Introduction: Can a Foreigner Establish an E-Commerce Company in Turkey?

Yes. A foreign individual or foreign legal entity may generally establish and own an e-commerce company in Turkey.

Turkey’s foreign investment regime is based on equal treatment between international and domestic investors. Foreign investors may generally establish the company forms regulated under the Turkish Commercial Code and, except for certain specially regulated sectors, there is no general requirement to have a Turkish shareholder merely because the company’s owners are foreign.

This makes Turkey an attractive jurisdiction for international entrepreneurs who want to sell products or services through their own website, mobile application, Turkish marketplaces or international marketplaces.

However, establishing an e-commerce business in Turkey involves substantially more than incorporating a company and creating a website.

An online seller may simultaneously be subject to Turkish rules concerning:

company law, electronic commerce, consumer protection, distance contracts, personal data protection, electronic marketing, cookies, payment services, taxation, product safety, advertising and foreign employee work permits.

The applicable legal requirements also depend heavily on the business model.

A foreign investor who establishes a Turkish company and sells its own products through its own website does not have exactly the same obligations as a company that sells exclusively through a Turkish marketplace.

A marketplace operator that brings thousands of third-party sellers and consumers together has much broader obligations than a small merchant operating its own online store.

Similarly, a B2B e-commerce website selling industrial machinery to corporate customers is not regulated in exactly the same way as a B2C website selling clothing, cosmetics or electronics to consumers.

For this reason, the proper legal question is not simply:

“How can a foreigner establish an e-commerce company in Turkey?”

The more important question is:

“What corporate, consumer, e-commerce, data protection, payment, tax and product compliance rules apply to the specific online business model?”

This guide explains the principal legal issues foreign entrepreneurs should consider when establishing an e-commerce company in Turkey in 2026.

1. Can an E-Commerce Company in Turkey Be 100% Foreign-Owned?

Generally, yes.

Turkey’s foreign investment framework permits international investors to establish Turkish companies under substantially the same conditions applicable to local investors. Foreign individuals and foreign legal entities can become shareholders of Turkish companies.

Therefore, an e-commerce business may potentially be structured as:

100% foreign individual-owned Turkish company

or

foreign parent company → 100% Turkish e-commerce subsidiary

or

foreign founder + Turkish founder → Turkish e-commerce company

or

several foreign shareholders → Turkish marketplace company.

A Turkish shareholder is not generally mandatory for an ordinary online retail or e-commerce business.

However, the company must still comply with Turkish legislation applicable to the goods or services it sells.

For example, selling ordinary clothing online involves a different regulatory framework from selling pharmaceuticals, regulated medical products, financial services or other specially controlled goods or services.

Foreign ownership freedom should therefore not be confused with freedom from sector-specific regulation.

2. Should a Foreign E-Commerce Investor Establish an Ltd. Şti. or A.Ş.?

The two most commonly used Turkish corporate structures are:

Limited Liability Company – Limited Şirket (Ltd. Şti.)

and

Joint Stock Company – Anonim Şirket (A.Ş.).

As of 2026, the minimum capital for an Ltd. Şti. is TRY 50,000, while the minimum ordinary capital for an A.Ş. is TRY 250,000. A non-public A.Ş. adopting the registered capital system is subject to a TRY 500,000 starting capital requirement.

A useful high-level comparison is:

For a relatively small online store owned by one or two foreign entrepreneurs, an Ltd. Şti. may be sufficient.

For an e-commerce startup expecting venture capital, multiple investors, several financing rounds, employee equity or an eventual acquisition, an A.Ş. may be a more strategic structure.

The company type should therefore be selected according to the expected future of the business, not merely the lowest incorporation cost.

3. How Is a Turkish E-Commerce Company Established?

Company establishment generally takes place through MERSIS, Turkey’s Central Registry Record System, followed by registration before the relevant Trade Registry Directorate.

Turkey’s official investment guidance confirms that international investors follow the same general formation process as local investors and that incorporation procedures are conducted through Trade Registry Directorates.

Foreign individual shareholders generally need appropriate passport documentation and Turkish tax identification arrangements.

Where the shareholder is a foreign legal entity, additional documents may include:

a certificate of activity, corporate resolution approving the investment, documents showing authorised representatives and a power of attorney where the incorporation is handled by representatives.

Documents issued outside Turkey generally need appropriate notarisation and apostille or consular legalisation, followed by official Turkish translation and notarisation for Turkish use.

Once the corporate entity has been created, however, the e-commerce-specific compliance process begins.

The fact that a company is successfully registered at the Trade Registry does not automatically mean that its website is legally ready to begin selling.

4. The Main Turkish E-Commerce Law: Law No. 6563

Turkey’s principal dedicated e-commerce legislation is Law No. 6563 on the Regulation of Electronic Commerce together with its secondary regulations.

The Ministry of Trade’s current 2026 e-commerce legislation page identifies Law No. 6563 together with regulations concerning electronic commerce service providers, intermediary service providers, commercial electronic messages, ETBIS and other e-commerce matters.

