1. How to Declare Affiliate Spending on TikTok Shop as Company Spending

Sellers can claim payments made to Creators (payment can be PIT inclusive or exclusive, depending on the agreements made between the Seller and the Creator and stated clearly under corresponding service agreements) as a company expense, for CIT purpose. Supporting documents should include:

• Copy of the service agreement;
• Evidence of payment to Creators ( TikTok Shop Affiliate Commission Invoice )
• Evidence of 10% PIT declaration and payment (e.g. tax returns or tax payment slip).

For non-business household registered Creators, there is no mandatory requirements for Creator to issue commercial invoice to Sellers.

2. How to Download Affiliate

Commission Invoice on TikTok Shop

• All invoices
• Platform service fee - issued by TikTok Shop
• Affiliate commission

Choose Affiliate commission and follow this guide to download and check invoice details.
Sample of Affiliate commission Invoice: