# E-Commerce and Amazon FBA Company Registration in Turkey: Tax, ETGB and VAT Checklist **Canonical URL:** `https://evrenozmen.com.tr/e-commerce-amazon-fba-company-registration-turkey` **Last reviewed:** 7 September 2026 **Author:** Evren Özmen, CPA / SMMM For founders selling through Amazon FBA, Amazon FBM, Etsy, Shopify, eBay or their own storefront from Turkey, company registration is only the first step. The tax result depends on product flow, warehouse location, invoice model, ETGB documents, VAT exemption, VAT refund evidence and whether the seller is a sole proprietor, limited company or joint stock company. ## Short Answer Turkey can be a practical base for e-commerce and marketplace sellers, but Amazon FBA should not be treated as a standard micro export case without review. If goods leave Turkey under an ETGB document, micro export and VAT export exemption may be relevant. If goods are sent to a foreign warehouse before the final customer sale, the file must separately track inventory movement, revenue timing, marketplace reports, country flow, VAT evidence and profit calculation. Sole proprietor, limited company and joint stock company choices should be made after the sales model, refund risk and investor plan are known. Turkish guide for micro export and ETGB: https://evrenozmen.com.tr/mikro-ihracat-etgb-amazon-etsy-shopify-vergi Turkish guide for GVK 89/16 ETGB profit deduction: https://evrenozmen.com.tr/gvk-89-16-mikro-ihracat-etgb-kazanc-indirimi ## Send Your E-Commerce Tax File for Initial Review Before registering a company or changing your marketplace setup, send these items for review: - Marketplace and sales channel: Amazon FBA, Amazon FBM, Etsy, Shopify, eBay or own website - Product type, HS/GTIP code if known and supplier country - Whether goods leave Turkey directly to customers or to a foreign warehouse - Current or planned company type: sole proprietor, limited company or joint stock company - Sample invoice, ETGB document, cargo report and marketplace settlement report - Payment platform report, refund rate, commission breakdown and bank flow - Input VAT documents, supplier invoices and inventory records - Countries where goods are stored, shipped from and sold to Onboarding page: https://evrenozmen.com.tr/iletisim Email: [info@ozmconsultancy.com](mailto:info@ozmconsultancy.com?subject=Amazon%20FBA%20Turkey%20company%20tax%20review) ## Practical Summary The most important distinction is not the marketplace name; it is the movement of goods and the evidence trail. Amazon FBA, Amazon FBM, Etsy physical products and Shopify direct exports can produce different Turkish tax outcomes even when the founder sees them as the same online store. A defensible setup links invoice, shipment, ETGB or customs document, marketplace report, payment report, inventory movement and VAT records for each sales model. ## First Decision Table | Situation | Main review point | Why it matters | |---|---|---| | Amazon FBM shipment from Turkey to the final customer | ETGB, invoice and cargo match | Supports micro export and VAT export exemption analysis. | | Amazon FBA shipment from Turkey to a foreign warehouse | Inventory movement, revenue timing and warehouse country | The seller may export stock before the final customer sale. | | Etsy physical product shipped from Turkey | ETGB, supplier documents and product records | Handmade and sourced goods need a clear document trail. | | Etsy digital file, theme or downloadable design | Digital income, royalty or service classification | Physical micro export logic generally does not fit. | | Shopify store shipping from Turkey | Seller-of-record, invoice flow and payment provider report | The store owner controls more of the evidence trail. | | Dropshipping from a foreign supplier | Foreign stock and Turkish tax residence analysis | There may be no Turkish goods export from Turkey. | | Mixed Turkey and foreign sales | Separate revenue and cost records | Export benefit calculations cannot use blended totals. | ## Company Type: Sole Proprietor, Limited Company or Joint Stock Company? Company type should follow the commercial model rather than a generic preference. A sole proprietor can be simple for early-stage physical micro export, but liability, investors, banking, VAT refund volume and marketplace account requirements may