The legal framework distinguishes principally between an:

Electronic Commerce Service Provider (ETHS)

and an

Electronic Commerce Intermediary Service Provider (ETAHS).

A business selling its own products or services electronically is generally operating as an electronic commerce service provider.

A platform bringing third-party sellers and customers together and facilitating the formation of contracts may constitute an electronic commerce intermediary service provider.

This distinction matters because marketplace operators face broader duties.

5. Is ETBIS Registration Mandatory?

For many e-commerce businesses, yes.

The Electronic Commerce Information System – ETBİS is maintained by the Ministry of Trade.

The Ministry states that electronic commerce service providers operating in their own electronic commerce environment and intermediary service providers must register with ETBIS before commencing relevant e-commerce activities. The registration includes details such as the MERSIS number, tax identification number, domain name and mobile application information.

Therefore, if a foreign-owned Turkish company establishes:

www.exampleturkey.com

and directly receives orders through that site, ETBIS registration should be addressed before online activity begins.

ETBIS should not be treated as an optional marketing badge. It is part of the regulatory registration framework applicable to qualifying e-commerce businesses.

6. Do Sellers Using Only Turkish Marketplaces Need ETBIS Registration?

This is an important practical distinction.

The Ministry of Trade’s current e-commerce FAQ states that businesses selling through domestic electronic commerce intermediary service providers do not themselves have an ETBIS registration and notification obligation merely because they sell through that domestic marketplace.

By contrast, a Turkey-established service provider that does not conduct domestic e-commerce but enters contracts or receives orders through a foreign-based electronic commerce intermediary service provider falls within the specified ETBIS registration framework.

Therefore:

A company selling only through a Turkish marketplace may have a different ETBIS position from a company operating its own website.

If the same seller later launches its own e-commerce website, the legal analysis changes.

This is why the sales channels should be determined before launch.

7. ETBIS Registration Does Not Mean the Website Is “Government Approved”

A common misconception is that ETBIS registration means the government guarantees the reliability of a website.

It does not.

ETBIS itself expressly states that registration demonstrates compliance with the applicable registration obligations but does not guarantee that the business or website is safe or that it will never engage in unlawful activities.

Foreign entrepreneurs should therefore avoid marketing statements such as:

“Our website is officially guaranteed by the Turkish government because we are ETBIS registered.”

That would misrepresent the legal significance of registration.

Another current point is that the former ETBIS QR code application was discontinued in September 2025, while the underlying ETBIS registration framework remains relevant.

8. What Information Must Appear on an E-Commerce Website?

A Turkish e-commerce business should not launch with only:

Products + Shopping Cart + Payment Page.

The Ministry of Trade requires specified identifying and contact information to be available before e-commerce activity begins.

For a merchant operating its own electronic commerce environment, the required information under the Ministry’s current guidance includes matters such as:

trade name, MERSIS number, registered office, e-mail address, telephone number, a KEP address suitable for notification and, where applicable, the business or registered brand name.

The e-commerce website should therefore clearly establish who the customer is contracting with.

This is particularly important for foreign-owned businesses.

A Turkish website should not simply identify the foreign parent company if the legal seller is actually a Turkish subsidiary.

The customer should be able to identify the contractual seller correctly.

9. A KEP Address Is an Important E-Commerce Compliance Requirement

Turkey uses the Registered Electronic Mail – Kayıtlı Elektronik Posta (KEP) system for legally significant electronic communications.

The Ministry of Trade confirms that an e-commerce service provider operating in its own electronic commerce environment must make available a KEP address suitable for legal notification.

Therefore, obtaining a KEP address should form part of the website-launch checklist.

Foreign founders sometimes focus on:

domain name, Instagram account, payment gateway and logistics

while forgetting KEP and other regulatory details.

A legally compliant Turkish online store should be built around both commercial functionality and formal compliance.

10. What Is the “Transaction Guide” Requirement?

Turkish e-commerce legislation also requires certain information about how the online transaction works.

The Ministry of Trade’s FAQ states that an e-commerce environment should contain a section describing the technical steps required to conclude the contract.

This may include information concerning:

selection of goods or services, entry of delivery and payment information, order confirmation, whether the electronic contract will be stored, whether the buyer will later be able to access the contract, how data-entry errors can be identified and corrected, privacy rules and available alternative dispute-resolution mechanisms.

This means that a compliant website should explain the purchasing process rather than leaving consumers to infer it from the user interface.

The checkout architecture itself also matters.

Consumers should be able to identify and correct errors before placing the final order.

11. B2C E-Commerce Sales Are Usually Distance Contracts

Where a Turkish e-commerce company sells to consumers through a website or mobile application without the parties being physically present together, the transaction will commonly qualify as a distance contract.

Turkey’s Ministry of Trade confirms that distance contracts are regulated primarily by Article 48 of Consumer Protection Law No. 6502 and the Distance Contracts Regulation. Internet and mobile application purchases are standard examples.

