E-Invoice and Commission Guide for Marketplace Sellers
📌 Update note: From 1 January 2026, the amount threshold for sales to buyers who are not registered for e-invoicing has been removed. For these sales, the rule is to issue an e-archive invoice regardless of the amount. Taxpayers under the simplified method and those keeping books on the business account basis can still issue paper invoices for transactions up to 3,000 TL including VAT until 31 December 2026. This period ends at the close of the year.
Orders come in regularly from marketplaces such as Trendyol, Hepsiburada, Amazon or n11, but at the end of the month the amount paid into your account does not match your sales. The reason for this gap usually lies in three details: issuing the customer an e-invoice for the correct amount, recording the commission invoices from the marketplace and managing the VAT base correctly. In this guide we cover e-invoice and commission management in clear, practical steps.
In this guide we cover e-invoice and commission management on marketplaces such as Trendyol, Hepsiburada, Amazon and n11.
🚀 At a glance
e-Invoice and e-archive: If the buyer is registered for e-invoicing, you issue an e-invoice; if not, you issue an e-archive invoice.
Commission invoice: The marketplace issues an invoice for the commission it charges you; for you this is an expense document and its VAT can be deducted.
1% e-commerce withholding tax: The marketplace deducts 1% tax on the sale amount excluding VAT and pays it to the tax office on your behalf.
Correct bookkeeping: The sale, the commission and the withholding tax should be recorded as three separate items, and the withheld tax should be offset in your tax return.
The e-invoice requirement for marketplace sellers
Under Revenue Administration (GİB) rules, there is a gross sales revenue threshold for businesses selling on marketplaces and other electronic channels. Those with gross sales revenue of 500,000 TL or more in 2022 or later years must switch to the e-invoice and e-archive invoice system by 1 July of the year following the year in which they meet this condition.
Who the buyer is determines which invoice you issue:
e-Invoice: If the buyer is a company registered with the e-invoice system, you issue an e-invoice.
e-Archive invoice: If the buyer is not registered with the system, you issue an e-archive invoice. Since individual customers on marketplaces fall into this group, most of your sales are documented with e-archive invoices.
Even if you are below the threshold, from 2026 the rule is to issue e-archive invoices to individual customers. Switching voluntarily also pays off even if you are not caught by the turnover threshold, as it removes the cost of printing, sending and storing paper invoices. You do not need to check manually whether the buyer is registered for e-invoicing; your integrator panel checks this and issues the right document.
Key tip: Marketplaces do not sell products directly to customers; they act as an intermediary platform between seller and buyer. For this reason, the obligation to issue the final e-invoice or e-archive invoice for the product sold lies directly with the seller, that is, the store.
⚠️ Remember to issue your invoices within 7 days of delivery of the goods. As order volume grows, handling this manually gets harder; with integration tools such as Yengeç you can connect your stores to your e-document integrator and automate the process.
What is a commission invoice and why does it matter?
The marketplace issues you a separate invoice for the commission it takes on your sales. Service fees such as advertising and shipping, if any, are also invoiced under this heading. These documents matter for three reasons:
You need the document to record it as an expense. To deduct commission, shipping and advertising expenses from your tax base, you must support them with invoices.
You can deduct the VAT. The VAT on the invoice is recorded in the accounts and deducted from the VAT you owe.
They should be tracked separately from your sales invoices. Commission invoices you receive from the marketplace are expense records; invoices you issue to customers are income records. Mixing the two up corrupts your records.
⚠️ Check at the end of every month whether commission invoices are arriving regularly. A missing invoice means a missing expense.
e-Commerce withholding tax: how is the 1% deducted?
Since 1 January 2025, marketplaces have been deducting 1% withholding tax from payments to sellers and paying this amount to the tax office on your behalf. We can summarise this in four points:
The base is the sale amount excluding VAT. The deduction is calculated on the price of the sale excluding VAT.
Commission and shipping are not deducted. These expenses are not subtracted from the withholding base, so the 1% is taken on the gross (excluding VAT) amount of the sale.
The marketplace files the return. The marketplace pays the amount it withholds to the tax office with the withholding tax return.
The deduction is not an extra tax but an advance payment. You can offset the withheld tax against the tax you owe in your annual income/corporate tax return (or in provisional tax).
