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 Ireland
What applies to invoices in Ireland, in short. As of October 2026.
- VAT
- Standard rate 23 %, reduced rates 13.5 % and 9 %, 4.8 % for livestock, and 0 %. Since 1 July 2026 a 9 % rate applies to restaurants, catering, hot takeaway food and hairdressing, excluding alcohol and soft drinks.
- VAT registration
- Registration is required above €42,500 a year for services and above €85,000 for goods, if at least 90 % of turnover comes from goods. Saldiqo leaves VAT off your invoices while you are below the threshold and shows how much room is left.
- What goes on an invoice
- Registered businesses show their VAT number. Sole traders and partnerships providing services show their tax reference number, or their full name and address, on invoices and receipts of €7 or more (section 885 TCA). Companies show their name, CRO number and registered office, and directors’ details on letters, order forms and the website.
- Invoice timing
- Issue a VAT invoice within 15 days after the end of the month in which the supply took place.
- E-invoicing
- From 1 November 2028 every business must be able to receive e-invoices. Issuing is phased in: first for suppliers to large corporates, from November 2029 for businesses trading B2B within the EU, and from 1 July 2030 under the EU VAT in the Digital Age rules. A PDF does not count as an e-invoice, and the technical specifications are not yet published.
- VAT returns
- VAT3 returns are filed every two months through ROS, by the 19th of the following month, or the 23rd when you file online through ROS. Saldiqo does not file returns, your accountant or ROS does.
- Record keeping
- Keep records for 6 years, longer while a review is open.
- Late payment
- Interest on late business payments is the ECB main refinancing rate (2.40 % in the second half of 2026) plus 8 points, so 10.40 %, plus fixed compensation of €40, €70 or €100 depending on the amount owed.
- Getting paid
- IBAN and BIC are on every invoice, plus a SEPA QR code (EPC) for banking apps that can read it.
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 Ireland have to charge VAT?
Once they are registered, yes. Registration is required from the sale that takes turnover over €42,500 a year for services or €85,000 for goods, where at least 90 % of turnover comes from goods. Below those limits Saldiqo leaves VAT off your invoices.
Do TikTok Shop affiliates in Ireland need e-invoicing?
Not yet. From 1 November 2028 every business must be able to receive e-invoices. The duty to issue them phases in from the same date for suppliers to large corporates and later for more businesses. PDF invoices do not count as e-invoices.
How long should TikTok Shop affiliates keep invoices?
Keep records for 6 years, longer while a review is open. You can store receipts digitally in Saldiqo. The legal duty to keep records stays with you.
Try Saldiqo for free
Write invoices, match payments, collect receipts and send reminders: free and without a trial period.
Start for freeThis page for other countries
Related niches
More industries
As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.