How to Properly Issue Electronic Invoices: Where Sellers Most Often Make Mistakes
If you look at how marketplace sellers manage their accounting, a very familiar pattern tends to appear. At first, the business grows: sales increase, new orders come in, turnover expands. At this stage, the focus is usually on logistics, products, and marketing. Invoicing gradually becomes something that can be handled “later.” At some point, however, it becomes clear that some invoices were issued late, some were never issued at all, and in certain cases, the amounts don’t match marketplace reports. From an operational standpoint, this may not seem critical. But from a tax perspective, it is one of the most common sources of risk.
Why this matters so much
An electronic invoice is not just a formal document. It is the point where revenue is recognized, VAT is calculated, and the entire reporting logic begins. When invoices are issued late or incorrectly, the whole chain starts to shift: revenue is recorded in the wrong period, VAT is miscalculated, and during an audit, multiple inconsistencies arise. In practice, this often leads to additional tax assessments, penalties, and further scrutiny.
Where mistakes usually happen
Based on experience, most issues are not caused by complex structures, but by basic process gaps. First, invoices are issued not at the time of sale, but whenever there is time to do it. Second, accounting becomes tied to cash receipts, even though tax rules require recognition based on the actual transaction. Marketplace commissions are another common issue – they are either recorded incorrectly or not separated from revenue at all, which distorts the financial picture. And perhaps most importantly, there is no structured process. Without a system, errors naturally accumulate.
How it should work
When accounting is properly set up, invoicing is no longer a manual task – it becomes part of a system. Sales data is regularly reconciled with marketplace reports. Invoices are issued based on actual sales, not cash flow. Revenue and commissions are clearly separated. And as the business grows, the process becomes increasingly automated. In the IMPRESS video library, you can also find a short practical guide showing step by step how to correctly issue electronic invoices. It covers the core logic that helps avoid most typical mistakes.
You can watch it here: https://www.youtube.com/watch?v=7A6QsRiF798
When to be concerned
There are several signals that usually indicate the process is no longer keeping up. If turnover is growing, the number of invoices is increasing, and discrepancies start appearing more frequently – this is no longer a one-off issue, but a systemic one. And the earlier it is identified, the easier and less costly it is to fix.
What we see in practice
Working with Wildberries and Ozon sellers, we often encounter the same situation: the issue is not a lack of knowledge, but the fact that accounting simply cannot keep up with the pace of the business. In such cases, an external review is often enough – reconciling data, checking the invoicing logic, and aligning it with tax requirements. Very often, this alone is enough to identify the root cause and correct it. And sometimes, a single review can prevent much bigger issues down the line.
