Комісію видно у виписці з рахунку.

Because видно is commonly used in an impersonal pattern where the thing that is seen appears in the accusative.

So:

• Комісію видно = The fee can be seen / The fee is visible
• комісія is nominative
• комісію is accusative singular

This is a very common Ukrainian structure:

• Місто видно здалеку = The city can be seen from afar
• Дорогу не видно = The road cannot be seen

So even though English makes the fee look like the subject, Ukrainian treats it more like the object of perception.

Видно means visible, can be seen, or it is possible to see.

It is an impersonal word, so Ukrainian does not need a subject like English it.
Literally, the sentence works more like:

• The fee is visible in the account statement
• or One can see the fee in the account statement

This use of видно is very natural in Ukrainian.

Ukrainian often uses impersonal constructions without a dummy subject.

English says:

• It is visible
• It can be seen

But Ukrainian can simply say:

• Видно

So Комісію видно is fully complete in Ukrainian, even though English would usually need it.

У виписці is in the locative case because it shows location: in the statement.

The dictionary form is виписка.
Its locative singular is у виписці.

So:

• виписка = statement / extract
• у виписці = in the statement

After у / в when the meaning is location, Ukrainian usually uses the locative.

Because з here means from / of, and it requires the genitive case.

The dictionary form is рахунок.
The genitive singular is рахунку.

So:

• рахунок = account
• з рахунку = from the account / of the account

The phrase виписка з рахунку is a standard expression meaning account statement or bank statement.

Because meaning depends on context.

Комісія can mean:

• committee
• commission
• fee / charge

In the phrase у виписці з рахунку, the banking context makes комісія mean a bank fee or service charge, not a group of people.

So here it is understood as a financial fee.

Both у and в mean in, and Ukrainian often chooses between them for smoother pronunciation.

Here у виписці sounds better because the next word already starts with в.
Using в виписці would create a heavy вв cluster.

So this choice is mainly about euphony, not meaning.

Yes. Ukrainian word order is flexible.

For example, these are all possible:

• Комісію видно у виписці з рахунку.
• У виписці з рахунку видно комісію.

The basic meaning stays the same, but the focus changes a little.

• Комісію видно... puts early attention on the fee
• У виписці з рахунку... first sets the scene: in the account statement

So the original sentence is correct, but not the only possible order.

Yes, it is a very common set phrase.

It means:

• account statement
• bank statement

Word by word, it is something like:

• виписка = extract / statement
• з рахунку = from the account

Together, it functions as the normal banking expression for a statement issued for an account.

Yes, you could say:

• Комісію можна побачити у виписці з рахунку.

That means The fee can be seen in the account statement too. But it is slightly more wordy.

Видно is shorter and very natural when talking about visibility or whether something is visible in a document, picture, place, and so on.