1. Introduction
In recent years, Turkey has become an increasingly attractive and dynamic market for e-commerce, thanks to its digitalizing economy and a young, tech-savvy population. As of 2024, the volume of Turkey’s e-commerce sector has surpassed 1 trillion TRY, drawing the attention of global e-commerce giants. However, companies entering the Turkish market must adopt a strategic approach not only in operations but also within the legal framework.
2. Characteristics of the Turkish E-Commerce Market
- Young and digital-oriented consumer base
- High smartphone penetration and mobile shopping tendency
- Expanding logistics and delivery infrastructure
- Strong local competitors (e.g., Trendyol, Hepsiburada)
Foreign e-commerce companies looking to enter the Turkish market can consider multiple entry routes, including direct entry, joint ventures, local distributors, or integration with existing platforms.
3. Legal Incorporation and Regulatory Requirements
a) Company Formation and Tax Structuring
Foreign companies may operate in Turkey by opening a branch or establishing a legal entity (Joint Stock Company or Limited Liability Company). This process requires:
- Registration with the Trade Registry
- Obtaining a tax ID number
- Social security registration
- Assigning the correct e-commerce activity codes
It is highly advisable to seek professional tax consultancy to ensure compliance with VAT, corporate income tax, and withholding tax obligations.
b) ETBIS Registration and Informative Disclosures
All businesses engaged in e-commerce in Turkey are required to register with ETBIS (Electronic Commerce Information System), overseen by the Ministry of Trade. ETBIS ensures transparency and consumer trust and acts as a key regulatory tool.
c) Consumer Protection and Distance Contracts
E-commerce operators must comply with obligations under Turkish consumer law, including:
- Providing clear pre-contractual information
- Granting consumers a 14-day right of withdrawal
- Obtaining explicit consent before payments are finalized
These obligations are regulated under the Consumer Protection Law No. 6502 and related secondary legislation.
4. Personal Data Protection and Cross-Border Transfers
E-commerce companies operating in Turkey are subject to the Personal Data Protection Law (KVKK, Law No. 6698). Key compliance requirements include:
- Collecting user data based on explicit consent
- Seeking permission from the Data Protection Board for cross-border data transfers
- Fulfilling data subject notification obligations
Although companies compliant with the GDPR may have a head start, local KVKK-specific procedures still require separate attention.
5. Advertising and Commercial Communication Rules
All promotional content (emails, SMS, push notifications, etc.) sent by e-commerce companies must be registered and consented to via Turkey’s Commercial Message Management System (İYS). Failure to comply may result in significant administrative fines.
6. Platform Economy and Competition Law Risks
Foreign companies operating on or as platforms must be mindful of competition law risks in Turkey. The Turkish Competition Authority closely monitors practices such as:
- Self-preferencing in search results
- Discriminatory treatment of third-party sellers
- Imposing price restrictions
It is critical to consider local antitrust precedents as well as EU examples when planning platform-based operations.
7. Logistics, Customs, and Taxation
Companies delivering products directly from abroad to Turkish consumers must address:
- Customs duties
- VAT applications
- HS Code classification
- E-export and e-import compliance requirements
Customs and tax advisors play a crucial role in ensuring compliance with these regulations.
8. Conclusion: Legal Strategy is Key for Turkish Market Entry
Turkey offers a promising market for global e-commerce players with its rapidly growing digital economy. However, market entry must be supported by a strong legal strategy, focusing on compliance with local laws and building reliable partnerships.
From data protection and consumer law to competition compliance and taxation, expert legal and tax advisory support is essential. Companies planning to enter Turkey should build an integrated strategic plan in collaboration with local legal, tax, and technology consultants.
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