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WHAT IS E-EXPORT? HOW IS IT DONE?

What is E-Export?

E-export is the offering of a company's products or services to international markets through digital channels within the framework of micro-export rules. An important part of modern trade, e-export is an innovative foreign trade model that provides businesses with access to global markets. E-export activities can be carried out in various ways, but products and services are commonly sold through online platforms, e-commerce sites or digital marketplaces. E-export, which represents a new generation of trade, is also called international e-commerce or cross-border e-commerce.

All products and services sold within the scope of e-export are legally subject to the Electronic Commerce Customs Declaration (ETGB) regulations. In order to facilitate export transactions, there is a special application for micro-export shipments whose gross amount does not exceed 300 kilograms and whose value does not exceed 15,000 Euros. These shipments can be carried out quickly and efficiently, both by providing cost advantages and reducing bureaucratic procedures, thanks to the Simplified Customs Declaration (BGB) application.

Advantages and Disadvantages of E-Export

E-export is a modern trade model that offers businesses significant opportunities in both domestic and foreign markets. While this model provides many advantages compared to traditional exports, it also brings with it some significant challenges.

• We can examine the main advantages offered by e-export in detail:
• Operating costs are significantly reduced by eliminating physical store costs, and production and storage processes become more efficient.
• Sales potential is maximized through online stores that offer 24/7 uninterrupted sales.
• Businesses go beyond geographical boundaries and reach potential customers all over the world, which significantly increases sales volume and profitability.
• Brands operating in the global market gain competitive advantage by gaining international recognition and reliability.
• Higher profit margins are achieved thanks to sales made to customers in economically developed countries with high purchasing power.
• Businesses expand and diversify their target audiences by using different trade models such as B2C, B2B and C2C together.
• Significant financial gains are achieved thanks to the tax advantages and VAT exemptions offered by many countries specifically for e-export.

• The difficulties and disadvantages that may be encountered in e-export can be detailed as follows:

• Every country has its own unique trade regulations, cultural norms, and legal requirements. These differences can create significant compliance challenges in taxation, product labeling, and packaging.
• Managing international returns and exchanges can be quite complex and costly due to logistics costs and customs procedures.
• Delays in customer service and communication breakdowns can negatively impact customer satisfaction and loyalty.
• The need to provide services in different languages can create significant challenges in both customer communication and website localization.
• Competing with established companies in target markets can be challenging in terms of understanding local dynamics and adapting to customer habits.
• Operational challenges can arise in providing uninterrupted support to customers operating in different time zones.

How to Do E-Export?

E-export activities are basically carried out through two main channels: a personal website that the business establishes and manages within its own organization or online marketplaces that provide services on a global scale. Both options offer their own advantages and requirements. Businesses can choose one or both of these channels according to their own needs and capacities. In this context, we will examine in detail the specific steps and technical requirements that need to be followed according to the area where e-export will be carried out and the selected channel in the following sections.

Doing E-Export with an E-Commerce Site

A comprehensive technical infrastructure and a systematic approach are required for a business to be able to do e-export through its own website. This complicated process, starting from the establishment of the website and extending to the integration of payment systems, from customer services to logistics processes, requires careful planning and a professional approach. We can list the basic steps to be followed in detail in order to perform cross-border sales through an e-commerce site as follows:

• Design and develop a user-friendly website with a strong technological infrastructure, up-to-date security protocols and SSL certificates,
• Choose a domain name that is easy to remember and suitable for target markets and sign a contract with a reliable hosting service provider,
• Design homepage layout, category configuration, product pages and payment processes with a professional approach to optimize user experience,
• Successfully integrate logistics management systems, multiple payment infrastructures, enterprise resource planning (ERP), customer relationship management (CRM) and electronic invoice systems that integrate all processes of the business,
• Develop and implement data-driven and measurable digital marketing strategies specific to target markets,
• Plan, budget and manage effective and efficient advertising campaigns for different markets,
• Create and maintain a professional customer service infrastructure that can provide 24/7 service with a multilingual and multicultural approach.

