As of October 2026, ordinary goods sent by post or express courier from China to Turkish consumers no longer pay a single flat-rate tax up to EUR 30: Presidential Decision No. 10813 ended that treatment on 6 February 2026. To sell on Trendyol’s Turkish marketplace instead, its seller pages require a taxpayer that is active in the Revenue Administration’s records and can issue invoices: for a business in mainland China or Hong Kong, in practice a Turkish company with a tax number, a MERSİS number, a KEP address and a bank account in its own name. Since 1 January 2026, such a company’s invoices are electronic from its first sale, apart from narrow exceptions.
This guide covers the company, tax and invoicing side, which is our work as licensed Turkish CPAs (SMMM). Tariff classification, duty rates, product-safety checks and anti-dumping duties are questions for a customs broker (gümrük müşaviri).
At a glance
| Question | Answer as of October 2026 | Source |
|---|---|---|
| Flat-rate tax on parcels to individuals up to EUR 30 | Ended on 6 February 2026 | Decision 10813, Official Gazette No. 33130 |
| What still gets the flat rate for individuals | Medicines and food supplements sent with a medical report or prescription, up to EUR 1,500 | Decision 10813, Art. 1 |
| Who can sell on Trendyol | A taxpayer in Türkiye (joint-stock, limited, sole proprietorship or other type), active and able to invoice | Trendyol Seller Information Centre |
| What Trendyol checks | Tax number, MERSİS number, KEP address, IBAN in the company’s name, beneficial owners | Trendyol application guide |
| Company invoices | e-Archive regardless of amount since 1 January 2026 | Communiqué 509, IV.2.4.3 |
| e-Invoice for online sellers | From 1 July of the year after gross sales reach TRY 500,000 | Communiqué 509, IV.1.4 and IV.1.5 |
| Marketplace payout | In full within five business days of payment and delivery | E-Commerce Law 6563, Additional Art. 1 |
What changed on 6 February 2026?
Under Article 62(1) of the decision implementing the Customs Law (Decision 2009/15481), in the wording set by Decision 8787 in August 2024, goods sent by post or express courier to an individual, not commercial in quantity or nature and worth up to EUR 30, paid a single flat-rate tax on their value: 30% when sent directly from the EU, 60% from other countries, plus 20% for goods on list (IV) of the Special Consumption Tax Law. Decision 8787 had cut the threshold in Article 126 from EUR 150 to EUR 30.
Decision 10813 is dated 6 January 2026, was published in the Official Gazette on 7 January 2026 (No. 33130) and took effect 30 days later, on 6 February 2026:
- Article 1 rewrote Article 62(1). For parcels to individuals, the flat-rate tax now covers only medicines and food supplements sent on the basis of a health institution’s report or a doctor’s prescription, not commercial in quantity or nature and worth up to EUR 1,500, at the same rates.
- Article 2 deleted the words “exceeding EUR 30 but” from Article 126(1)(b).
Article 62’s other paragraphs were not changed; the Ministry’s customs codes still list, for example, a flat rate for non-commercial items up to EUR 22 sent to a legal entity.
The Ministry of Trade amended its parcel circular 2022/9 from the same day: in the simplified declaration list, the Article 62 item now covers only medicines and food supplements up to EUR 1,500, and the detailed declaration section no longer starts at EUR 30, so it covers a non-commercial parcel to an individual worth up to EUR 1,500.
Reports often call this the end of duty-free parcels. Strictly, those parcels were not tax-free; what ended is the flat-rate lane. What a parcel pays now depends on the goods; a customs broker can tell you what applies to yours.
Can a Chinese company sell on Trendyol without a Turkish company?
Trendyol’s seller pages, read on 24 October 2026, set these conditions:
- The seller has a joint-stock, limited, sole proprietorship or other type of business and is a taxpayer.
- Every application is checked and approved through the Revenue Administration (GİB). The company must be active in GİB’s records and able to issue invoices; its trade name, tax office and trade registry number are filled in from GİB’s systems.
- Every company except sole traders and tradespeople enters a MERSİS number, and the seller verifies a KEP address (registered electronic mail).
- Payouts go to an IBAN belonging to the company, in the same name as its trade name.
- The seller gives a shipping warehouse address and a returns address, lists its authorised representatives and the individuals who hold more than 25% or ultimately control it, and must hold stock to sell.
We found no route on those pages for a seller without Turkish tax registration, whether based in mainland China or Hong Kong. If someone offers you a cross-border route into Trendyol’s Turkish marketplace, ask Trendyol in writing what it requires.
These checks rest on the Ministry of Trade’s e-commerce regulation (Official Gazette 29 December 2022, No. 32058), which requires a marketplace to verify each seller’s identifying details from public electronic systems or, where that is not possible, from documents the seller provides, and bars it from serving a seller whose details it has not verified. A merchant on a marketplace shows at least one of its trade name, business name or registered brand, plus its KEP address and MERSİS number, on its store page, and gives buyers access to its invoices there.
Hepsiburada seller requirements. Hepsiburada’s public seller page describes an online application, document upload and contract approval in its seller panel, without a public document list (checked 24 October 2026). The same regulation applies to every marketplace, so expect similar identity checks.
