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IS IT NECESSARY TO ESTABLISH A COMPANY FOR E-COMMERCE? HOW TO ESTABLISH IT?

What is E-Commerce?

When setting out with the intention of establishing a company, it is of great importance that you first understand the comprehensive definition and basic principles of e-commerce. E-commerce is a broad concept that encompasses all kinds of commercial transactions carried out on digital platforms. The entire process of selling, marketing and delivering products or services to customers via the Internet is considered within the scope of e-commerce. The sales process can be carried out through the business's own website or in various online marketplaces. In the modern e-commerce ecosystem, social media platforms such as Instagram, Facebook and TikTok have also become important sales channels. Sales made through these platforms are also considered within the scope of e-commerce.

How is E-Commerce Done?

There are various and flexible ways to do e-commerce. You can start your e-commerce journey by choosing the sales method that best suits your business goals and resources. Each model offers its own advantages and requirements. For example, in the direct-to-consumer sales model known as D2C (Direct to Consumer), manufacturers deliver their products directly to the end user without using any intermediaries. This approach provides higher profit margins and the opportunity to communicate directly with customers.

The most widely used method in the e-commerce world is B2C (Business to Consumer), or business-to-consumer sales. This model can be considered as the digital version of traditional retail sales. In addition, B2B (Business to Business) trade, which is done from business to business, is also an important area. The B2B model usually requires working with larger volumes and corporate customers.

Dropshipping stands out as a particularly attractive option for those who want to start e-commerce. This innovative model offers the opportunity to do e-commerce without stocking and logistics operations. The operation of the system is quite simple: You make an agreement with a supplier and offer their products for sale on your own platform. All physical operations such as storing, packaging and shipping the products to the customer are managed by the supplier. Your responsibility is limited to managing online processes such as sales, marketing and customer relations.

What is an E-Commerce Company?

E-commerce companies are legal businesses established to conduct online trading activities. These activities can be conducted as sole proprietorships, joint stock companies or limited companies. An important point is to select the appropriate NACE code for e-commerce activities during the establishment of the company. In order to conduct e-commerce, you must use the NACE code 47.91.14. This code covers retail trade over the internet and is also valid for retail trade activities conducted via TV, radio or mail.

How to Establish an E-Commerce Company?

If you want to establish a company for e-commerce, you should first prepare a comprehensive business plan. This plan should include both your short-term and long-term goals.

If you are going to manufacture, you should plan the supply of the necessary equipment and raw materials in advance. If you are planning to work with suppliers, you should determine companies that can establish reliable and long-term business partnerships. You should also choose the appropriate logistics company for cargo operations and complete the necessary agreements.

If your sales channel will be a website, you should establish a user-friendly and technically problem-free e-commerce site. If you are going to prefer online marketplaces, you should examine the commission rates, contract terms and working principles of each platform in detail. After completing all these preparations, you can apply for company establishment to the Revenue Administration.

Requirements for Establishing an E-Commerce Company

The first step to establishing an e-commerce company is to clearly determine your business structure and legal requirements. During this process, you should complete your official applications with the necessary documents by choosing your company type, and obtain a tax identification number and trade registry number. Carrying out these important steps with the support of a professional team will make the process much smoother and more efficient.

You also need to make careful plans regarding technical infrastructure. You should choose a reliable infrastructure for your e-commerce platform, integrate a robust payment system, and design an easy-to-use website for your customers. Finally, for a successful e-commerce operation, you should create a comprehensive digital marketing strategy and determine software solutions that will effectively manage customer relationships.

What are the Required Documents to Establish an E-Commerce Company?

To establish an e-commerce company, you must submit the following documents to official institutions such as the Revenue Administration and municipalities. It is important that these documents are complete so that the company establishment process proceeds smoothly and quickly. Here are the required documents:

• Certificate photos of the founder and partners (in the specified number)
• Photocopy of the ID card
• Residence certificate
• Lease agreement for a workplace or title deed in case of ownership
• Company establishment certificate

E-Commerce Company Establishment Cost

It is important to know the costs you will encounter when establishing an e-commerce company in advance. These costs vary depending on the year, city and business model you will operate in. Major expense items include office rent, raw material supply and necessary equipment. In addition, you should also consider operational costs such as company establishment costs and personnel expenses.

Establishing a Sole Proprietorship for E-Commerce

One of the easiest and most practical ways to start e-commerce is to establish a sole proprietorship. When compared to joint stock and limited company types, it is a more advantageous option in terms of both taxation and operations. In particular, the income-based taxation system provides great convenience for new entrepreneurs. The sole proprietorship structure has different subtypes: Ordinary partnership is one of them, and in addition to this, limited partnerships and collective companies are also included in this category. Low establishment costs are one of the most important factors in choosing this type of company.