This creates mandatory consumer protection obligations.

The seller cannot simply write:

“All sales are final. No refunds under any circumstances.”

and assume that the term overrides mandatory Turkish consumer law.

The validity of such provisions depends on the nature of the product or service and whether a statutory exception applies.

12. Pre-Contract Information Is Mandatory

Before the consumer becomes bound by a distance contract, the seller must provide extensive information.

The Ministry’s August 17, 2026 consumer guidance confirms that consumers must be informed before payment about matters including:

the main characteristics of the goods or services, identity and contact details of the seller and applicable intermediary, total price including taxes, additional delivery and similar costs, the right of withdrawal and available legal remedies.

This information should not be hidden in an inaccessible PDF that the customer never sees.

A properly designed checkout should integrate the required pre-contract information into the transaction flow and preserve evidence that the consumer received and confirmed it.

Failure to provide certain information can have direct financial consequences.

For example, the Ministry confirms that where additional costs are not properly disclosed, the consumer may not be required to bear those costs.

13. Consumers Generally Have a 14-Day Right of Withdrawal

One of the most important rules for consumer e-commerce in Turkey is the right of withdrawal.

As a general rule, the consumer has 14 days to withdraw from a qualifying distance contract without giving a reason and without paying a contractual penalty.

For goods, the period generally begins from delivery.

For service contracts, it generally begins from conclusion of the contract.

The consumer may also exercise the withdrawal right between conclusion of the contract and delivery of the goods.

An e-commerce entrepreneur should therefore model return costs and refund processes into the business model from the beginning.

The 14-day right is not merely a website-policy preference.

It is a statutory consumer protection mechanism.

14. What Happens if the Consumer Is Not Properly Informed About the Right of Withdrawal?

This can create a serious compliance problem.

The Ministry of Trade confirms that where the consumer has not been properly informed about the withdrawal right, the consumer is not bound by the ordinary 14-day period in the usual manner.

This is one reason generic or incomplete “Terms and Conditions” documents are risky.

Foreign e-commerce operators should not rely on terms imported from:

the UK, EU, US, UAE or another jurisdiction

without adapting them to Turkish consumer law.

The legal documents should correspond to the Turkish checkout process.

15. Are There Exceptions to the 14-Day Withdrawal Right?

Yes.

The right is not universal.

Current Ministry guidance identifies several categories where statutory withdrawal rights may not apply under the conditions specified by the Distance Contracts Regulation.

Examples include personalised products, rapidly perishable products, certain sealed hygiene-sensitive products after their protective packaging is opened, certain digital-content goods following opening of protective elements, services performed immediately in electronic form, digital content supplied instantly and services that begin before expiration of the withdrawal period with the consumer’s consent.

These exceptions are commercially important for businesses selling:

digital products, downloadable software, personalised jewellery, custom furniture, event reservations, online education and immediately performed digital services.

However, businesses should not expand the exceptions beyond what the legislation actually permits.

16. How Quickly Must Products Be Delivered?

Unless a different permissible delivery period has been committed to, a seller must generally dispatch the goods within 30 days in distance sales.

The Ministry’s current consumer guidance confirms the 30-day rule and provides a limited distinction for goods prepared according to the consumer’s personal request or needs, where a longer period may be agreed.

If delivery does not occur within the applicable period, the consumer may terminate the contract and obtain repayment under the statutory framework.

The business should therefore make sure that advertised delivery periods are realistic.

Selling products online without reliable stock management can create both consumer-law and reputational risk.

17. “Out of Stock” Does Not Automatically Excuse Non-Delivery

Another useful practical rule is that lack of stock is not automatically treated as legal impossibility of performance.

The Ministry’s current guidance expressly notes that a product merely being out of stock is not considered impossibility for purposes of these rules.

Foreign entrepreneurs using dropshipping models should pay particular attention to this point.

A merchant should not sell thousands of products from a foreign supplier without reliable stock and delivery integration and then assume that a shortage eliminates its obligations toward Turkish consumers.

18. Refund Procedures Must Be Designed Before Launch

Where the consumer validly exercises the right of withdrawal, the seller must generally refund qualifying payments within the statutory 14-day framework.

The Ministry also confirms that refunds should generally be made using a method appropriate to the payment instrument used by the consumer, without imposing additional cost or liability on the consumer.

Returns should therefore be integrated technically with:

payment gateways, inventory systems, customer support and logistics providers.

A business that manually processes refunds once every month may create statutory non-compliance even if its commercial intentions are good.

19. Marketplaces Can Have Their Own Consumer-Law Responsibilities

The growth of marketplace commerce has significantly increased the legal importance of intermediary service providers.

Turkey’s current consumer guidance explains that platforms facilitating distance contracts have various statutory responsibilities, including maintaining a system through which consumers can transmit and follow requests and notifications.

Depending on the circumstances, platforms can also bear responsibilities concerning pre-contract information, consistency between advertisements and information, transaction records and, where they collect payments on behalf of sellers, obligations relating to delivery, performance and withdrawal refunds.

