> ## Documentation Index
> Fetch the complete documentation index at: https://docs.extractoseum.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Commissions, withholdings and payments (seller)

> Full transparency for EXTRACTOS EUM® sellers: marketplace commission (retail 25%, Collective 12.5%+12.5%), statutory tax withholdings (ISR and IVA), how and when your payout is paid, neutral seizure handling, and your obligation to invoice.

> Here it is, with no fine print, how what you receive is calculated: **sales − commission − withholdings = your net**.
> The withholdings are **statutory** (the marketplace makes them and remits them to the SAT); the commission is EUM's.

***

## Marketplace commission

| Channel | Commission | You keep |
| - | - | - |
| **Retail (EUM marketplace)** | 25% | **75%** |
| **Collective (your Shopify store)** | 12.5% EUM + 12.5% retailer | **75%** for the seller |

## Tax withholdings (statutory)

The marketplace **withholds and remits** to the SAT on your sales (individuals with activity on platforms):

| Item | With valid RFC | Without valid RFC |
| - | - | - |
| **ISR** | 2.5% (individual) · 4% (legal entity) | 20% |
| **IVA** | 8% (withholding) | 16% |

The **base** is the subtotal **without IVA**. Basis: digital-platform withholding (LISR Art. 113-A and
LIVA, reform in force 2026). Keep your **RFC/CSF** up to date so they withhold the reduced rate from you, not the high one.

> Each month you receive your **withholding certificates** (CFDI) for ISR and IVA.

## How and when you get paid (payout)

* Your payout is calculated per **monthly period**.
* You receive a **statement** (PDF) with the breakdown: sales − commission − withholdings = **net**.
* The payment is transferred via **SPEI** to your CLABE, with its **receipt and reference number**.

## Seizure = neutral

If a product is **seized**, that sale **generates neither commission nor payment**: you are not charged
commission for something lost, nor are you paid for product that did not arrive. The payout never overcharges
you for a seizure.

## Your obligation to invoice ⚠️

As a seller, you **must invoice your own** sales lines. If you do not issue your CFDIs **within 7 days**, your
account may be **blocked** until it is regularized (we verify it against the SAT). EUM, for its part, issues the
CFDI for **its commission**.

*Verified against the production system (2026-08-01). Informational; it does not constitute tax advice — the
withholding percentages are statutory, consult your accountant for your case.*