Creator commissions
A marketing cost, kept visible
TikTok deducts each creator's commission from your settlement. It is split into its own account, so you can weigh what creators cost against the sales they bring in.
Industries · Ecommerce · TikTok Shop
TikTok Shop accounting that follows every sale from video to bank.
Excello's TikTok Shop accounting splits every settlement into sales, discounts, refunds, seller fees and creator commissions, tracks free samples and Fulfilled by TikTok stock, matches each payout to your bank, and closes the month within five business days.
A single video can sell out a product overnight. Your books should show what those sales left you after TikTok and the creators were paid, inside your own QuickBooks, Xero or Odoo.
- TikTok Shop
- Settlements taken apart
- Creators and samples costed
- Sellers US and UK
- Closed within five business days
What is TikTok Shop accounting?
Social commerce
TikTok Shop accounting is the bookkeeping of a business that sells through TikTok: every sale recorded at full value, TikTok's fees and creators' commissions in their own accounts, and each settlement matched to the bank.
Three things make TikTok Shop bookkeeping different. Many sales come through creators, who earn a commission on each one. You often send those creators free stock first. And TikTok pays after delivery, not after the sale, holding part of the money back for 30 days.
One TikTok Shop settlement, taken apart
Where the money goes
TikTok's settlement report lists every deduction between the sale and the payout. This is where each line belongs in your books.
| Line | Amount | Where it goes in the books |
|---|---|---|
| Gross sales | 12,000 | Sales, at full value |
| Seller discounts | (900) | Discounts |
| Refunds | (600) | Refunds and returns |
| Referral fees, 6% of $10,500 | (630) | Selling fees |
| Creator commissions | (1,260) | Marketing: creator commissions |
| Fulfilled by TikTok fees | (1,150) | Fulfillment costs |
| Held in reserve for 30 days | (300) | TikTok reserve, an asset until released |
| Paid to your bank | 7,160 | Bank, matched to the deposit |
Record only the $7,160 deposit and your sales look $4,840 smaller than they were, with the creator commissions, the fulfillment costs and the reserve lost in the gap.
When TikTok funds a discount itself, the customer pays less but TikTok makes up the difference, so the sale is still recorded at full price.
TikTok Shop seller fees and payouts
What TikTok takes, and when it pays
| Fee | How it is charged | In the books |
|---|---|---|
| Referral fee | 6% per order for most categories since 1 April 2024, some at 5%, on what the customer paid plus any TikTok-funded discount, less tax | Selling fees |
| Refund administration fee | Kept back from the referral fee TikTok returns when you refund an order | Selling fees |
| Creator (affiliate) commission | The rate you set, on revenue less refunds, for sales a creator brought in | Marketing |
| Fulfilled by TikTok fees | Charged per unit when TikTok picks, packs and ships your orders | Fulfillment costs |
| Shipping fees and adjustments | Label costs, return shipping and corrections, shown on the settlement report | Their own accounts |
TikTok Shop payouts
TikTok settles each order a set number of days after delivery. New shops start on a longer introductory period, and shops that perform well move to faster tiers. Part of every delivered order is held in reserve for 30 days, then released.
Selling in the UK
TikTok Shop UK works the same way, with settlements in pounds. Excello splits them just as above and converts them into your base currency, so a seller on both sides of the Atlantic keeps one set of books.
Source: TikTok Shop Seller University (US referral fee update; standard affiliate commission; settlement and reserve policy; settlement report). Checked 22 September 2026.
Creator commissions, free samples and Fulfilled by TikTok
The TikTok details
Free samples
Out of stock, into marketing
Samples sent to creators leave your stock at what they cost you. 40 samples at $9 are $360 of marketing, not a gap in your stock count.
Fulfilled by TikTok
Your stock, their warehouse
Units in TikTok's warehouses stay in your inventory until they sell. The fulfillment fees come out of each settlement and go to fulfillment costs.
How taxes work with TikTok Shop
TikTok Shop taxes
What TikTok Shop bookkeeping from Excello includes
Full scope
TikTok Shop comes in from its settlement reports on a regular schedule. Accountants check the work every week, or every business day on the Growth and Scale plans, and close each month.
| What Excello does | When |
|---|---|
| Settlements split into sales, discounts, refunds and fees | From each settlement report, reviewed every week or every business day |
| Every payout matched to its bank deposit | As TikTok pays |
| Creator commissions in their own marketing account | With every settlement |
| Free samples moved out of stock at cost | As samples are sent |
| Fulfilled by TikTok fees, and stock in TikTok's warehouses kept as inventory | With every settlement |
| Reserves held and released tracked as an asset | With every settlement |
| Sales in pounds or dollars | Converted into your base currency |
| Month-end close with your three statements | Within five business days |
Selling on Shopify or Amazon too? See Shopify bookkeeping, accounting for Amazon sellers and profit by channel.
What TikTok Shop bookkeeping costs
Set up within one week
Frequently asked questions
What fees does TikTok Shop charge sellers?
In the US, the main fee is a referral fee of 6% per order for most categories, charged since April 2024. On top come creator commissions on affiliate sales, Fulfilled by TikTok fees if TikTok ships for you, and a refund administration fee on refunds, all taken before TikTok pays out.
When does TikTok Shop pay sellers?
After delivery, not after the sale. Each shop has a settlement period, from the longer introductory tier for new shops to faster tiers for strong performers, and part of every delivered order is held in reserve for 30 days.
What is the TikTok Shop reserve?
The TikTok Shop reserve is part of each delivered order's earnings that TikTok holds for 30 days to cover returns and refunds. It is still your money, so it is recorded as an asset until TikTok releases it.
How are TikTok creator commissions recorded?
As a marketing cost, in their own account. TikTok deducts the commission from your settlement, so the sale is recorded at full value and the commission is split out, which shows what creators really cost against the sales they drive.
How do I account for free samples sent to creators?
Move the samples out of stock at what they cost you and record that as marketing. Sending 40 samples that cost $9 each is a $360 marketing cost, not $360 of missing stock.
How do taxes work with TikTok Shop?
TikTok Shop profit is taxed as business income where your business is set up. A US single-member LLC reports it on Schedule C, a corporation on Form 1120, and a UK company on its CT600. Excello prepares these from the closed books.
How much does TikTok Shop bookkeeping cost?
Plans start at $150 a month, based on your monthly transactions and whether the books are reviewed weekly or every business day. Creator commissions, free samples and Fulfilled by TikTok are scoped on the first call and included in one fixed quote.