Establishing a Limited Company for E-Commerce

A limited company is a type of company established by partners by investing a certain amount of capital. The articles of association prepared during the establishment phase must be accepted and signed by all partners. In order for the company to be officially established, legal processes such as trade registry and chamber membership must be completed. Those considering establishing a limited company for e-commerce should carefully evaluate the advantages and disadvantages offered by this structure. The most important advantages of a limited company include the ability to share costs among partners and a flat-rate taxation system. However, the minimum capital requirement of 50,000 TL for establishment is a significant disadvantage.

Establishing a Joint-Stock Company for E-Commerce

In a joint-stock company structure, the liability of each partner is limited to the capital they contribute. This feature provides significant assurance for investors. Advantages such as the company being able to go public and having no upper limit on the number of shareholders also offer attractive opportunities for businesses with growth goals. If you are considering establishing a joint stock company for e-commerce, you must meet the minimum capital requirement of 250,000 TL. In the decision-making process, you should also consider the high establishment costs and legal obligations such as the requirement for a Ministry representative to be present at general assembly meetings.

E-Commerce Company Articles of Association Sample

Preparing the articles of association is a critical step in establishing an e-commerce company. The articles of association is an official document that determines the structure of the company, partnership relations and basic operating rules. This agreement should be comprehensive and clear to prevent disputes that may arise in the future.

First of all, the company's field of activity should be clearly defined in the articles of association. In addition, the duties and authorities of the company's organs, provisions regarding the liquidation process and other important regulations should be specified in detail. After the approval of all partners, the agreement becomes legally valid with notary approval.

How Much Tax Does an E-Commerce Company Pay?

When you establish an e-commerce company, certain tax liabilities arise. These liabilities vary depending on the type of company you choose. If you establish a sole proprietorship, you will have additional liabilities such as stamp duty and VAT while paying income tax. In addition, you must make withholding and provisional tax payments in the specified periods. Joint-stock and limited companies are subject to corporate tax and this rate has been determined as 25% for 2024.

Is There E-Commerce Tax Exemption?

E-commerce businesses are entitled to benefit from tax exemption under certain conditions. The most important criterion for tax exemption is that your annual income is below the specified upper limit. This limit is updated annually and has been determined as 1,100,000 TL for 2024. Businesses with annual earnings below this amount can apply for exemption from the Revenue Administration.

However, the way the business is conducted is also important in order to benefit from tax exemption. The exemption right applies to products produced without mass production and without a physical workplace. For example, those who produce handmade jewelry and accessories at home or prepare home-cooked meals can benefit from this exemption.

Establishing an E-Commerce Company in America

Since the legal regulations of each country are different, the company establishment processes also vary from country to country. The United States is an ideal option for establishing a company thanks to its minimal bureaucracy and attractive tax advantages. The best part is that you can handle all the transactions remotely without going to the US. However, we definitely recommend that you work with expert, professional brokerage firms to ensure the process goes smoothly. When you establish a company in the US, your tax liability is limited to the US only and you do not have to pay any additional tax in Turkey. Your tax payments are made only at the rates determined by the US.

The complex procedures and legal requirements you will encounter during the process of establishing a company for e-commerce require a careful approach. Even small mistakes in the process can lead to serious administrative fines. Especially if you are considering establishing a company abroad, just knowing the language is not enough; you also need to be familiar with the legal regulations of that country.

To summarize;

•   As a general rule, a company must be established for e-commerce activities, but there are exemptions in certain cases.
•   To establish an e-commerce company, there are options such as individual, limited or joint-stock company, each with its own advantages and disadvantages.
•   For 2025, businesses with annual revenues of less than 9,900,000 TL and that meet certain conditions can benefit from tax exemption.

  Your Reliable Solution Partner in Your E-Commerce Journey: Ifasturk

Getting professional support while setting up your e-commerce company will both speed up your process and prevent possible errors. Ifasturk offers you expert support on the following issues during the e-commerce company setup process:

• ✅ Consultancy in choosing the type of company
• ✅ Preparation and follow-up of necessary documents
• ✅ NACE code selection and tax office procedures
• ✅ Obtaining the necessary legal permits for e-commerce

 With Ifasturk, you can complete your company establishment process with minimum bureaucracy and maximum efficiency. While our expert team ensures that your e-commerce initiative meets the legal requirements, you can focus on your business.

To start your company establishment process immediately,   contact Ifasturk's expert team and take a safe step into your e-commerce journey!

Remember, a good start is the first step to a successful brand positioning.

Mesut SENEL | Ifasturk CEO

Certified Public Accountant