If I run Marketplace and Rocket Growth together on Coupang, how should I separate revenue and expenses?
With Marketplace you only need to expense the sales commission, but Rocket Growth generates a separate logistics fee for using Coupang's fulfillment-center inbound, storage, and delivery service, so that needs to be recorded as an additional expense. The rule is to record the total sale price — not the settlement amount — as revenue, and split the commission and the logistics fee out as separate expenses; we recommend filing based on Coupang Wing's VAT filing data.
Characteristics of Coupang Income Structure
Key Deductible Expense Items
Tax Advantages for Coupang Sellers
Use Coupang Wing's dedicated VAT filing data
Coupang Wing's [Settlement > VAT Filing Details] menu provides data based on the actual sale price, not the settlement amount. Filing based on this data keeps you accurate.
Rocket Growth logistics fees are fully deductible
Inbound, storage, and delivery fees can be fully expensed as logistics costs, which simplifies your expense structure without having to maintain your own delivery staff.
Consolidate management if you run multiple channels
If you run Smart Store and your own online store alongside Coupang, consolidating each channel's settlement data is essential to avoid missed revenue.
The Most Common Mistake We See
The most common mistake is expensing only the sales commission without separately recognizing the Rocket Growth logistics fee, or recording only the settled amount as revenue. You must record the total sale price as revenue and split the commission and logistics fee out as separate expenses.