Therefore, marketplace terms should not be viewed as purely private contractual rules between the platform and seller.

Mandatory consumer and e-commerce legislation may also allocate responsibilities.

20. Larger E-Commerce Platforms Face Additional Obligations

Turkey’s e-commerce legislation includes additional requirements for electronic commerce intermediary service providers and electronic commerce service providers depending on their scale and net transaction volume.

The relevant monetary thresholds are updated over time. In February and March 2026, the Ministry of Trade announced updated thresholds reflecting a 48.07% annual change in the relevant 2025 e-commerce volume measure.

For a small foreign-owned online shop, these high-scale obligations may not initially be central.

For a business planning to establish a major Turkish marketplace, however, the legal analysis should begin early because increasing transaction volume can trigger additional:

licensing, advertising, promotion, data-use and platform-related restrictions and obligations.

A marketplace should therefore be legally designed for scale before it becomes large.

21. Commercial SMS and E-Mail Marketing Is Regulated

E-commerce businesses rely heavily on:

SMS campaigns, promotional e-mails, mobile push marketing and customer campaigns.

Turkey regulates commercial electronic communications under Law No. 6563 and the related regulation.

The Ministry operates the Message Management System – İYS, which provides a central structure for managing commercial communication consents and refusals.

Businesses should therefore distinguish:

a message necessary for an order

from

a marketing message intended to promote future sales.

The fact that a consumer purchased a product does not mean that every future advertising communication can automatically be sent without reviewing the applicable commercial electronic communication rules.

22. Marketing Messages Must Contain Required Information

The Ministry’s e-commerce guidance states that commercial electronic communications must include specified identifying details.

For merchants, communications may need to identify the trader through matters including the trade name and MERSIS number, depending on the communication format.

The recipient must also be given an easy and free method of refusing future commercial electronic communications. The refusal mechanism must generally be provided through the same communication channel as required by the applicable rules.

E-commerce companies should therefore build IYS compliance into their CRM and marketing automation.

A customer clicking “unsubscribe” should not continue receiving promotional messages because the marketing team forgot to synchronise two different databases.

23. KVKK Applies to E-Commerce Customer Data

An online retailer may process significant amounts of personal data.

Examples include:

customer names, delivery addresses, telephone numbers, e-mail addresses, payment-related information, IP addresses, purchase history, customer service correspondence and marketing preferences.

Turkey’s Personal Data Protection Law No. 6698 – KVKK therefore forms a core part of e-commerce compliance.

The company should determine:

why each category of data is processed, which legal processing condition applies, how long it is retained, who receives it, whether it is transferred abroad and what technical and administrative security measures apply.

A simple website statement saying:

“By using this website you consent to everything.”

is not a substitute for proper data protection analysis.

24. E-Commerce Cookies Need Special Attention

Cookies are a major compliance area for online businesses.

Not all cookies are legally identical.

Some cookies are genuinely necessary for the website’s operation—for example, certain session or shopping-cart functionality.

The Personal Data Protection Authority’s Cookie Practices Guide expressly gives the example of shopping-cart cookies, noting that where personal data is processed through cookies necessary for adding products to a cart, processing may potentially rely on a legal basis connected with establishment or performance of a contract rather than consent.

Advertising, performance, analytics and behavioural tracking cookies require a separate legal assessment.

The Authority has previously sanctioned an e-commerce business for using non-essential cookies without an appropriate processing condition and emphasised an opt-in mechanism where explicit consent is the relevant legal basis.

This means foreign entrepreneurs should not simply copy a cookie banner saying:

“By continuing to browse, you accept all cookies.”

A legally sound consent mechanism should distinguish necessary functionality from non-essential tracking.

25. Foreign Analytics and Advertising Providers Can Create International Data Transfers

A Turkish e-commerce site may use overseas vendors for:

analytics, advertising, remarketing, CRM, cloud hosting, e-mail automation, fraud detection and customer support.

Even if the company’s principal server is located in Turkey, personal data may be transmitted abroad through these services.

This can create KVKK international transfer obligations.

Foreign entrepreneurs should therefore create a data-flow map covering:

customer → Turkish company → website platform → payment provider → marketing platform → cloud provider → logistics company → overseas service providers.

The legal analysis should examine the role and location of each recipient.

26. Online Payments Should Be Structured Through Authorised Providers

Most Turkish e-commerce companies accept payment by:

credit card, debit card, bank transfer or licensed payment/e-money infrastructure.

Payment services are regulated under Law No. 6493 and supervised by the Central Bank of the Republic of Türkiye.

The Central Bank maintains current lists of authorised payment institutions and specifies the payment services each institution is authorised to perform.

An ordinary online retailer can use authorised banks and payment institutions to collect customer payments.

However, a company should be careful if its model moves beyond simply receiving payment for its own goods and begins providing payment functionality to third parties.

