Important note: This guide is for general information for 2026; exemption thresholds, tax rates, marketplace conditions and required documents may change during the year and by line of activity. Before deciding on a setup, consult a certified public accountant and confirm marketplace conditions on the platform's current seller page. This article does not replace personal accounting advice.
Starting an e-commerce business is, for most entrepreneurs, a journey where the first concrete obstacle is not the product or the marketing but the legal setup: to open a store on a marketplace, issue invoices and collect payments, you are first expected to become a taxpayer. This guide focuses on the company side of becoming an e-commerce seller: the real limit of selling without a company, the choice between a sole proprietorship and a limited company for e-commerce specifically, ETBIS registration and the documents marketplaces require, and the business-address problem that home-based sellers most often overlook. Rather than repeating the setup step by step, we leave the process itself to our guide on how to start a sole proprietorship, and the item-by-item cost is a separate question best answered by your accountant. We deliberately give no Turkish Lira figures here; the focus is the decision framework specific to e-commerce. The guide was prepared with the experience of a team that has accompanied the setup and address process of more than 500 businesses at Esenler Tekstilkent Koza Plaza since 2008.
Do You Need a Company for E-commerce in Turkey? Short Answer
Starting a company for e-commerce is mandatory for almost anyone selling regularly and for commercial purposes. Large marketplaces such as Trendyol and Hepsiburada require tax-registered status for a seller application; you need a valid tax certificate and to be a sole proprietorship, limited or joint-stock company, and individual, company-less seller applications are not accepted. Selling through your own website likewise triggers invoicing, VAT and collection obligations that make tax registration mandatory. The criterion that decides whether a sale is taxable is continuity and profit motive; selling a personal item once creates no tax liability, whereas regularly sourcing and selling products counts as commercial income and requires a company. The only exception to selling without a company is the artisan exemption, which lets you sell online, under certain conditions, goods you produce yourself by hand at home; but the typical e-commerce seller who buys ready products to resell, imports, or works on a dropshipping model falls outside this exemption. That is why, for most e-commerce founders, the real question is not "should I set up a company" but "which company type, and with which address, should I set up." The fastest and lowest-cost start is usually a sole proprietorship.
Can You Sell Online Without a Company? The Limit of the Artisan Exemption
Selling online without a company is possible only within one narrow exception: the artisan exemption granted to natural persons who sell goods they produce themselves by hand at home. Based on Article 9 of the Income Tax Law, this exemption keeps the online sale of self-produced goods such as handicrafts, knitwear, jewellery or home-made food tax-exempt, provided you stay below an annual revenue threshold that is updated every year. To benefit, the business premises must not be a shop, office or warehouse (a residential address does not violate this for online sellers), and no industrial-type machinery may be used. If all of your sales go through the internet, two further conditions apply: you must obtain an artisan tax exemption certificate from the tax office your home address belongs to, and you must collect all revenue through a commercial bank account opened in Turkey. Within this scope you pay no VAT and keep no ledgers; an income-tax withholding is automatically deducted from the amount paid into your bank. Employing a worker does not break the exemption for online sales, and the withholding rate drops when an insured worker is employed; by contrast, if you also sell at fairs and festivals, a different clause applies under which no outside workers may be employed and the annual online sales limit is far lower.
The critical distinction is this: the exemption is only for goods you produce yourself. If you buy ready products from a wholesaler, a manufacturer or abroad and resell them without any processing (buy-resell, import, dropshipping, private label), this counts as commercial income and the exemption does not apply; you must become a taxpayer, meaning you must set up a company. That is why, for almost the entire typical e-commerce model, selling without a company is not an option. Confirm whether you fall within the exemption, the withholding rate, and the current revenue threshold with your accountant.
Which Company Type for E-commerce: Sole or Limited?
