Sell on TikTok Shop. With invoices, VAT and EPR in order.
Registration, TikTok's commission and the creators', invoices to your buyers, the statement reconciled with the accounts, the EPR registrations TikTok asks for and what it reports to the Spanish Tax Agency.
In short
TikTok Shop has been open to sellers in Spain since February 2025 and is operated by TikTok Technology Limited, from Ireland. It invoices its commission to a Spanish seller at 0% under the reverse charge: you self-assess the VAT on Form 303 and declare it on Form 349.
You issue the invoice to the buyer and you declare VAT on your sales. The statement doesn't break down VAT, and in France, Spain and Italy TikTok can handle packaging EPR for you, for a fee.
What's included for TikTok Shop sellers
Registration and legal form
TikTok accepts companies and individuals. If you sell regularly, in Spain that means registering with the Tax Agency and as self-employed, even though TikTok doesn't ask for your VAT number.
TikTok and creator commissions
The platform commission comes without VAT under the reverse charge. Affiliate commissions are separate: for VAT-registered creators, TikTok generates their invoices.
Invoices to your buyers
You issue them, because TikTok only gives a receipt. Sequential numbering and, once you pass the EU threshold, the customer's country VAT.
Statement
Finance › Statement: net sales minus shipping and fees. No VAT breakdown: the accounts rebuild it order by order.
EPR
Registration numbers by category. Without them, out of Germany and Ireland; in France, Spain and Italy, TikTok's service for a fee.
EPR in 7 countries →DAC7
From 30 transactions or €2,000 a year, TikTok reports to the Tax Agency and, if you don't give your details, suspends payouts.
What it reports →TikTok logistics
With Fulfilled by TikTok, shipping may be invoiced by TikTok Shop España with 21% Spanish VAT, which is deductible.
Other countries
Your shop sells in Germany, France, Italy, Ireland, Poland, Belgium, the Netherlands, Austria, Portugal, Hungary, Czechia and Greece. Those sales go through the OSS once you pass €10,000 a year.
OSS and IOSS →Where each figure comes from
| Item | Where TikTok gives it | How it is booked |
|---|---|---|
| Sales | Statement, by order | Income at what the customer pays, with its VAT |
| Platform commission | Monthly TikTok invoice, around the 7th | Expense, with the VAT self-assessed on Forms 303 and 349 |
| Creator commission | Creators' invoices, or generated by TikTok | Expense; the VAT depends on who the creator is |
| Shipping with TikTok logistics | TikTok Shop España invoice, 21% VAT | Expense with deductible VAT |
| EPR fee | Statement | Expense |
| Payout | Fifteen days after the order is completed | Net receipt in the bank or PayPal |
Common mistakes on TikTok Shop
- Opening the shop as a TikTok “self-employed” seller without registering with the Tax Agency: if you sell regularly, it is an undeclared business activity.
- Booking only what reaches the bank: the commission, shipping and EPR fee are lost as expenses.
- Not self-assessing the VAT on the commission or filing Form 349.
- Not issuing an invoice to the buyer because TikTok gives a receipt.
- Selling in Germany without a packaging registration number: TikTok removes the products.
How it starts
Tell us how you sell
Whether you are a company or an individual, which countries you sell to, whether you use creators and TikTok's logistics. By email or in a 15-minute call.
Review
Registration, ROI, invoices to buyers, fees and EPR.
Fixed quote
What you need and what you don't.
Up and running
Pending registrations, invoicing set up and a first return reviewed with you.
Frequently asked questions
Do I need to register as self-employed to sell on TikTok Shop?
If you sell regularly, yes. TikTok calls “self-employed” anyone selling without a registered business and doesn't ask for a VAT number to open a shop in Spain, but for the Tax Agency regular selling is a business activity: tax registration (Form 036) and, as a rule, the self-employed scheme, or a company.
Does the TikTok Shop commission include VAT?
TikTok Technology Limited invoices from Ireland and, to a seller in Spain, at 0% under the reverse charge. You self-assess the VAT on Form 303, where it offsets within the same return, and declare the transaction on Form 349. For that you need the ROI registration.
Who issues the invoice to the buyer?
You. TikTok only gives a purchase receipt. The invoice is sent through the order chat, under Orders › Manage orders, and can only be uploaded as an image.
How much does TikTok Shop charge?
Since 8 January 2026, a 9% platform commission, and 7% in some electronics and beauty categories since September 2026. On top of that, creators' commission if you sell through affiliates, shipping if you use TikTok's logistics and, where applicable, the EPR fee. There is no payment fee.
Does TikTok Shop report to the Spanish Tax Agency?
Yes, under DAC7, if you reach 30 transactions or exceed €2,000 a year. It notifies you, sends two reminders and, if you don't give your details, suspends payouts 60 days after the second. Around 31 January you can download an Excel file with what it reported.
What about EPR on TikTok Shop?
TikTok asks for producer registration numbers by category. Without them, it removes your products in Germany and Ireland; in France, Spain and Italy it enrols you in its pay-on-behalf service, for a fee. In Spain packaging is registered with the Ministry for the Ecological Transition, and non-residents need an authorised representative.
When does TikTok Shop pay me and how do I book it?
Fifteen days after the order is completed, into a bank or PayPal account in your name. The statement gives net sales minus shipping and fees, without a VAT breakdown: the accounts rebuild each sale at its gross amount and book the fees as expenses.
Tell us where you sell
Book a 15-minute call or write to us. We tell you what you need to sell on each marketplace: registration, VAT on your sales and on the fees, OSS, EPR or whatever the platform has asked you for. No commitment.