Selling on Marketplaces

There are many global online marketplace options for companies that want to do e-export, such as Amazon, eBay, Etsy and Alibaba. These platforms have reliable and tested software infrastructures and advanced algorithms that all sellers can benefit from. Thanks to these standardized systems, businesses can reach maximum sales potential and reach a global customer base with minimal technical knowledge. The basic steps to follow to successfully sell on marketplaces are as follows:

• Determine the most suitable online marketplace for the target market and product category after a comprehensive research and open an official seller account,
• Completely meet the basic requirements such as the Republic of Turkey tax number, corporate e-mail address and an active commercial or private bank account required to open a store in the marketplace,
• Apply for membership in detail to the seller platform of the selected marketplace and complete the necessary verification processes,
• Upload all legal and commercial documents requested by the marketplace to the system completely and correctly and obtain the necessary approvals,
• Obtain the Tradesman Tax Exemption Certificate from the relevant authorities and submit it to the marketplace in order to benefit from tax advantages in the e-export process.

There is an important decision-making stage for entrepreneurs who are in the process of establishing a company to conduct sales and e-export activities in the marketplace, but are undecided about the most suitable company type. When making this critical decision, it is important to evaluate your current capital structure, long-term business goals, organizational structure and the capacity of your management team in detail. It is possible to detail the mandatory documents that marketplaces request from different types of companies as follows:

• Required documents for businesses that will operate as a sole proprietorship: Current tax certificate obtained within the last 12 months, notarized signature circular, ID photocopy of the company owner, detailed operating financial terms and principles agreement and comprehensive vendor agreement prepared specifically for the marketplace.
• Required documents for capital companies: Current tax certificate obtained within the last 1 year, detailed activity certificate not older than 6 months, notarized signature circular, official establishment trade registry gazette, valid partnership agreement in case of ordinary partnership, detailed operating financial terms and principles agreement and comprehensive vendor agreement executed with the relevant marketplace.

How is Tax Calculated in E-Export?

The types of taxes to be paid in e-export are income tax and customs tax. Income tax is calculated based on annual profit. Businesses operating in Turkey must pay taxes based on their annual income. Taxes are called income tax for sole proprietorships and corporate tax for capital companies. The difference between these taxes is the rates used when calculating the amount to be paid. The income tax rate determined for sole proprietorships varies between 15% and 40% depending on the annual total income. The rates to be paid according to the annual total income determined for 2024 are as follows:

• If the annual income is up to 110,000 TL, the tax rate is 15%,
• For the portion of 110,000 TL up to 230,000 TL, 16,500 TL, for the amounts above 20%,
• For the portion of 230,000 TL up to 580,000 TL, 40,500 TL, for the amounts above 27%,
• For the portion of 580,000 TL up to 3 million TL, 135,000 TL, for the amounts above 35%,
• For higher annual income, 982,000 TL for the portion of 3 million TL, and 40% for the amounts above, is calculated as income tax.

The corporate tax rate for capital companies has been fixed at 25% as of 2024. The customs duty rate that e-exporting businesses must pay varies depending on the country of export. Unlike income tax, customs duty is not deducted annually, but individually per transaction. In addition, in many countries, customs duty and VAT exemptions are applied when the specified limits are exceeded. It is possible to learn the details of customs duty and VAT exemptions from customs consultants or cargo companies that carry out logistics. The customs duty and VAT exemptions applied in the European Union and the United States are as follows:

• In European Union countries, VAT and customs duty are exempt for transactions up to 22 euros
• In the United States, VAT and customs duty are exempt for transactions up to $800.

Required Documents for E-Export

In order to carry out e-export activities, various official documents are required to ensure the proper functioning of legal and operational processes. These documents ensure that the business operates in a reliable and compliant manner in international trade. Here are the basic documents required for e-export:

• Corporate documents that prove the legal status and commercial existence of the business, such as tax identification number, trade registry record, Exporters' Association membership certificate and activity certificate,
• Comprehensive product documents and certificates that show the conformity of products to international standards and regulations, such as product descriptions and codes, GS1 barcode system documents, material safety data sheet (MSDS), FDA certificates and product technical documents,
• Official documents used in customs transactions, such as customs declaration, commercial invoice, proforma invoice, packing list and certificate of origin,
• Transportation and insurance documents used in international logistics processes, such as detailed weight list of products, transportation insurance policy, bill of lading and AWB,
• Accreditation documents that prove the conformity of products to international quality and safety standards, such as ISO quality management system certificates, CE conformity certificate, FDA approval certificates and product safety documents,
• VAT refund application documents, tax liability Financial documents used in financial transactions and tax processes, such as certificates, certified public accountant reports and foreign exchange purchase documents.

