Reseller commissions

Hi,

I am a distributor who sells product to resellers in different countries. I would like to give my resellers a commission for their sales. My question is, is it better to sell the product to them at the regular price, have them pay me in full and then cut them a check for their commission, just to have that money track on the books, or is it o.k. to do things the easy way and just charge them less.
Does it matter to banks or for tax reasons?

Please help.

I didn’t find the right solution from the Internet.

References:-
https://bit.ly/2vPsh5N
Digital content production company

Thanks