For example, a marketplace that:

holds seller money, operates wallets, transfers balances or provides independent payment services

may trigger a substantially more complex regulatory analysis.

An ordinary e-commerce incorporation should not accidentally become an unlicensed payment services project.

27. Marketplaces Should Carefully Analyse Payment Flows

Consider a marketplace where:

Customer pays TRY 10,000
Platform keeps TRY 1,500 commission
Seller receives TRY 8,500.

The legal structure of the payment flow matters.

Who legally receives the customer’s funds?

When does the seller become entitled to payment?

Does a licensed bank or payment institution hold the funds?

What happens if the consumer withdraws?

What happens if the platform becomes insolvent?

These questions are not merely accounting questions.

They can affect:

consumer law, payment regulation, marketplace terms, taxation and seller settlement procedures.

Foreign founders planning a marketplace should therefore design the commercial and payment architecture together.

28. Product Safety Rules Apply to Online Sales

An e-commerce seller dealing in physical goods must also consider product safety.

Turkey brought remote sales expressly within the product-safety supervision framework through the Regulation on Market Surveillance and Inspection of Products Offered Through Remote Communication Tools, which entered into force on 1 April 2025.

The Ministry’s 2026 product safety guidance confirms that e-commerce is included within product safety inspections and that unsafe products offered online can become subject to enforcement measures, including access restrictions concerning relevant online pages.

This is especially important for sellers importing products from:

China, the EU, the US or other jurisdictions.

The fact that a product is available on a foreign marketplace does not prove that it is legally suitable for sale to Turkish consumers.

29. Imported Products May Require Turkish Product Compliance

A foreign entrepreneur establishing a Turkish e-commerce company to import and sell products should analyse whether the company becomes an:

importer, distributor or another economic operator

under the relevant product rules.

Depending on the product, requirements may involve:

CE marking, technical documentation, conformity assessment, Turkish labelling, user instructions, safety warnings, manufacturer/importer information and traceability.

The Ministry’s product safety framework imposes distinct obligations on manufacturers, importers, authorised representatives and distributors.

Therefore, “buy cheap abroad and sell online in Turkey” can involve substantially more legal compliance than merely clearing customs.

30. Advertising and Influencer Marketing Must Also Be Compliant

E-commerce businesses frequently use:

Instagram, TikTok, YouTube, affiliate marketing, influencers and performance advertising.

Marketing claims must comply with Turkish advertising and consumer protection legislation.

The business should be particularly careful with claims such as:

“best price in Turkey,”
“100% guaranteed,”
“clinically proven,”
“original product,”
“50% discount,”
“only three products left,” or
“free delivery”

where the factual basis does not support the statement.

Promotional pricing, fake urgency and misleading discount claims can create administrative and consumer-law exposure.

The company should also ensure that influencers properly disclose commercial advertising relationships where required.

31. B2B and B2C E-Commerce Should Not Use the Same Legal Documents Automatically

An online seller dealing exclusively with corporate customers is in a different legal position from one selling to consumers.

A B2B website may generally rely more heavily on contractual freedom between merchants.

A B2C business is subject to mandatory consumer protection requirements.

Accordingly, an e-commerce business should identify whether customers are:

consumers, businesses or both.

If both categories use the same platform, separate contractual pathways may be appropriate.

For example, a wholesale industrial seller may want B2B terms for corporate purchasers while maintaining separate distance contract documentation for consumer orders.

32. What Contracts Does a Turkish E-Commerce Website Usually Need?

The exact documents depend on the business model, but the legal package commonly needs to address company identity, platform use, sales, consumer rights, data protection, cookies and electronic marketing.

A practical document set may include:

Website Terms of Use; Distance Sales Agreement; Pre-Contract Information Form; Privacy Notice under KVKK; Cookie Notice and Consent Management; Commercial Electronic Communication/IYS process; Return and Cancellation Policy; Seller or Marketplace Agreement where third parties sell on the platform; and, where relevant, data processing and supplier agreements.

The important point is not simply to upload documents.

The website’s technical operation must correspond with the legal text.

A distance sales agreement saying the consumer can withdraw online is of limited value if the website provides no practical mechanism to make that request.

33. How Is an E-Commerce Company Taxed in Turkey?

A Turkish e-commerce company is generally subject to the ordinary Turkish corporate tax system.

For the 2026 fiscal period, the general corporate income tax rate for ordinary corporate taxpayers is currently 25%.

The e-commerce business may also have obligations concerning:

VAT, withholding taxes, payroll, corporate tax filings and electronic accounting/invoicing systems according to its activities and applicable thresholds.

The current principal VAT rates are:

20% general rate, 10% reduced rate and 1% reduced rate for qualifying categories. The applicable rate depends on the actual product or service sold rather than the fact that the transaction occurs online.

In other words, there is no universal “e-commerce VAT rate.”

An online bookstore, food seller, software business and clothing retailer may need different VAT analysis for different products.