How to Issue an E-Export Invoice?

An e-export invoice is a special type of invoice used in international trade transactions and transmitted digitally with the customs exit declaration. This invoice is an important document that documents the legal and financial dimensions of the transaction. The critical points to be considered when preparing and issuing an e-export invoice can be detailed as follows:

• The language of the invoice must be Turkish in accordance with legal requirements and must be issued and cut.
• The invoice amount can be issued in Turkish lira or any preferred foreign currency depending on the nature of the transaction and the preference of the parties.
• The customs tariff statistics position (GTİP) number, which allows the exported product to be identified in international trade, must be fully stated on the invoice.
• Invoices issued within the scope of micro export must be issued in a manner exempt from VAT in accordance with the relevant legislation.
• The exchange rate valid on the date the invoice is issued must be clearly stated on the invoice for financial transparency and accuracy of accounting records.
• In e-Archive invoices issued electronically, the QR code application must be included in order to ensure the security and verifiability of the document.

Things to Consider When Doing E-Export

Before doing e-export, consumer needs in the country to which the shipment will be made should be determined correctly and information about legal regulations should be obtained. Packaging conditions, especially for some products, vary from country to country. In addition, the following elements can be considered to be successful in doing e-export:

• An e-export brand can be visible not only through e-commerce sites or online marketplaces, but also through social media platforms. This can contribute to both increasing brand awareness and creating a reliable brand image by interacting directly with customers.
• During the setup phase of the e-commerce site, attention can be paid to proper localization by receiving translator support.
• Noting the GTIP codes of the products and services to be exported can speed up sales and invoicing processes.
• Determining pricing policies as a result of market research can enable more realistic price tags to be created.
• The correct application of digital marketing strategies is important when doing e-export. Target market analysis, conversion optimization and SEO also play an important role in this process.
• Correctly structuring the logistics infrastructure and well organizing the stock management system are important for the healthy continuity of trade.
• Local shipping options can be investigated while planning logistics.
• Using global payment solutions and offering suitable payment options to customers in different countries can increase potential sales.
• Creating a strong supplier network can ensure that orders are fulfilled on time and completely.
• Care should be taken to consider the sensitivities and culture of the target market in the country where e-export is made.

What are E-Export Supports and Government Incentives?

In order to benefit from e-export government incentives, certain important conditions must be met. First of all, the website used in e-export activities must undergo a comprehensive localization and localization process in accordance with the language and cultural characteristics of the target market. This process should not only be limited to the translation of texts, but should also cover all digital infrastructure elements such as payment systems, customer services and user experience. In addition, one of the most basic conditions for benefiting from incentives is that the products to be exported must be produced in Turkey. This condition was set to encourage domestic production and provide added value to the country's economy. During the incentive application process, the necessary application procedures must be completed completely with the Ministry of Trade or Exporters' Associations. Government incentives offered to businesses engaged in e-export can be detailed under the following headings:

• Trademark registration and protection support: Financial assistance provided to businesses to protect their brand rights in foreign markets,
• Market research travel support: Financial support encouraging on-site examination and research in target markets,
• Report support: Financing for the preparation of international market analyses and feasibility studies,
• Company acquisition support: Incentive program facilitating strategic company acquisitions abroad,
• Document support: Contribution to the certification and documentation costs required for compliance with international standards,
• Unit support Financial support for opening offices, warehouses and showrooms abroad,
• Advertisement and promotion support: Contribution to marketing activities aimed at increasing brand awareness in global markets,
• Fair support: Coverage of costs of participating in international trade fairs incentive program.

 Simplify Your E-Export Processes with Ifasturk

Don't let the complex structure and legal requirements of e-export processes worry you! İfastürk is ready to be your reliable business partner that makes all these processes easier for you and offers professional solutions.

Mesut SENEL | Ifasturk CEO

Certified Public Accountant