E-Commerce Company Formation in Türkiye: 2026 Definitive Guide

Türkiye has rapidly emerged as one of the most dynamic e-commerce markets bridging Europe, Asia, and the Middle East. With a young, digitally savvy population, strong logistics infrastructure, and access to regional markets, e-commerce company formation in Türkiye in 2026 offers substantial commercial advantages. However, success depends on correct legal structuring, regulatory compliance, and robust corporate governance from the outset.

As Finlexia Turkish Accounting Firm, a full-service company formation and governance firm based in Istanbul since 2017, we provide end-to-end legal support for foreign and local investors seeking to launch compliant, scalable e-commerce businesses in Türkiye. Our team explains the legal, corporate, and operational aspects of e-commerce company formation in Türkiye, with a practical focus on 2026 requirements.

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Why Türkiye Is a Strategic Hub for E-Commerce Businesses

Türkiye’s e-commerce ecosystem continues to grow at double-digit rates, driven by widespread mobile usage, advanced payment systems, and expanding cross-border trade. From a legal perspective, Türkiye offers:

• Equal treatment of foreign and local investors
• No minimum capital restrictions for most structures
• Access to EU, CIS, MENA, and Asian markets
• A modern commercial and digital law framework

When structured correctly, an e-commerce company in Türkiye can efficiently serve both domestic and international customers while benefiting from competitive operating costs.

Choosing the Right Legal Structure for Your E-commerce Venture

The Turkish Commercial Code (TCC) offers several legal forms, but the two most common and suitable for commercial, scaling businesses—including e-commerce operations—are the Limited Liability Company (Anonim Şirket or A.Ş.) and the Joint Stock Company (Limited Şirket or Ltd. Şti.). Your choice impacts liability, governance, capital requirements, and taxation.

1. Limited Liability Company (Ltd. Şti.)

The most popular choice for small to medium-sized businesses and foreign investors.

• Key Features:
  • Minimum one shareholder (natural person or legal entity).
  • Minimum capital: TRY 50,000 (must be fully paid up within 24 months of registration).
  • Shareholder liability is limited to the committed capital amount.
  • Simpler incorporation and governance structure compared to a Joint Stock Company.

2. Joint Stock Company (A.Ş.)

Often preferred for larger ventures, companies planning to go public, or those involving significant foreign investment.

• Key Features:
  • Minimum one shareholder.
  • Minimum capital: TRY 250,000 (at least 25% must be paid before registration).
  • Better suited for attracting venture capital and managing complex shareholder relationships.
  • More stringent governance and audit requirements.

Choosing the correct structure is a critical strategic decision. Our Turkish company formation lawyers can provide tailored advice to align your company’s structure with your long-term business goals.

The Step-by-Step E-commerce Company Formation Process

The incorporation process is standardized in Türkiye and involves several distinct phases. When you partner with Finlexia CPA, we manage this entire process on your behalf through a Power of Attorney, allowing you to focus on your business strategy.

Phase 1: Preparation and Documentation

The initial phase focuses on gathering the necessary information and preparing the statutory documents.

1. Determine Company Name and Scope: Select a unique company name and define the scope of your e-commerce activities in the Articles of Association (AoA).
2. Drafting the AoA: The AoA is the foundational legal document. It must detail the company’s structure, capital, shareholders, board members, and registered address.
3. Obtain Necessary Documents: Shareholders and legal representatives must provide specific documentation. This typically includes notarized and apostilled copies of passports/corporate documents. See our detailed guide on required documents for company formation for a complete checklist.

Phase 2: Registration and Capital Payment

This is the core legal registration phase handled through the Central Registration System (MERSİS) and the Trade Registry Office (TRO).