34. Selling Through a Marketplace Does Not Eliminate Tax Obligations

A company selling through a marketplace may believe:

“The marketplace handles everything, so we do not have tax obligations.”

That is generally incorrect.

The marketplace may facilitate payments, issue transaction records or provide technological infrastructure, but the seller remains responsible for its own corporate and tax obligations according to the structure.

The business should ensure that:

sales, marketplace commissions, refunds, shipping, campaign subsidies and other transaction items are correctly reflected in accounting records.

This is especially important where the marketplace deducts multiple amounts before transferring the net seller balance.

The cash received in the bank account is not necessarily equal to the seller’s legally relevant gross sales revenue.

35. Cross-Border E-Commerce Requires Additional Tax and Customs Planning

A Turkish e-commerce company may sell:

from Turkey to foreign consumers,

or import products into Turkey for local online sale.

Both models create additional issues.

Exports may involve:

customs declarations, export documentation, VAT treatment, international shipping and foreign consumer law.

Imports may involve:

customs duty, import VAT, product compliance, labelling, product safety and origin requirements.

A business using a dropshipping structure should analyse where ownership of the product changes hands and who legally acts as importer.

Cross-border e-commerce should therefore be structured as an international trade project rather than merely an online marketing strategy.

36. Can a Foreign Owner Work for Their Own E-Commerce Company?

Not automatically.

Owning shares in a Turkish company and having the legal right to work in Turkey are separate matters.

Current Ministry of Labour rules provide specific criteria for foreign company partners seeking work permits.

Under the ordinary criteria applicable to businesses operating under the balance-sheet method, the company’s paid-up capital must generally be at least TRY 500,000, the foreign shareholder’s own capital share must generally be at least TRY 500,000, and the foreign shareholder must hold at least 20% of the company. The company must generally employ at least five Turkish citizens beginning from the seventh month of the first work permit period.

However, where the foreign shareholder’s capital share is USD 100,000 or more, those specific shareholder criteria are not applied under the Ministry’s current rules.

This is important because the legal minimum capital for establishing the company may be far below the level needed for the foreign founder’s preferred work permit strategy.

37. E-Commerce Company Capital Should Therefore Be Planned Strategically

Suppose a foreign entrepreneur wants to establish an Ltd. Şti.

The legal minimum capital is TRY 50,000.

The entrepreneur may therefore initially assume:

“I should simply establish the company with TRY 50,000.”

But if the entrepreneur also intends to apply for a work permit as the foreign company partner, current work permit criteria may require a substantially higher paid-up capital structure.

Therefore, the correct incorporation capital should be determined after reviewing:

corporate law, immigration strategy, actual working capital needs and banking requirements.

Using the statutory minimum is not always the most efficient solution.

38. Website Launch Should Follow a Compliance Review

A common practical mistake is:

company established Monday → website activated Tuesday → legal review six months later.

A safer sequence is to complete the key compliance elements before sales begin.

The business should know:

who the legal seller is, whether ETBIS applies, what company information must be displayed, whether KEP has been obtained, how orders are concluded, which distance sales documents apply, how the 14-day withdrawal process works, how returns are handled, how customer data is processed, which cookies are active, whether foreign data transfers exist, how marketing consent is managed and whether physical products satisfy Turkish product safety requirements.

This is significantly easier than rebuilding the entire checkout process after receiving a consumer or regulator complaint.

39. Practical Example: Foreign Entrepreneur Opening an Online Fashion Store

Assume a foreign entrepreneur establishes a Turkish Ltd. Şti. and wants to sell clothing through:

a Turkish marketplace and the company’s own website.

A proper legal roadmap could look like this.

The Turkish company is incorporated and becomes the legal seller.

Because the business operates its own e-commerce environment, ETBIS registration is completed before relevant activity begins.

A KEP address is obtained, and the website displays the required trade name, MERSIS, address and communication information.

The checkout includes compliant pre-contract information and a Turkish distance sales agreement.

The return process is designed around the consumer’s statutory 14-day withdrawal right.

The company integrates its payment system with an authorised payment service provider.

A KVKK privacy notice and appropriate cookie management system are established.

Marketing SMS and e-mail permissions are coordinated with IYS.

Imported clothing is checked for applicable product, labelling and safety requirements.

Accounting systems separately record gross sales, marketplace commissions, returns and VAT.

If the foreign shareholder will personally work in Turkey, the capital and work permit structure is analysed before incorporation is finalised.

This is a legally stronger e-commerce launch than simply opening a social media account and beginning sales.

40. Practical Example: Foreign Investor Establishing a Marketplace

Now assume the project is much larger.

A foreign investor plans a Turkish platform allowing thousands of third-party sellers to sell goods to consumers.

The platform collects payments, deducts commissions and distributes proceeds to sellers.

This business requires more sophisticated planning.

The company must determine its status as an electronic commerce intermediary service provider.

Marketplace seller agreements must regulate seller identity, product responsibility, prohibited products, commissions, returns and consumer claims.

Consumer-facing procedures must satisfy distance contract requirements.

