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 Malta
What applies to invoices in Malta, in short. As of October 2026.
- VAT
- Rates 18 %, 12 %, 7 % and 5 %. Malta has no zero rate in law. Exports, EU supplies, food and medicines are exempt with credit, which lets you reclaim input VAT. Exempt without credit does not.
- Article 11 small undertakings
- With up to €35,000 of domestic turnover a year you can be exempt under Article 11. The status ends on the day the limit is passed, and you still register with the VAT department. Saldiqo adds the exemption note and leaves VAT off.
- Tax invoice or fiscal receipt
- A tax invoice is issued only when the customer gives you a VAT number. Otherwise a fiscal receipt from an approved system is required. Saldiqo writes invoices. It is not a fiscal receipt system, and a Saldiqo PDF does not replace a fiscal receipt.
- Invoice timing
- Issue the invoice by the 15th of the following month, or when payment arrives if that comes first. Simplified invoices are allowed up to €100.
- E-invoicing
- There is no mandate. Public bodies accept e-invoices through Peppol (EN 16931). The tax authority plans e-invoicing and real-time reporting but has set no dates, and EU rules apply from 1 July 2030.
- VAT returns
- Returns are due by the 15th day of the second month after the period, with 7 extra days when you file and pay electronically. Article 11 businesses file a yearly declaration by 15 February. Saldiqo does not file returns.
- Record keeping
- VAT records for 6 years, income tax records for 9 years and company records for 10 years. Plan for 10 years.
- Late payment
- Interest on late business payments is 10.40 %, plus €40 compensation between businesses.
- Languages
- Use Saldiqo in English or Maltese and send invoices in either language.
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 Malta have to charge VAT?
If you are registered under Article 10, yes. Small undertakings under Article 11 with domestic turnover of up to €35,000 a year are exempt from charging VAT, but the status ends on the day the limit is passed.
Do TikTok Shop affiliates in Malta need a fiscal receipt?
Sales to consumers need a fiscal receipt from an approved fiscal receipt system, and Article 11 businesses use one for all sales. Saldiqo is not such a system. It covers tax invoices to customers who give you their VAT number.
How long should TikTok Shop affiliates keep invoices?
VAT records for 6 years, income tax records for 9 years and company records for 10 years, so plan for 10 years. You can store receipts digitally in Saldiqo. The legal duty to keep records 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.