1. MERSİS Application: The AoA and application forms are uploaded to the online MERSİS system for initial approval.
2. Deposit of Minimum Capital: For an A.Ş., at least 25% of the capital must be deposited into a restricted bank account (this is deposited after registration for an Ltd. Şti. within 24 months).
3. TRO Submission: Once MERSİS approval and bank deposit slips are secured, the application is submitted to the TRO for final registration.
4. Trade Registry Certificate: Upon successful review, the company is registered, and a Trade Registry Certificate is issued. The company legally comes into existence on the date of registration.

Phase 3: Post-Registration and Activation

Registration is only the beginning. Post-incorporation steps ensure your e-commerce business is fully compliant and operational.

1. Tax Office Registration: Within 10 days of registration, the company must register with the local tax office. A tax ID number is assigned, and a tax officer conducts an on-site visit to confirm the registered address.
2. Signing Official Books: Statutory commercial books (e.g., General Ledger, Journal) must be notarized and stamped.
3. Social Security Institution (SGK) Registration: If the company employs staff, it must register with the SGK.

Corporate Governance and Compliance for E-commerce

Once formed, maintaining corporate compliance is paramount, especially for an e-commerce business operating under specific consumer protection and data privacy laws.

Governance: Ltd. Şti. vs. A.Ş.

• Ltd. Şti.: Managed by one or more Directors. Decisions are typically made via simple majority shareholder resolutions.
• A.Ş.: Managed by a Board of Directors. This structure is more formal and subject to stricter TCC regulations. If you opt for an A.Ş. due to its scaling benefits, our experts in joint stock company formation can establish a robust governance framework from day one. Similarly, we provide focused support for limited liability company formation.

Data Protection (KVKK)

E-commerce businesses routinely handle customer personal data. Compliance with Türkiye’s Law on the Protection of Personal Data (KVKK), which mirrors many aspects of the EU’s GDPR, is non-negotiable. This involves registration with the VERBIS system and implementing strict data processing and privacy policies.

Financial and Regulatory Essentials

To run a legitimate e-commerce operation, you must establish proper financial infrastructure and comply with ongoing regulations.

• Bank Account Opening: A business bank account is essential for capital deposit and all subsequent transactions. Foreign-owned companies can face bureaucratic hurdles, which is why our firm includes bank account opening as a key part of our service package, simplifying the process for non-residents.
• Taxation: Türkiye operates a competitive tax system. The main corporate tax rate is currently 25% (as of late 2024), though this is subject to legislative change. E-commerce platforms must also manage VAT (KDV) and withholding taxes. A thorough understanding of our taxation guide is vital for efficient financial planning and avoiding penalties.
• Accounting & Bookkeeping: All companies in Türkiye are required to maintain accurate and compliant accounting records. Outsourcing this function to experienced professionals is crucial for timely tax filings and financial transparency. We offer robust accounting & bookkeeping services specifically tailored for international clients operating in the Turkish market.

The Finlexia Turkish Accounting Firm Advantage

Forming an e-commerce company in a foreign jurisdiction can be complex, involving international notarization, power of attorney documents, and navigating local trade registry rules.

As a full-service accounting firm with over three years of experience and a multilingual team, we provide end-to-end solutions. We not only manage the entire incorporation process but also offer continuous legal and corporate governance support, ensuring your e-commerce platform adheres to all local laws, from consumer protection to digital commerce regulations.

Our in-depth knowledge allows us to anticipate issues and implement the most efficient and tax-effective corporate structure for your specific business model.

Contact Finlexia Turkish Accounting Firm

Establishing your e-commerce presence in Türkiye by 2026 is a significant step toward expanding your market reach. Leveraging our deep expertise in Turkish company law and corporate governance is the surest way to achieve a swift, compliant, and robust setup.

If you are planning to establish or scale an e-commerce company in Türkiye in 2026, we invite you to contact Finlexia Turkish Accounting Firm. Our Istanbul-based legal team will provide strategic, compliant, and investor-focused solutions tailored to your business objectives.

Don’t navigate the complexities of Turkish commercial law alone. Schedule a consultation and let our expert team handle every detail of your e-commerce company formation, ensuring your venture is launched with absolute legal certainty and efficiency.