Payment architecture should be reviewed under Law No. 6493.

The marketplace must establish systems enabling consumers to communicate and follow their requests.

KVKK roles must be analysed across the platform, sellers, payment providers and logistics businesses.

Large-platform thresholds under Law No. 6563 must be monitored as transaction volume grows. The relevant monetary thresholds were again updated for 2026.

In this scenario, an A.Ş. may also be more appropriate if institutional investment is expected.

A marketplace is therefore not simply “a bigger online store.”

It is a materially different legal business model.

Frequently Asked Questions About Establishing an E-Commerce Company in Turkey

Can a foreigner establish an e-commerce company in Turkey?

Yes. Foreign investors may generally establish Turkish companies under the same broad company-law framework applicable to Turkish investors.

Can an e-commerce company be 100% foreign-owned?

Generally yes, subject to sector-specific restrictions.

Do I need a Turkish shareholder?

Generally no for an ordinary online retail or e-commerce business.

What is the minimum capital for a Turkish Ltd. Şti.?

The current minimum is TRY 50,000.

What is the minimum capital for an A.Ş.?

The ordinary minimum is currently TRY 250,000.

Is ETBIS registration mandatory?

Businesses conducting e-commerce through their own electronic commerce environment and intermediary service providers are among those generally required to register before commencing activity.

If I sell only through a Turkish marketplace, do I need ETBIS?

The Ministry’s current guidance states that sellers operating through domestic electronic commerce intermediary service providers do not have a separate ETBIS registration and notification obligation merely because of those marketplace sales.

Does my own e-commerce website need a KEP address?

The Ministry’s e-commerce rules require qualifying service providers operating their own electronic commerce environment to display a KEP address suitable for notification.

Do online customers have a right to return products?

For qualifying distance contracts, consumers generally have a 14-day withdrawal right, subject to statutory exceptions.

How quickly must online purchases be delivered?

Where another lawful period has not been agreed, goods must generally be dispatched within 30 days, subject to the specific rules.

How quickly must withdrawal refunds be made?

The applicable refund period is generally 14 days, subject to the detailed rules concerning goods, services and return shipment.

Can I state “no refunds” on my website?

Not where mandatory Turkish consumer law grants the consumer a statutory withdrawal or refund right. Exceptions must be based on the legislation, not merely the seller’s policy.

Can I send advertising SMS messages to all customers?

Commercial electronic messages are regulated under Law No. 6563 and the IYS framework. Marketing communication permissions and refusal rights must be managed in accordance with the applicable rules.

Does KVKK apply to an e-commerce website?

Yes where the company processes personal data.

Do I need consent for every cookie?

Not necessarily. Some strictly necessary cookies may rely on another processing condition. Non-essential advertising, analytics or similar cookies require separate analysis and may require opt-in consent where no other processing condition applies.

Can I use a foreign payment provider?

Payment structures must comply with Turkey’s payment services regime. The Central Bank publishes current authorised payment institutions and their licence scopes.

Are online products subject to product safety rules?

Yes. Remote online sales fall within Turkey’s product safety and market surveillance framework.

What is the ordinary corporate tax rate in Turkey in 2026?

The general corporate tax rate for ordinary corporate taxpayers is 25%.

What is the ordinary VAT rate?

The general VAT rate is currently 20%, while certain goods and services are subject to 10% or 1%.

Does owning a Turkish e-commerce company give me a work permit?

No. Company ownership and the right to work are separate legal matters. Current work permit criteria should be analysed according to the foreign shareholder’s capital, share percentage and other circumstances.

Conclusion: How Should a Foreigner Establish a Legally Compliant E-Commerce Company in Turkey?

Turkey offers foreign entrepreneurs substantial opportunities in online retail, digital commerce and marketplace businesses.

A foreign investor may generally establish and own a Turkish e-commerce company without a Turkish shareholder, subject to special rules applicable to regulated sectors. Turkey’s foreign investment framework places international investors under substantially the same general company formation system as Turkish investors.

But company registration is only the first step.

The legal structure should be selected according to the future business model.

An Ltd. Şti., with its current TRY 50,000 minimum capital, may be appropriate for a relatively small online retail company.

An A.Ş., with an ordinary minimum capital of TRY 250,000, may be more suitable for an e-commerce startup or marketplace expecting outside investment, complex shareholder rights or a future exit.

After incorporation, the first major question is where sales will take place.

A company operating its own online store must review ETBIS registration and the website disclosure requirements.

The Ministry of Trade requires qualifying own-site e-commerce providers to register with ETBIS before commencing activity and to make specified company and communication information available to users.

A seller operating exclusively through a Turkish marketplace may have a different ETBIS position, although the seller remains subject to its contractual, tax, consumer, product and data protection obligations.

For B2C e-commerce, consumer protection is one of the most significant areas of liability.

Online sales generally constitute distance contracts, and the consumer must be provided with clear information before becoming bound.

