Women's Cooperatives and E-Commerce in Turkey: The New Commission Protocol

On 7 September 2026, Turkey’s Ministry of Trade announced a cooperation protocol with five online marketplaces (Hepsiburada, N11, PttAVM, Pazarama and Trendyol) to help women’s cooperatives sell online. Cooperatives register for free, pay no commission for the first six months and 1% for the following four and a half years. The details below come from news coverage of that Ministry announcement; the platforms may publish operating rules of their own.

What the Protocol Covers

The protocol is titled “Protocol on Supporting Women’s Cooperatives through E-Commerce Between the Ministry of Trade and E-Commerce Intermediary Service Providers” and sits within Turkey’s 2025-2029 Cooperatives Strategy and Action Plan. The announced terms are:

Benefit	What was announced
Registration	Free on the participating platforms
Commission, first 6 months	0%
Commission, following 4.5 years	1%
Visibility	Homepage banners, dedicated category areas, social media campaigns
Labeling	A “Cooperative Products” label and special campaign periods

The total term is five years. The announcement does not say what the 1% is calculated on (item price, or order total including shipping) or how it compares with each platform’s standard category rates. Ask each platform for those terms in writing before you model your margins.

Who Is Eligible?

The protocol targets cooperatives in which most members are women. Under Article 1 of Cooperatives Law No. 1163, a cooperative is a legal entity with variable membership and variable capital, formed to serve its members’ economic interests through mutual help and solidarity, and it takes at least seven founding members. The documents platforms will ask for (trade registry record, member list, activity certificate) have not been published in a source we could verify, so confirm the onboarding steps directly with each marketplace.

Which Marketplaces Are Included?

Five are named: Hepsiburada, N11, PttAVM, Pazarama and Trendyol. A cooperative does not have to list on all of them. Choose based on your product category, logistics capacity and the customers you want to reach.

Does the Protocol Change Your Taxes?

No. It concerns commission and promotion only, so tax rules that already apply to your cooperative stay the same.

• Corporate tax: Article 4(1)(k) of Corporate Tax Law No. 5520 exempts cooperatives that meet certain conditions, except consumer and transport cooperatives. The articles of association must prohibit profit distribution on capital, prohibit paying board members a share of profits and prohibit distributing reserves to members, and the cooperative must deal only with its members, and must actually follow these rules in practice.
• Non-member transactions: Since 1 January 2018, an exempt cooperative’s transactions with non-members are treated as creating a separate economic enterprise attached to the cooperative. How consumer sales on a marketplace fit this rule depends on the cooperative’s type and its articles of association, so settle the question before you start selling.
• VAT and invoicing: Corporate tax exemption is not VAT exemption. The duty to issue e-Archive or e-Invoice documents for sales continues according to the cooperative’s taxpayer status. See our guide to e-Invoice and e-Archive thresholds.
• Marketplace commission: The commission is a service fee the cooperative can book as an expense, supported by the commission invoice from the platform. For the wider tax picture of marketplace sellers, read our marketplace seller taxation guide.

Checklist Before Listing Products

1. Membership: keep an up-to-date member list showing that most members are women.
2. Invoicing: confirm that your e-Archive or e-Invoice setup suits your expected sales volume.
3. Exempt status: check that both the articles of association and day-to-day practice match the exemption conditions.
4. Marketplace contract: get the commission base, return and shipping deductions, and payout schedule in writing.
5. Records: make sure orders, returns and commission invoices flow into your bookkeeping regularly.

Frequently Asked Questions

When does the 0% commission period start?

The Ministry announcement does not say from which date the six-month period runs. Ask each platform in writing for the start date and whether the period is counted per cooperative or on a fixed calendar.

Can a regular company or sole proprietorship use the protocol?

No. The protocol is aimed at women’s cooperatives. Sole proprietors and limited companies pay each platform’s standard commission rates.

Will a cooperative pay corporate tax on marketplace sales?

A cooperative that meets the exemption conditions is exempt from corporate tax. Transactions with non-members can, however, fall under the separate economic enterprise rule, so the sales model needs its own review.

Do we need to amend our articles of association to sell on marketplaces?

Usually not, if the products fall within the purposes and activities already written into the articles. If they do not, the amendment needs a general assembly resolution and registration. Check your current articles to find out.

Preparing the Books for Marketplace Sales

For a cooperative, moving to marketplace sales often means rebuilding its accounting routine. Through our bookkeeping and e-Invoice / e-Ledger services, we set up an invoicing flow that fits your sales channels, organize commission and return records, and review exemption-related risks with you before sales begin.