I'm saying the 1099-K includes sales as well as other fees that a payment settlement entity (PSE) charges (ex. processing fees, commissions, delivery fees, etc.) to customers. The fees from the PSE are not considered sales to the restaurant since they are fees that the PSE itself collects upon a sale using its platform.

My question is if the Line 1a Gross receipts or sales need to match the 1099-K amounts (which consists of sales and other PSE charges) or is it ok if Line 1a just reports the gross sales from the restaurant?