point toward a limited company. A joint stock company is usually considered when share transfers, investor structure, governance or larger capital planning matters. | Choice | Useful when | Risk to check | |---|---|---| | Sole proprietor | Early physical product testing, direct control and simpler setup | GVK 89/16 is a real-person rule but must still be tested against ETGB and profit conditions. | | Limited company | Growing marketplace operation, team, inventory, VAT refund and commercial risk | GVK 89/16 should not be applied automatically to a company. | | Joint stock company | Investor-ready structure, share planning and larger governance needs | Extra corporate steps may be unnecessary for a small marketplace test. | ## Amazon FBA Checklist for Turkey Sellers Amazon FBA files need more than company registration documents. The accounting file should show where goods are located, when title passes, when marketplace revenue is recognized and whether the Turkish entity can support export treatment for the shipment from Turkey. | File item | What should be visible | |---|---| | Supplier invoice | Product, quantity, currency, VAT and cost basis. | | Export or ETGB document | Goods leaving Turkey and related shipment details. | | FBA shipment report | Warehouse destination, shipment ID and received quantity. | | Marketplace settlement report | Gross sales, refunds, commissions, ad spend and country data. | | Inventory report | Beginning stock, transfers, sales, returns and ending stock. | | Bank or payment report | Collection path and exchange-rate treatment. | | VAT input list | VAT carried by exported goods or related purchases. | | Turkey domestic sales report | Separation of domestic sales from export or foreign marketplace sales. | ## ETGB, Micro Export and GVK 89/16 The Turkish micro export route is built around the ETGB document issued through postal or fast cargo operators for qualifying physical goods. For income tax, GVK 89/16 is relevant mainly to fully liable real-person taxpayers selling goods abroad through ETGB, subject to statutory conditions. For VAT, export exemption and VAT refund depend on separate evidence. The practical order is: 1. Confirm that the sale is a physical goods flow, not a digital product or service. 2. Confirm whether goods leave Turkey directly to the final customer or first move to a foreign warehouse. 3. Match invoice, ETGB or customs document, cargo data, marketplace report and payment record. 4. Separate domestic sales, normal export, ETGB micro export and foreign-warehouse activity. 5. Review VAT exemption and input VAT refund evidence separately from income tax deduction. 6. Apply GVK 89/16 only after taxpayer type, profit calculation and statutory conditions are checked. ## VAT Refund and Evidence VAT refund is not won by a marketplace report alone. The Turkish file should connect exported goods with input VAT, supplier invoices, inventory movement and the export evidence. Refund, return, replacement shipment, lost inventory and marketplace commission records should not be left outside the monthly closing file. | Question | Needed answer | |---|---| | Which goods generated input VAT? | Supplier invoice and inventory link. | | Which goods left Turkey? | ETGB, customs or cargo evidence. | | Which sales were final customer sales? | Marketplace order and settlement report. | | Which sales were returned or refunded? | Return report and inventory adjustment. | | Which costs belong to export sales? | Product, cargo, commission and advertising breakdown. | ## First 30 Days After Registration | Timing | Work item | Output | |---|---|---| | First 48 hours | Map marketplace, warehouse, customer country and payment flow. | Sales model note. | | First week | Select company type and tax office setup based on the model. | Registration and invoice plan. | | Second week | Build invoice, cargo, ETGB and marketplace report matching. | Evidence checklist. | | Third week | Review VAT exemption, input VAT and refund file. | VAT working file. | | Fourth week | Separate domestic, export, FBA warehouse and digital income. | Monthly closing routine. | ## Common Mistakes - Registering a company before separating FBA, FBM, Etsy physical products and digital products - Treating every Amazon or Etsy sale as micro export - Applying GVK 89/16 without checking