Worked example (figures are for illustration)
Say you made a sale of 100,000 TL excluding VAT, with a VAT rate of 20% and a commission rate of 15%:
Item | Amount |
|---|---|
Collected from the customer (including VAT) | 120,000 TL |
Withholding tax (1%, on the amount excluding VAT) | −1,000 TL |
Commission invoice (15,000 TL + 3,000 TL VAT) | −18,000 TL |
Paid into your account | 101,000 TL |
Shipping, advertising and other deductions are outside this table; in actual payments these are deducted too.
💡 Üstad reminder: Compare the marketplace settlement report with the sales invoices you issued and the commission invoices every month; record withholding tax as a separate item as well. If there is a discrepancy, ask the marketplace for an explanation before the payment period closes.
The most common mistake: invoicing on the net amount
Commission, shipping or service fees charged by marketplaces do not change the product's selling price. So the customer is invoiced not on the net amount paid into your account but on the product's gross selling price.
Wrong: When the marketplace takes 150 TL commission on a 1,000 TL product and 850 TL is paid into your account, issuing the customer an invoice for 850 TL.
Right: Issuing the customer an invoice for 1,000 TL (including VAT) regardless of the commission. For the 150 TL commission, the platform issues you a separate "Service/Commission Fee Invoice".
(The example is simplified; commission is taken as including VAT, and withholding tax and shipping are not included.)
e-Invoice management for returns and cancellations
Product returns are an integral part of the financial process. The document issued for a return depends on who the buyer is:
If the customer is a taxpayer (a company): The returning company issues you a "Return Invoice".
If the customer is an individual consumer: Since the customer cannot issue an invoice, the return is documented with an expense voucher. If the customer fills in and signs the return section of the invoice and sends it with the product, this document takes the place of an expense voucher; otherwise you issue an expense voucher and make the VAT adjustment.
The commission side: When the return is approved, the marketplace cancels the commission it took for that product. As practice varies by marketplace, you should match the return or adjustment document sent by the marketplace against your records.
What do missing invoices and incorrect bookkeeping cost?
Irregularity penalty: Invoices that are not issued or are issued late can lead to a penalty.
Loss of expenses and VAT: You cannot deduct expenses without a commission invoice from your tax base, or their VAT. Withholding tax that is not offset also needlessly raises the tax you pay.
Audit risk: Since the tax authority obtains seller information from marketplaces, staying off the books is becoming increasingly difficult.
Digital solutions to simplify your e-commerce invoicing
As the number of orders grows, tracking invoices and commissions manually becomes error-prone. Two types of tool ease this load:
Automatic marketplace integration: You can connect sales channels such as Trendyol, Hepsiburada, Amazon, n11 or Shopify to smart e-invoice integrators such as Yengeç. Yengeç pulls in order data from your store instantly, automatically creates your e-invoices and e-archive invoices, emails them to your customers and prepares your shipping slips. This reduces your operational workload to zero.
Digital accounting on one screen: You can easily manage customer invoices created automatically through Yengeç and similar integrators, as well as commission and shipping invoices issued to your business by marketplaces, in digital accounting panels such as Ustad. This set-up lets you complete your end-of-period VAT and tax calculations without errors.
Summary and conclusion
Check your gross sales revenue; find out whether you meet the condition for switching to e-invoice/e-archive.
Connect your marketplace store to your e-document integrator and always invoice the customer on the gross amount.
Collect your commission invoices every month and record them in the accounts.
Track the 1% withholding tax deducted separately in your records and offset it in your tax return.
Regularly compare your settlement reports with your invoice records; for returns, issue the document that suits the buyer type.
❓ Frequently asked questions
If I sell on a marketplace, is e-invoicing mandatory?
Yes, if your gross sales revenue for 2022 or later is 500,000 TL or more; you must switch by 1 July of the year following the year in which you meet the condition. Even if you are below it, from 2026 the rule is to issue e-archive invoices to individual customers.
Can I invoice the customer on the amount paid into my account?
No. The invoice is issued on the product's gross selling price, regardless of commission and deductions. The marketplace issues you a separate invoice for the commission.
Is the 1% withholding tax an extra tax?
No, it is an advance tax payment. It is offset against the tax you owe in your tax return.
Is withholding tax calculated on the amount after commission?
No. It is calculated on the gross amount of the sale excluding VAT; commission and shipping are not deducted.
Can I deduct the VAT on the commission invoice?
Yes, if the document is correct and properly issued, you can record the VAT on the commission invoice as deductible VAT.
