# Taxation and Accounting Guide for E-Commerce and Marketplace Sellers (Trendyol, Etsy, Amazon, Shopier)

> A practical guide for e-commerce entrepreneurs selling through Trendyol, Hepsiburada, Etsy, Amazon and Shopier: tax registration, VAT, withholding and bookkeeping.

Kaynak / Source: https://sinemyavuz.com.tr/en/blog/e-ticaret-pazaryeri-vergilendirme
Kategori / Category: E-Commerce
Yayın / Published: 2026-03-10
Güncelleme / Updated: 2026-03-10
Yazar / Author: Sinem Yavuz (SMMM) — SMMM Sinem Yavuz

Most entrepreneurs who start selling on Trendyol, Hepsiburada, Amazon, Etsy or Shopier assume the platform automatically takes care of their tax obligations once they register a store. It doesn't. The marketplace is only a sales channel — tax registration, filing and bookkeeping remain the seller's responsibility.

## When Does Tax Liability Begin?

The moment you sell goods regularly, for profit, and in a way that shows continuity, you are generating commercial income — different from a one-off sale of used personal items. Platforms like Trendyol and Hepsiburada require a tax certificate and company information before a seller account can be opened, which means your sole proprietorship or limited company must already be established before you open a store.

Some entrepreneurs start selling with a "let me try first, register later" mindset. That approach carries the risk of retroactive tax registration and penalties once the tax office notices the activity. Choosing the right company type before you start directly affects both your tax burden and your bookkeeping cost for years to come.

## The VAT Mechanism: Commission Invoices and Sales Invoices

Two separate VAT flows occur on domestic marketplaces:

1. **Sales invoice:** The e-invoice/e-archive invoice issued to the buyer (by you or on your behalf by the platform) applies the VAT rate relevant to that product category.
2. **Commission invoice:** The platform charges a commission on every item sold and issues you a VAT-inclusive expense invoice for it. This amount is included in your deductible VAT for the period.

When preparing your monthly VAT return, the platform's sales and commission reports must be reconciled line by line with your e-invoice records. An unreconciled carried-forward VAT balance tends to raise questions in a future tax audit.

## Foreign Marketplaces Work Differently: The Etsy and Amazon Case

Selling abroad through Etsy or Amazon falls under "export of goods" and qualifies for VAT exemption — but claiming that exemption requires a customs exit declaration (the micro-export shipping document issued via PTT or courier). The exemption is not automatic; it must be documented.

Payments from these platforms also arrive in foreign currency. They are recorded in Turkish lira at the Central Bank buying rate on the invoice date. Exchange-rate differences must also be revalued at period end — this year-end revaluation entry is easy to overlook and shouldn't be skipped.

## Dropshipping Requires Extra Care

In a dropshipping model, where no inventory is held and goods ship directly from supplier to customer, the bookkeeping runs on two sides: the supplier's invoice as an expense, the customer's invoice as revenue. VAT is calculated on the full sales price, not just the margin — a common misconception is that tax applies only to the difference between cost and sale price.

## What We Watch in the Monthly Bookkeeping Process

- Reconciling platform sales and commission reports against e-invoice records
- Correctly reflecting returned and cancelled orders in the books
- Classifying shipping and fulfillment service invoices as expenses
- Filing exchange-rate revaluations and export-exemption documentation for foreign sales
- Reflecting withholding and provisional tax calculations in monthly cash flow

E-commerce bookkeeping runs at a different volume and speed than a classic retail business. When monthly transaction counts are high, manual tracking increases the margin for error — which is exactly why a marketplace-integrated bookkeeping process matters, both for time saved and for reduced exposure to tax penalties.