Three ways to reach Turkish consumers
| Route | How it works | Who you work with |
|---|---|---|
| Parcels from China | Each parcel to a consumer is declared to Turkish customs and taxed according to the product | Your courier and a customs broker |
| A Turkish importer or distributor | You sell to a Turkish business, which imports and resells under its own tax number | Your distributor |
| Your own Turkish company | The company imports stock in bulk and sells on Trendyol, Hepsiburada or its own website | A customs broker for imports; a licensed accountant for the company |
With your own company, import VAT is not a final cost: the VAT Law taxes imports and lets a company deduct VAT paid on imports from the VAT on its sales (Article 29(1)(b)).
What the company needs to start selling
- Company type. Usually a limited company (Ltd. Şti., minimum capital TRY 50,000) or a joint-stock company (A.Ş., TRY 250,000), which a Hong Kong or mainland company can own. See Ltd. Şti. or A.Ş.? and choosing the right company structure.
- Tax numbers for each foreign shareholder, then formation, signed in person in Türkiye or under a power of attorney apostilled at home. Full sequence: our company formation guide.
- Address and stock. A registered address for the tax office’s start-of-business inspection, plus the warehouse and returns addresses Trendyol asks for. The Istanbul virtual office in our Professional package is an address, not a warehouse.
- Active status. Trendyol’s guide tells a company that is still being set up to have its status updated with the Revenue Administration first.
- KEP address, MERSİS number and a bank account in the company’s name, for the Trendyol application and payouts.
- Financial seal and e-Ledger. Since 1 January 2025, every company keeps its journal and general ledger as an e-Ledger, signed with a financial seal or an e-signature. A financial seal requires a manager who is a Turkish citizen or a foreign national with a Turkish foreigner identity number (starting with 9, for example issued with a residence permit), so plan this when you appoint managers.
- Beneficial owners. Besides Trendyol’s check, a new company notifies its beneficial owners to the Revenue Administration within one month.
Do you need e-invoices from the first sale?
Yes, in practice. Since 1 January 2026, a company that is not on e-Invoice must issue every invoice as an e-Archive invoice, whatever the amount, through GİB’s e-document portal or an integrator authorised by GİB; only narrow exceptions remain. A paper invoice where an electronic one is required is penalised under article 353 of the Tax Procedure Law, invoice by invoice. Trendyol’s form still offers a choice between paper and e-Archive; for a company, the answer since 2026 is e-Archive.
Online sellers registered for e-Archive send internet-sale invoices to the buyer electronically. Each states “Bu satış internet üzerinden yapılmıştır” (this sale was made over the internet) and shows the website, payment method and date, the carrier’s name and tax or identity number, the dispatch date and a returns section. A dispatch note, or a printout that stands in for one, travels with the goods.
When e-Invoice becomes mandatory. A company selling online, on its own website or a marketplace, must join e-Invoice and e-Archive by the start of the seventh month after a year in which its gross sales reach TRY 500,000: 2026 sales at that level mean 1 July 2027. Between two registered e-Invoice users, every invoice must be an e-Invoice.
Once you are selling: taxes, payouts and books
- Returns. Monthly VAT returns and the other recurring filings described in Turkish taxes for foreign-owned companies.
- Payouts. The E-Commerce Law, as amended by Law No. 7416 of 1 July 2022, treats it as an unfair practice if a marketplace does not pay the seller in full within five business days after the sale price reaches the marketplace and the order reaches the buyer.
- Records. Sellers and marketplaces keep the documents, books and electronic records of their e-commerce transactions for ten years.
- Volume. Each sales invoice, purchase invoice and bank movement is a bookkeeping transaction. A store with 300 orders a month issues about 3,600 sales invoices a year before purchases and bank entries.
Customs questions for your broker
- Tariff classification of each product and the customs duty, additional customs duty and anti-dumping duty that follow from it. Anti-dumping duties are common for Chinese goods: of the 81 communiqués on unfair competition in imports (anti-dumping) published in the Official Gazette from 1 January 2025 to 16 October 2026, 57 named the People’s Republic of China (our count).
- TAREKS, the Ministry of Trade’s web-based system for risk-based safety, conformity and quality inspections of imports and exports.
- The importer. For Trendyol sales it is normally your Turkish company, which pays the import taxes.
What this means for you
To sell on Trendyol under your own name, start with a Turkish company. Our fees, from our pricing page:
- Professional package, USD 4,950 per year plus government fees: company formation with the founder signing in person in Türkiye, the tax number application for one foreign partner, the Istanbul virtual office address, the e-Tebligat application and a year of bookkeeping and tax filing up to 500 transactions. Formation signed in person, without a package, costs USD 1,250.
- Formation under a power of attorney: USD 3,000 without a package, or the full USD 3,000 on top of Professional. See company formation with power of attorney.
- Add-ons: each further foreign partner’s tax number USD 500; bank account application USD 1,500, including the company stamp; financial seal USD 550, including Kamu SM’s fee; e-Invoice and e-Archive registration USD 550; e-Ledger set-up USD 550; extra bookkeeping volume USD 500 for 2,000 transactions a year or USD 1,000 for 5,000; beneficial ownership filing USD 1,250.
- Existing Turkish company: Basic package, USD 3,750 per year.
Prices exclude VAT: no VAT is charged to clients invoiced outside Türkiye; 20% VAT is added for companies in Türkiye. Government fees, notary, apostille, translation, courier and customs broker costs come on top; see the cost of running a company in Türkiye.
Tell us what you sell, where your stock will be and how many orders you expect a month; we reply with a checklist and a written quote. You can write to us in Chinese or English: WeChat ID etitax, e-mail info@etitax.com, office +90 442 213 94 04, or the contact page.