E-Commerce
How to Start an E-Commerce Business in Türkiye: 2026 Guide
An e-commerce launch must connect entity setup with ETBİS, consumer rules, invoicing, payments, returns and order-level reconciliation.
Key takeaways
- A limited company is not mandatory for every e-commerce activity.
- ETBİS treatment differs between an own website and sales only through a domestic marketplace.
- Gross sales, commissions, delivery, refunds and payment-settlement data must reconcile by order.
- The invoicing and tax flow should be tested before customers can place live orders.
- Order, invoice, payment, shipment and return data should share a common transaction reference.
- Channel profitability must include returns, commission, logistics, advertising and payment costs.
Important information
This article provides general information and is not legal, tax or investment advice. The outcome depends on the facts, the parties and current legislation.
1. Define the sales model
- Own website, Turkish marketplace or overseas platform
- Goods, digital products, subscriptions or services
- Owned inventory, production, dropshipping or intermediation
- Consumer, B2B or mixed customer base
- Domestic or cross-border delivery
- Card, transfer, cash on delivery or electronic money
2. Choose the entity
E-commerce can be carried on by a sole proprietorship or a company. An owner-operated market test can suit a sole proprietorship; partners, external funding, employees, product liability or higher volume can make a limited or joint-stock company more appropriate.
A specific tax exemption may be available to individuals who manufacture qualifying goods at home and sell only online, subject to all conditions including no separate workplace, production method, a dedicated bank account and a 2026 revenue ceiling of TRY 1,900,000.
3. Validate activity, address and permissions
The activity code should reflect the products and revenue model. Food, cosmetics, health products, electronics, second-hand goods, supplements and regulated services can carry additional registration or sales restrictions.
Warehouse, return and production addresses should be consistent with tax and commercial records. A home office is not suitable for every inventory or delivery model.
4. Determine ETBİS treatment
Providers operating their own e-commerce environment and marketplace operators generally register with ETBİS before starting. Under the Ministry of Trade's current FAQ, a seller operating only through a Turkish domestic marketplace does not itself have the same ETBİS registration obligation.
A Turkish seller taking orders through a marketplace established abroad can fall within the notification rules. Domain, app, KEP, payment and activity information should remain current.
5. Consumer and privacy work
- Pre-contract information and distance-sales terms
- Cancellation, withdrawal, delivery and warranty procedures
- Seller identity, address, contact and registry/tax details
- KVKK privacy notice, cookie and marketing choices
- Commercial-message and IYS processes
- Complaint and customer-service records
6. Invoice and order design
Order, collection, shipment, invoice, cancellation and refund events should share a stable reference. E-invoice and e-archive obligations can depend on sector and special rules as well as revenue.
The general 2026 invoice-document threshold is TRY 12,000, but e-archive, e-invoice and e-commerce document rules apply separately.
7. Reconcile gross to bank
| Source | Control |
|---|---|
| Order | Gross sale, VAT, discount and campaign |
| Marketplace | Commission, service, advertising and delivery deductions |
| Payment provider | Collection, settlement date, reserve and refund |
| Bank | Net receipt and charges |
| Accounting | Invoice, refund, receivable and fee entries |
| Stock/delivery | Dispatch, delivery, loss and return |
8. Test before launch
- Successful order, shipment and invoice
- Full and partial refund
- Failed payment and chargeback
- Marketplace commission invoice
- Payment-provider and bank reconciliation
- Consumer notices and communication consent
- Month-end tax and margin report
Conclusion
An e-commerce launch is not complete when the tax certificate is issued. The first order must move correctly through consumer terms, payment, delivery, invoicing, returns and accounting.
The accounting journey of one online order
Payment approval, shipment, invoicing, delivery, cancellation, return and settlement may happen on different dates. A robust setup links them through one order and payment reference. Otherwise revenue, VAT, inventory and bank records can move in different directions.
A marketplace may remit a net amount after commission, promotions, logistics and refunds. Recording that net bank receipt as sales can understate both revenue and expenses. Management should see gross sales, deductions, contribution margin and cash timing by product and channel.
Finance setup before the first campaign
- Map sourcing, inventory, fulfilment, payment and return flows.
- Check e-document, ETBİS, distance-selling and product obligations.
- Connect order, invoice, shipment and settlement references.
- Create separate rules for cancellation, return, coupon and chargeback.
- Reconcile marketplaces and payment providers daily.
- Report product and channel contribution margin monthly.
Growth that destroys cash
Revenue growth can consume cash when inventory, advertising and customer settlement move faster than collections.
- Using marketplace net settlement as gross revenue
- Failing to reverse inventory, invoice and payment together on return
- Ignoring cross-border VAT, customs and consumer rules
- Scaling ads based on revenue rather than contribution margin
- Letting slow inventory and high returns remain outside the cash forecast
2026 e-commerce compliance map
| Area | Setup | Ongoing control |
|---|---|---|
| Tax/e-documents | Activity code and registration | Invoice, return and declaration reconciliation |
| ETBIS | Registration where in scope | Update website and business changes |
| Consumer | Pre-information and distance contract | Withdrawal, return and complaint evidence |
| Marketplace | Fee, collection and data terms | Order-to-payout reconciliation |
| Privacy | Roles, notices and vendor map | Access, retention and incident controls |
Marketplace payout is not revenue
The net payout can include deductions for commission, freight, advertising, returns, penalties and tax. Bridge gross orders, cancellations, platform deductions, any withholding and the bank receipt for every payout cycle.
Frequently asked questions
Must an e-commerce seller form a limited company?
No. A sole proprietorship can sell online. Risk, partners, funding, expected profit and volume determine the better structure.
Must every marketplace seller register with ETBİS?
Under current Ministry guidance, a seller operating only through a domestic Turkish marketplace does not itself have the registration obligation. Own-site and overseas-marketplace models differ.
What is the 2026 general invoice threshold?
TRY 12,000 under the general VUK threshold. E-archive, e-invoice and sector document rules apply separately.
Can I record the marketplace's net bank payment as revenue?
Usually the gross sale and the marketplace's commission and other deductions require separate analysis. The contract, invoice flow and the company's role determine the correct presentation.
What should be reconciled for a returned order?
The order, invoice, inventory receipt, customer refund, provider settlement, commission adjustment and bank movement should close under the same reference.
Official sources
Legislation last reviewed: 1 August 2026
Mikail Ege
Certified Public Accountant · SMMM
Mikail Ege works across accounting, tax, financial reporting, financial advisory, fintech and payment institutions.
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