E-commerce accounting: tax, marketplaces and margin
Online sales combine orders, freight, fees, stock, returns and tax information. Reconciliation is necessary to understand both the accounting records and what remains from each sale.
Source article last reviewed: . English/Spanish content prepared on 29 October 2026.
The platform settlement is not the full sale
The gross sale, platform settlement and bank deposit are different amounts. Identify commissions, freight, fees, advances, refunds and other deductions before using a net deposit as a revenue record.
Product and destination matter
Tax treatment may depend on the product classification, origin, destination and regime. Interstate sales, ICMS, substitution and destination-related treatment require the actual documents and conditions to be checked.
Stock and invoices support the margin
Purchases, returns and inventory movements need to connect to sales records. Without reliable stock and cost information, a high sales figure can conceal a weak margin.
Define which system supplies each record, the reconciliation frequency and who resolves missing or inconsistent documents. Tax compliance and management analysis should use the same underlying facts.
Informative content. A case-specific analysis requires a contracted service and reliable records.
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