Marketplace & Payment Gateway Integration
Seamless setup with Amazon Turkey, Trendyol, Shopify, and local merchant payment processors (Iyzico, PayTR).
RECOMMENDED ENTITY
Limited Liability Company (LLC) or Sole Proprietorship
A sole proprietorship may suit certain individual micro-activities, whereas an LLC establishes a distinct corporate legal entity under the Turkish Commercial Code (subject to statutory liability for public and tax debts), offering higher payment gateway approval rates and seamless partner onboarding.
OFFICE REQUIREMENTS
Virtual or Commercial Office
A legal Virtual Office address in Istanbul is fully sufficient unless you operate a dedicated physical warehouse.
REQUIRED LICENSES
- ETBİS Official E-Commerce Registry Filing
- E-Invoice / E-Archive (E-Fatura) Tax System Setup
- Corporate Merchant Bank Account for Payment Gateways
- Official Tax Certificate (Vergi Levhası)
SECTOR HIGHLIGHTS
Key Operational Strengths
Micro-Export (ETGB) Tax Relief
Simplified customs procedures for shipping goods abroad with zero export VAT.
Dedicated E-Commerce Bookkeeping
Precise accounting for marketplace commission invoices, logistics costs, and returns to optimize tax deductions.
TAX INCENTIVES & EXEMPTIONS
Sector Tax Advantages in Turkey
✓ Cross-Border E-Export Incentives
Significant corporate tax rate reductions and export incentives for goods sold internationally.
FORMATION JOURNEY
Ready in 4 Seamless Steps
STEP 01
Activity Code & Virtual Office
Selecting the optimal NACE code and establishing your legal business address in Istanbul.
STEP 02
Commercial Registry & Tax Registration
Filing articles of association, notarizing signatory circulars, and obtaining your tax certificate.
STEP 03
E-Invoice & ETBİS Activation
Integrating mandatory e-invoicing and registering your store with the Ministry of Trade.
STEP 04
Bank Account & Store Launch
Opening corporate bank accounts and connecting payment gateway merchant services.
BARUT GROUP / CORPORATE INTELLIGENCE
Which Corporate Entity Fits Your Business?
Compare legal liability, partnership flexibility, and tax structures to choose the ideal business vehicle in Turkey.
Select Your Profile:
Sole Proprietorship
Sole Proprietorship
Fast single-person registered enterprise.
Legal & Financial Liability
Unlimited (Personal assets are fully liable)
Foreign Partner Capacity
Strictly 1 person (Cannot add partners)
Work Permit Feasibility
Restricted and higher scrutiny
Tax Structure
Progressive Income Tax (15% to 40%)
Best Suited For
Freelancers, independent consultants, and early-stage solo e-commerce sellers.
MOST POPULAR FOR FOREIGN INVESTORS
Limited Liability Company (LLC)
Limited Liability (LLC)
The standard flexible corporate vehicle for international business.
Legal & Financial Liability
Shareholder liability is limited as a general rule, subject to statutory exceptions including certain public debts and the duties of managers and legal representatives.
Foreign Partner Capacity
1 to 50 partners (Allows 100% foreign ownership)
Work Permit Feasibility
Foreign partner or manager work permit eligibility is assessed under prevailing statutory criteria and individual merits. Company formation alone does not guarantee a work permit or residence.
Tax Structure
Standard Corporate Tax rate is 25% (updated 2026), with deductibility of tax-allowable expenses under statutory conditions and supporting documents, subject to sector exemptions.
Best Suited For
E-commerce, import/export, tech startups, logistics, consulting, and growth companies.
Joint Stock Company (JSC)
Joint Stock (A.Ş.)
Large-scale capital projects and structured share transfers.
Legal & Financial Liability
Shareholder liability is generally limited to committed share capital, without prejudice to liabilities arising from management, legal representation, or personal guarantees.
Foreign Partner Capacity
1 person to unlimited shareholders
Work Permit Feasibility
Eligibility of board members and foreign directors is assessed under statutory regulations; no guaranteed outcome is implied.
Tax Structure
Standard Corporate Tax rate is 25% (updated 2026), with allowable expense deductions and statutory share transfer exemptions where applicable.
Best Suited For
Industrial manufacturing, investment funds, holding structures, and corporate ventures.
FAQ
Frequently Asked Questions
Can an e-commerce company use a virtual office address in Istanbul?
Yes, Turkish commercial law permits e-commerce and digital businesses to use registered virtual office addresses, significantly lowering overhead costs.
Which company type is recommended for selling on Amazon and Trendyol?
A Limited Liability Company (LLC / Limited Şirket) is strongly recommended for brand credibility, corporate banking, payment gateway approvals, and structured governance under Turkish commercial regulations.
SECTOR DIRECTORY
Explore Other Business Sectors
Explore sector-specific tax exemptions, regulatory compliance, and setup requirements in Turkey.
01Software & Technology
Form a Software & Tech Company in Turkey
Teknokent 0% Corporate Tax Exemptions, Software Export Incentives & R&D Subsidies
02Import, Export & Global Trade
Incorporate an Import & Export Company in Turkey 2026
Customs Registration, Exporters Association Membership & VAT (KDV) Refund Management
03Freight & Logistics
Establish a Freight & Logistics Company in Turkey
Ministry of Transport TİO Licensing, Forwarding Operations & Zero VAT Invoicing
04Tourism & Travel Agency
Establish a Tourism Agency in Turkey & TÜRSAB License
Group A Travel Agency Certification, Medical Tourism Accreditation & Tour Operator Setup
05Liaison Office & Foreign Branch
Open a Liaison Office or Branch in Turkey 2026
0% Corporate Tax, 0% Expat Salary Income Tax, and Market Intelligence Operations