The seller must explain the product or service, identity of the contracting business, total cost, delivery expenses, withdrawal rights and available legal remedies.

The general 14-day withdrawal right should be built directly into the commercial process.

It is not enough to mention it in legal text.

The company’s:

checkout, customer support, warehouse, logistics provider and payment system

should all be capable of administering withdrawals and refunds within the statutory framework.

Similarly, sellers should plan delivery carefully.

In the absence of another permitted commitment, the general 30-day delivery rule applies, while merely having insufficient stock does not automatically constitute legal impossibility.

For businesses using Turkish marketplaces, the relationship between the platform and seller should also be analysed.

For businesses creating their own marketplace, the regulatory burden becomes significantly more complex.

Marketplace operators may have responsibilities toward consumers concerning information, complaint infrastructure, records and refunds, while larger electronic commerce intermediary service providers become subject to additional obligations as they cross statutory scale thresholds. Turkey updated those thresholds again in 2026.

Data protection should be another central component of the e-commerce project.

Every checkout generates personal data.

Every delivery requires an address.

Every customer service request creates correspondence.

Every analytics tool may create identifiers.

Every advertising pixel can create additional processing.

The e-commerce company should therefore develop a proper KVKK data map rather than treating a privacy policy as a decorative legal document.

Cookie compliance deserves particular attention.

Shopping-cart or technically necessary cookies may potentially be justified through processing grounds other than consent, while non-essential advertising, analytics and behavioural cookies may require genuine opt-in consent where no alternative processing condition applies.

Commercial marketing should likewise be separated from ordinary transactional communications.

An order-confirmation e-mail and a promotional campaign are not legally identical communications.

E-commerce companies should therefore integrate their marketing systems with the İYS commercial electronic communications framework, including proper management of customer consent and refusal requests.

Payment architecture is also critical.

A normal e-commerce company can contract with banks and authorised payment institutions.

But if the business begins holding third-party seller money, creating wallets or providing independent payment functionality, the activity may move closer to the regulated payment services regime under Law No. 6493. The Central Bank maintains the current list and licence scopes of authorised payment institutions.

Physical product sellers should additionally analyse product safety.

Since April 1, 2025, remote sales have been expressly incorporated into the relevant market surveillance framework. In 2026, the Ministry continues to emphasise that e-commerce products can be subject to product-safety inspections and enforcement.

This is especially important for foreign investors importing products into Turkey.

The Turkish e-commerce company may become an importer with significant legal responsibilities relating to:

product conformity, technical documentation, labelling, traceability and safety.

Tax should be addressed from the beginning as well.

Ordinary Turkish companies are generally subject to a 25% corporate income tax rate for the 2026 fiscal period.

VAT will depend on the goods or services sold, with current principal rates of 20%, 10% and 1%.

Foreign-owned companies should also ensure that marketplace commissions, refund amounts, shipping costs and other platform deductions are accurately reflected in accounting records rather than treating the net amount transferred by the marketplace as the only economically relevant figure.

Finally, foreign founders must coordinate company formation with immigration planning.

A foreign shareholder can legally own a Turkish company without automatically having a right to work for it in Turkey.

Current work permit criteria for foreign company partners generally contemplate a TRY 500,000 company paid-up capital level, a minimum TRY 500,000 capital participation and at least 20% ownership under the ordinary framework, together with employment requirements from the seventh month, while a specific exception applies where the foreign partner’s capital share reaches USD 100,000.

Accordingly, a well-structured foreign-owned e-commerce project in Turkey should follow the logic:

business model → company type → foreign shareholder documentation → company formation → work permit planning → sales-channel analysis → ETBIS → KEP and website disclosures → distance sales documentation → return and refund architecture → IYS → KVKK and cookies → payment infrastructure → product safety → tax and accounting → ongoing compliance.

The biggest mistake is to treat e-commerce law as something that can be solved by copying a few legal documents onto the footer of a website.

Compliance is not merely text.

It is how the website actually works.

The customer must receive the correct information before payment.

The order process must allow correction of errors.

The withdrawal process must function.

Refunds must be processed correctly.

Marketing consent must be managed.

Cookies must operate according to the legal mechanism represented on the screen.

Imported products must actually comply with product requirements.

And the company identified on the website must be the company legally responsible for the sale.

For foreign entrepreneurs, the objective should therefore not simply be:

“How can I open an online store in Turkey?”

The more valuable question is:

“How can I establish a Turkish e-commerce business whose company structure, website, payments, consumer contracts, marketing, data processing and logistics are legally compliant from the first transaction?”

A business structured correctly from the beginning is easier to scale, easier to attract investment into and substantially easier to defend when consumer, tax, data protection or regulatory problems arise.

This article reflects Turkish legislation and official administrative guidance available as of August 2026. It is prepared for general informational purposes only and does not constitute transaction-specific legal, tax, consumer, data protection, customs, product safety or investment advice. The appropriate compliance structure should be determined according to the company’s products, sales channels, customer type, payment model, foreign ownership structure and intended scale.