Which company type suits e-commerce depends on your business volume, whether you will have partners, and your preference on liability. For the vast majority of single-person e-commerce sellers at the start, a sole proprietorship is the fastest, simplest and lowest-cost option. A sole proprietorship is set up by a single natural person, with no minimum capital and no notarized articles of association, usually in a few business days; that suits a new seller who wants to get their product onto a marketplace quickly. By contrast, for larger sellers with rising turnover, several partners, or a wish to separate personal assets from company debts, a limited company stands out, because liability is limited to the capital and taxation runs through corporate tax. The decision changes with how fast you grow in e-commerce: most founders start as a sole proprietorship and move to a limited company as scale increases. A joint-stock company usually comes up only for very large sellers that take outside investment or move to a corporate structure; it is rarely needed in early-stage e-commerce.
| Criterion | Sole proprietorship | Limited company |
|---|---|---|
| Setup speed | A few business days, fastest | Longer (MERSIS and Trade Registry) |
| Minimum capital | None | Legal minimum capital required |
| Setup cost | Low | Higher |
| Liability | Includes personal assets | Limited to the capital |
| Taxation | Income tax (progressive) | Corporate tax (flat rate) |
| Partnership | Single person | One or more partners |
| Marketplace application | Accepted (no MERSIS or KEP required) | Accepted (documents incl. MERSIS and KEP) |
| Who it suits | New, single-person e-commerce seller | Scaling, with partners, high turnover |
Moving from a sole proprietorship to a limited company is possible as your turnover grows; so rather than getting stuck on picking the perfect type on day one, decide with your accountant on the start that fits your growth plan.
Setting Up the Company: A Summary for E-commerce Sellers
Setting up a company for e-commerce follows the same path as other sole proprietorship setups: determine the line of activity and the activity (NACE) code, choose the business address, obtain a signature declaration from a notary, file the business-start notification through the Digital Tax Office, and pass the tax office inspection. The only e-commerce-specific difference is selecting an activity code suitable for online retail and setting up electronic document obligations such as e-invoice and e-archive correctly from the start. Rather than repeating the process step by step, you can find the whole setup flow in our guide on how to start a sole proprietorship; if you want to file the business-start notification online without visiting the tax office, our guide to starting a sole proprietorship through e-Devlet walks through that channel. Clarify the suitability of your activity code for e-commerce and the required electronic document obligations with your accountant at the setup stage.
ETBIS Registration and Marketplace Seller Documents
After you set up your company, two operational steps follow in e-commerce: ETBIS registration and the marketplace seller application. ETBIS (the Electronic Commerce Information System) is the free system through which the Ministry of Trade records e-commerce activity. If you sell through your own website or mobile app, ETBIS registration is mandatory; if you sell only through a marketplace such as Trendyol or Hepsiburada, you do not need to register separately, as the marketplace makes that notification. When your business information changes (address, title, infrastructure provider and the like), you are expected to notify ETBIS within 30 days.
The common denominator in a marketplace seller application is tax registration. Platforms such as Trendyol and Hepsiburada generally ask for the following documents: a tax certificate, a signature declaration (sole proprietorship) or a signature circular (limited and joint-stock), a bank account (IBAN) for sales proceeds to be transferred to, and for capital companies a MERSIS number and a KEP (registered electronic mail) address. Individual applications, that is by those who are not tax-registered, are not accepted. The document list and conditions the platforms require may be updated from time to time; confirm the relevant marketplace's current seller conditions before applying.
The Business Address in E-commerce: The Home Seller's Notice Problem
The decision e-commerce entrepreneurs most often overlook is the company's business address, because most e-commerce sellers work from home and, as the fastest solution, report the home address as the business address. Yet the address you report is not just a formality: the tax office inspection takes place there, it appears on your tax certificate and in your marketplace seller details, and all official notices arrive there. Reporting a home address as the business address causes problems later through the residence-versus-workplace distinction, building management restrictions, notices arriving at home, and your home address showing to customers on your brand, your invoices and your return process. In e-commerce especially, having return parcels and official correspondence arrive at your home is draining for both privacy and operations. Marketplaces also expect a valid and reachable address in your seller details; an address that cannot be reached or does not look suitable for the activity can delay both the tax office inspection and the approval of your seller account. We examined the tax, withholding and privacy side of a home address in detail in our can you use your home as a company address guide; for a general comparison of address options, see our guide to a company address in Istanbul.
