Starting an E-Commerce Business in Turkey

Turkey’s E-Commerce Market

Turkey is one of the fastest-growing e-commerce markets in the world. With a young, tech-savvy population of over 85 million, high smartphone penetration, and robust logistics infrastructure, Turkey represents a significant opportunity for e-commerce businesses.

The Turkish e-commerce market is regulated primarily by Law No. 6563 on the Regulation of Electronic Commerce, which was significantly amended in 2022 to introduce stricter rules for large marketplace operators and service providers.

Step 1: Form a Turkish Company

To operate an e-commerce business in Turkey, you must first establish a Turkish legal entity. For most foreign investors, an LLC is the preferred structure:

• Minimum capital: 50,000 TRY
• 100% foreign ownership permitted
• Formation time: 5–10 business days
• Can be formed remotely via power of attorney

See our LLC formation guide for full formation steps. For higher-volume operations or those seeking investment, a JSC may be preferable — see our JSC formation guide.

Your company’s articles of association should include e-commerce and electronic trading as a stated business activity.

Step 2: ETBİS Registration

ETBİS (Elektronik Ticaret Bilgi Sistemi — Electronic Commerce Information System) is Turkey’s national registry for e-commerce operators, managed by the Ministry of Trade. Registration is mandatory for all businesses conducting e-commerce in Turkey.

Who Must Register?

• Electronic commerce service providers (businesses selling goods or services online)
• Electronic commerce intermediary service providers (marketplace operators, platforms hosting third-party sellers)

Registration Process

1. Visit the ETBİS portal (etbis.eticaret.gov.tr)
2. Create an account using your company’s tax number
3. Enter business and platform details
4. Upload required documents (trade registry certificate, tax certificate)
5. Receive your ETBİS registration number

ETBİS registration must be completed before commencing e-commerce activities. The registration number must be displayed on your website.

Step 3: Set Up Your E-Commerce Platform

Own Website

Build your own e-commerce website with a Turkish domain (.com.tr or .com) hosted with a Turkey-based or international hosting provider. Your website must display:

• Company name and Trade Registry information
• ETBİS registration number
• Tax ID number
• Contact information
• Privacy policy and cookie policy (required under Turkish KVKK data protection law)
• Terms and conditions
• Return and refund policy

Selling on Marketplaces

The major Turkish e-commerce marketplaces include:

To sell on these platforms, you need a registered Turkish company and a Turkish bank account.

Step 4: Payment Systems

Your e-commerce business needs a Turkish payment infrastructure:

• Bank-integrated virtual POS (sanal pos): Most Turkish banks offer virtual POS services for online payment acceptance
• Payment gateways: İyzico, PayTR, Shopier, and others offer ready-made payment gateway solutions
• Installment payments (taksit): Turkish consumers widely expect installment options (2–12 months) on credit card purchases — configure your payment gateway accordingly
• Bank transfer (EFT/Havale): Still used by many Turkish customers

International payment processors (Stripe, PayPal) have limited reach in Turkey for domestic transactions. A Turkish virtual POS is essential.

Step 5: Tax Compliance

VAT (KDV)

E-commerce sales are subject to VAT. Standard rate: 20%. Reduced rates may apply for specific product categories (10% for some food and health products, 1% for others).

You must issue proper invoices (fatura) or e-archive invoices (e-arşiv fatura) for all sales. E-archive invoicing is mandatory for businesses above certain turnover thresholds and for B2B transactions.

E-Invoice and E-Archive Invoice

• E-invoice (e-fatura): Mandatory for B2B transactions with registered e-invoice users
• E-archive invoice (e-arşiv fatura): For all other sales (B2C). Mandatory for businesses with annual turnover above 3 million TRY (verify current threshold)
• E-waybill (e-irsaliye): Required for goods shipments by qualifying businesses

Enroll in the Revenue Administration’s e-invoice system through the GİB (Revenue Administration) portal.

Corporate Income Tax

Profits are subject to corporate income tax at 25%. E-commerce companies have no special exemptions but may deduct all ordinary business expenses.

Step 6: Consumer Protection Compliance

Turkish e-commerce is governed by Law No. 6502 on Consumer Protection and related regulations. Key obligations:

• Provide a right of withdrawal (cayma hakkı) of 14 days for online purchases (distance selling rules)
• Clear disclosure of total prices including VAT
• Delivery within the promised timeframe
• Proper invoice issuance for all transactions
• Customer complaint handling system

The Ministry of Trade enforces e-commerce consumer protection rules and can impose significant fines.

Step 7: Data Protection (KVKK)

Turkey’s Personal Data Protection Law (KVKK — Law No. 6698) applies to all businesses collecting personal data of Turkish residents. For e-commerce:

• Register with the VERBIS data controller registry (required for businesses above size thresholds)
• Publish a privacy notice on your website
• Obtain explicit consent for marketing communications
• Implement data security measures
• Have a data breach notification procedure

Logistics and Fulfillment

Turkey has well-developed e-commerce logistics infrastructure:

• Major carriers: PTT Kargo, Yurtiçi Kargo, MNG Kargo, Aras Kargo, Sürat Kargo
• Same-day and next-day delivery available in major cities
• Integration APIs available for warehouse management systems
• Fulfillment-by-marketplace services offered by Trendyol, Hepsiburada, and others

Obligations for Large Marketplace Operators

The 2022 amendments to Law No. 6563 introduced significant new obligations for large marketplace operators (intermediary service providers with net sales above defined thresholds). These include:

• Maintaining separate corporate structures for marketplace and logistics/advertising services
• Restrictions on preferential treatment of own-brand products
• Data sharing obligations with regulators
• Limits on contractual terms imposed on sellers

These rules primarily affect large platforms but should be reviewed if you plan to build a marketplace model.

Frequently Asked Questions

Can a foreign company sell to Turkish consumers without a Turkish entity? Cross-border sales to Turkish consumers are possible, but a Turkish entity is required for VAT registration, marketplace seller accounts, and local payment processing. Cross-border sellers may also face customs duties for each individual shipment.

Is ETBİS registration free? Yes, ETBİS registration itself has no government fee. It is a mandatory compliance step, not a licensed activity.

Do I need to issue an invoice for every consumer sale? Yes. Turkish tax law requires an invoice (or e-archive invoice) for all sales. For e-commerce, e-archive invoicing is the standard mechanism and can be automated through your accounting software.

What VAT rate applies to digital services sold to Turkish consumers? Digital services (apps, software, streaming, etc.) sold to Turkish consumers are subject to 20% VAT. Foreign companies providing digital services to Turkish consumers must register for and collect Turkish VAT.