
- VAT return
- The advance VAT return goes to the tax office through ELSTER, by the 10th after the end of the period. You file monthly if last year’s VAT was above €9,000 and quarterly above €2,000. Saldiqo provides the figures; you file in ELSTER or through your tax adviser.
- Record keeping
- Keep invoices and accounting vouchers for 8 years, books for 10 years and business letters for 6 years. The period starts at the end of the calendar year.
- Late payment
- In the second half of 2026 the default interest rate is 10.52 % between businesses and 6.52 % towards consumers, plus a €40 flat fee that applies to businesses only. Saldiqo has reminder levels with deadlines and fees.
- Getting paid
- Every invoice carries a GiroCode (EPC QR) that customers scan with their banking app. You match payments by uploading the bank statement as CSV or CAMT.
- Tax adviser
- Cash-basis profit calculation (EÜR), a DATEV export and a separate login for your tax adviser are built in.
Frequently asked questions
Do I have to record TikTok commissions as income?
Yes, they are part of your income. How they are treated for tax you clear with your tax adviser, especially when the payout comes from a company abroad.
How do I handle product samples?
Samples you receive as payment for videos usually count as income at their value. Record product and value. Pure test samples without consideration you clear with your tax adviser.
Do TikTok Shop affiliates in Germany have to charge VAT?
Yes, unless they qualify as small businesses under section 19 UStG. That applies when turnover was at most €25,000 last year and is at most €100,000 this year. The limit is hard: VAT is due on the sale that takes you over it.
Do TikTok Shop affiliates in Germany need e-invoicing?
Every business must be able to receive e-invoices since 2025. Issuing is mandatory from 2027 if last year’s turnover was above €800,000, and from 2028 for domestic business-to-business sales in general. Small businesses, invoices up to €250 and tickets are exempt. Private customers still get a normal invoice.
How long do TikTok Shop affiliates have to keep invoices?
Invoices and vouchers for 8 years, books for 10 years and business letters for 6 years, counted from the end of the calendar year. You can store receipts digitally in Saldiqo. The legal duty to keep records and to document your procedures stays with you.
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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.