At this point the most economical and professional solution is a virtual office: it provides a legal business address, mail and notice handling and tax office inspection support at a cost far below physical office rent, with the same legal validity. With a virtual office address you can set up your company, use that address in your marketplace seller application, and keep your home address separate from customers, invoices and official correspondence. At Micro Office, we have given e-commerce entrepreneurs a legal business address and inspection support for 18 years at our real Tekstilkent Koza Plaza office; you can review our virtual office service page.
The Tax Side: Registration and Obligations in E-commerce
When you set up your company, you become an income-tax (sole proprietorship) or corporate-tax (limited) payer and your regular obligations begin: periodic VAT returns, provisional tax, the annual return, issuing e-invoice or e-archive, and, in a sole proprietorship, SGK 4/B (Bag-Kur) premiums. We cover who must register and which obligations should be set up correctly from the start in our tax registration guide. If you are a young entrepreneur, you may benefit from the income tax earnings exemption when you meet certain conditions; assess the current conditions of this advantage with your accountant.
Conclusion: Setting Up Your E-commerce Company Correctly
Starting a company for e-commerce, once you choose the right type and the right address, is a beginning that is completed in a few business days and needs no large capital. For a healthy start:
- Check whether selling without a company applies to you; with a buy-resell or dropshipping model, setting up a company is mandatory.
- Choose the company type according to your business volume; at the start, a sole proprietorship is the fastest and most economical route for most e-commerce sellers.
- Complete the ETBIS and marketplace document requirements from the start; your tax certificate is the basis for these.
- Choose your business address carefully; if you sell from home, a virtual office solves the privacy and notice problem in a single step.
To set up your e-commerce company with a legal, reliable and professional business address, fill in our application form or get in touch: our contact page, phone or WhatsApp: 0543 347 27 99. For a legal business address and inspection support, review our virtual office service page.
Frequently Asked Questions
Do you need a company for e-commerce in Turkey?
Yes, starting a company is mandatory for almost anyone doing e-commerce regularly and for commercial purposes. Marketplaces such as Trendyol and Hepsiburada require tax registration and a tax certificate for a seller application; individual seller applications are not accepted. The only exception is the artisan exemption granted to the sale of goods produced by hand at home. E-commerce sellers who buy ready products to resell (buy-resell) or who dropship fall outside this exception.
Should I set up a sole proprietorship or a limited company for e-commerce?
For most single-person e-commerce sellers at the start, a sole proprietorship is the fastest, simplest and lowest-cost option; it needs no minimum capital and no notarized articles of association. For larger sellers with rising turnover, partners, or a wish to separate personal assets from company debts, a limited company stands out. Most founders start as a sole proprietorship and move to a limited company as scale increases.
Can I sell online without setting up a company?
Only within one narrow exception. If you sell goods you produce yourself by hand at home, under certain conditions and below an annual revenue threshold, you can benefit from the artisan exemption. But if you buy ready products from a wholesaler or abroad and resell them, this counts as commercial income and you must become a taxpayer. Confirm whether you fall within the exemption with your accountant.
Is ETBIS registration mandatory for e-commerce?
If you sell through your own website or mobile app, ETBIS registration is mandatory and free of charge. If you sell only through a marketplace such as Trendyol or Hepsiburada, you do not need to register separately; the marketplace makes that notification. When your business information changes, you are expected to notify ETBIS within 30 days.
Which documents are required to become a marketplace seller?
Marketplaces such as Trendyol and Hepsiburada generally ask, in a seller application, for a tax certificate, a signature declaration (sole proprietorship) or a signature circular (limited and joint-stock), a bank account (IBAN) for sales proceeds to be transferred to, and for capital companies a MERSIS number and a KEP address. The common condition is tax registration; individual seller applications are not accepted. Because the document list may be updated from time to time, confirm the platform's current conditions before applying.
Can I use a virtual office address for e-commerce?
Yes. You can set up your e-commerce company with a virtual office address, register with the tax office at that address and pass the inspection, and use that address in your marketplace seller application. This keeps your home address separate from customers, invoices and official notices. The only condition is that the provider has a genuine physical premises at that address and is reachable by the inspection officer. Micro Office's real office address at Tekstilkent Koza Plaza meets this condition.
