Should marketplace commission be recorded gross or net in revenue?

Revenue is recognised on a gross basis at the full sales price; the marketplace commission is booked as a separate expense line. Net recording understates both the corporate income tax base and the VAT declaration — Turkish VUK Article 175 and the VAT General Communiqué require gross-basis recording.

When is reverse-charge VAT (KDV-2) due on foreign digital ad spend?

Advertising services purchased from foreign digital platforms such as Google, Meta or TikTok are subject to reverse-charge VAT under VAT Code Article 9. The KDV-2 return is filed by the 28th of the month following service receipt; the VAT paid is deducted in the same period's KDV-1 return.

How are returns and refunds treated for VAT purposes?

A refund invoice is issued for the original sales invoice; VAT is offset in the period the refund occurs rather than via an amending declaration. Where the original sale and the refund fall in different periods, period-end transition reconciliations are required.

Is shipping charged to the customer revenue or expense pass-through?

Shipping charged to the customer is recognised as revenue; the amount paid to the carrier is recognised as an expense. The 'expense pass-through' method only applies under a formal agency relationship; e-commerce does not qualify.

What's the minimum frequency for inventory movement records?

Turkish VUK Article 186 requires daily inventory movement records. For e-commerce, daily automated stock feed integration with the marketplace is essential — monthly manual counts produce period-end inventory and valuation errors.

Tax for e-commerce businesses: the 5 most common mistakes

TL;DR — 60 seconds

Marketplace tax differs from classic retail. 5 common mistakes:

Confusing net/gross marketplace commission (Trendyol/Amazon report misposted to VAT filing)

Missing return/exchange period matching (refund date ≠ sale entry date)

Skipping the VAT-2 reverse-charge filing for digital ads (Google Ads, Meta Ads)

Missing the EUR 10,000 EU OSS threshold (Etsy, eBay, Amazon EU)

Treating foreign-marketplace revenue as service export and deducting from Turkish CIT (incorrect — it’s product sale, not service export)

Each mistake risks tax-loss + penalty up to 3×. Monthly tax advisory keeps these 5 points on a checklist.

First question: Which marketplaces are you selling on? Etsy/eBay/Amazon EU → OSS registration is mandatory.

While e-commerce grows quickly, financial processes often don’t mature at the same pace. Marketplace commissions, shipping returns and digital ad expenses are not items that can be easily slotted into a traditional accounting flow.

1. Net/gross confusion on marketplace commissions

[How commission deductions should be reflected in the income statement — net or gross?]

2. The timing problem of returns and exchanges

[Mismatch between refund dates and sales recording, and the correct VAT approach.]

3. Digital ad expenses and reverse-charge VAT

[Reverse-charge VAT declaration for services received from foreign digital platforms.]

4. Separating shipping income from shipping expense

[Recognizing shipping fees collected from customers as revenue vs. recording payments to logistics providers as expense.]

5. Inventory valuation

[The problems that emerge in year-end inventory without daily tracking of stock movements.]

2026 Tax Calendar: Critical Dates for SMEs — Filing periods + compliance calendar
Service: Tax Advisory — VAT + OSS + monthly review
Service: Bookkeeping & Ledger — Marketplace reports → filing flow
Guide: SME Tax — SME cluster hub

TL;DR — 60 seconds

1. Net/gross confusion on marketplace commissions

2. The timing problem of returns and exchanges

3. Digital ad expenses and reverse-charge VAT

4. Separating shipping income from shipping expense

5. Inventory valuation

Related Reading

In e-Notification the Clock Runs Against You: the Council of State Already Started Counting Day 5

How One Missed e-Notification During a Leave Period Wiped Out a 30-Day Right to Appeal

2026 tax calendar: critical dates for SMEs

Monthly notes from Istanbul