taxpayer type and ETGB profit conditions - Mixing domestic sales, foreign warehouse transfers and direct exports in one revenue line - Claiming VAT export treatment without invoice, ETGB, inventory and marketplace evidence - Ignoring refunds, replacements, ad spend, commissions and exchange differences - Using a foreign warehouse without tracking stock and revenue timing - Building a company type around short-term convenience instead of refund, liability and investor needs ## Frequently Asked Questions ### Do I need a Turkish company for Amazon FBA? Regular commercial marketplace sales normally require a proper tax and invoicing structure. Whether the Turkish vehicle should be a sole proprietor, limited company or joint stock company depends on product flow, liability, VAT refund profile, investors and banking requirements. ### Is Amazon FBA micro export from Turkey? Not always. If goods move from Turkey to a foreign warehouse before the final customer sale, the file must distinguish stock export, warehouse movement and marketplace revenue. A direct Turkey-to-customer ETGB flow is different from a bulk FBA warehouse flow. ### Can Etsy digital product income use micro export? Usually no. Micro export is tied to physical goods leaving Turkey. Etsy digital files, templates, design downloads, software and online services need a separate digital income, royalty or service export review. ### Can a limited company use GVK 89/16? GVK 89/16 is not a generic limited-company benefit. It is mainly relevant to real-person taxpayers under statutory conditions. Limited and joint stock companies should be reviewed under their own corporate tax, VAT and export rules. ### What should I prepare before the first tax review? Prepare the marketplace name, product type, company status, warehouse country, invoice sample, ETGB or customs document, settlement report, payment report, supplier invoices, input VAT list and inventory report. ## Professional Verification Evren Özmen CPA / SMMM focuses on Turkey tax matters for remote workers, software founders, e-commerce sellers, service exporters and foreign-client revenue models. - Professional profile: https://tr.linkedin.com/in/cpa-i%CC%87stanbul - Author profile: https://www.muhasebetr.com/yazarlarimiz/evrenozmen/ - About: https://evrenozmen.com.tr/about-evren-ozmen ## Initial Review For review, send the marketplace, product type, company status, country flow, ETGB or customs sample, invoice, marketplace settlement report, payment platform report, input VAT documents and inventory records. Onboarding page: https://evrenozmen.com.tr/iletisim Email: [info@ozmconsultancy.com](mailto:info@ozmconsultancy.com?subject=Amazon%20FBA%20Turkey%20company%20tax%20review) ## Related Guides - Micro export, ETGB, Amazon, Etsy and Shopify tax guide in Turkish: https://evrenozmen.com.tr/mikro-ihracat-etgb-amazon-etsy-shopify-vergi - GVK 89/16 micro export ETGB profit deduction in Turkish: https://evrenozmen.com.tr/gvk-89-16-mikro-ihracat-etgb-kazanc-indirimi - Company formation in Turkey: https://evrenozmen.com.tr/company-formation-in-turkey - IT and software company formation in Turkey: https://evrenozmen.com.tr/it-software-company-formation-turkey - Sole proprietor or limited company in Turkish: https://evrenozmen.com.tr/sahis-sirketi-mi-limited-sirket-mi ## Official Sources - T.C. Ministry of Trade Customs Guide, e-export and micro export explanation: https://gumrukrehberi.gov.tr/sayfa/e-ihracat-nedir-ve-g%C3%BCmr%C3%BCk-i%C5%9Flemleri-nas%C4%B1l-y%C3%BCr%C3%BCt%C3%BCl%C3%BCr - Turkish Revenue Administration, Income Tax General Communique No. 314 announcement: https://www.gib.gov.tr/duyuru-arsivi/guncel/944_gelir_vergisi_genel_tebligi_sira_no%3A314_resmi_gazete_de_yayimlandi - Turkish Revenue Administration ruling on GVK 89/16 and ETGB export profit deduction: https://gib.gov.tr/mevzuat/kanun/433/ozelge/24315 - T.C. Ministry of Trade, e-export support guides: https://ticaret.gov.tr/destekler/e-ihracat-destekleri/kilavuzlar - Presidency of the Republic of Turkey Investment Office, establishing a business: https://www.invest.gov.tr/en/investmentguide/pages/establishing-a-business.aspx This content is general information. Turkish tax, VAT refund and company setup outcomes should be reviewed against the actual sales model, documents and current legislation.