Short answer: Turkey does not have a separate legal form called an “import-export company.” A foreign investor usually establishes a Turkish limited liability company (Ltd. Şti.) or joint-stock company (A.Ş.), or registers a branch, then completes the tax-compliance, licensed CPA/SMMM bookkeeping arrangement, banking, digital-notification and transaction-specific trade requirements. Company registration alone is not an import licence, export licence or product approval.
Last verified: 17 September 2026 against the Turkish Commercial Code, current Ministry of Trade/MERSİS and import-regime materials, Istanbul Chamber of Commerce registration lists, TİM exporter-membership guidance and the Presidency Investment Office’s company-establishment guidance. The exact file can change with the founders, city, activity and regulated sector.
Import-Export Company Setup in Turkey: The Four Layers
| Layer | What it establishes | What it does not establish |
|---|---|---|
| 1. Legal entity | Company type, shareholders, management, capital, registered address and trade-registry identity | Permission to trade every product |
| 2. Operating infrastructure | Tax registration, licensed CPA/SMMM bookkeeping and compliance arrangements, statutory books, banking, invoicing, UETS and relevant digital credentials | A completed customs declaration |
| 3. Trade readiness | Customs representation, product master data, exporter-association or system registrations where applicable | A universal import/export licence—none exists for all goods |
| 4. Product and transaction | GTIP, origin, value, destination, TAREKS, licence, conformity, health or other control for the actual shipment | Automatic approval based on the company’s activity clause |
This separation prevents a costly launch error: registering a company and ordering goods before confirming whether the product, importer, destination and customs procedure are workable.
This guide follows the trading company’s setup. To select the freight or fulfilment business that will handle the goods, use the logistics-partner selection guide. To establish that logistics operation yourself, use the logistics-company setup guide. The shipment-level customs procedure is a separate stage, covered in the import customs-clearance steps.
Can Foreigners Own an Import-Export Company in Turkey?
Generally, yes. Türkiye’s foreign-direct-investment framework is based on equal treatment, and international investors may establish the company forms available under the Turkish Commercial Code. There is no general requirement for a Turkish shareholder or Turkish-citizen director merely because a company will import or export. Sector-specific nationality, ownership or authorization restrictions can still apply—for example in certain regulated transport, media or financial activities.
The official Invest in Türkiye establishment guide confirms equal treatment and notes that nationality restrictions may exist in specified sectors. Foreign ownership also does not grant residence or work authorization. A foreign shareholder or manager who will work in Turkey should separately review company-owner work-permit eligibility.
Choose the Legal Vehicle Before Drafting Documents
Limited liability company (Ltd. Şti.)
A limited company is commonly used for closely held trading operations. It can have one shareholder and no more than 50. Its governance and share-transfer rules differ from an A.Ş., and shareholders can face statutory exposure for certain unpaid public receivables; “limited liability” should not be read as an absolute shield in every context.
Joint-stock company (A.Ş.)
A joint-stock company can also be formed by one shareholder and is often considered where investors need a more scalable share structure, formal board governance, particular regulated activities or future investment/transfer flexibility. Governance, capital payment and securities rules are more formal than for a limited company.
Turkish branch of a foreign company
A branch is not a separate legal entity from its foreign parent and may operate only within the parent’s purposes. It has no statutory minimum capital, although it needs realistic operating funding, Turkish registration, tax-compliance and licensed CPA/SMMM bookkeeping infrastructure, and a resident representative with appropriate authority. Parent-company documents issued abroad require careful legalization and translation.
Liaison office
A liaison office is not a trading alternative: it requires a permit and may not conduct commercial activity in Turkey. It therefore cannot be used as the importer-exporter operating vehicle for revenue-generating trade.
For a wider entity comparison, see types of companies in Turkey.
Current Minimum Capital and Payment Rules
For companies incorporated from 1 January 2024, the statutory minimum capital is TRY 50,000 for a limited company and TRY 250,000 for a joint-stock company. A non-public A.Ş. using the registered-capital system has a minimum starting capital of TRY 500,000. The Ministry of Trade’s official capital announcement records these thresholds.
For an A.Ş., at least 25% of cash capital is generally paid before registration and the balance within 24 months, subject to the articles and applicable rules. That establishment-stage 25% prepayment does not apply to a limited company; subscribed limited-company capital may generally be paid within 24 months after establishment. Capital in kind follows separate valuation and registry procedures.
The legal minimum is not a recommended operating budget. A trading company may need substantially more working capital for inventory, deposits, import taxes, freight, insurance, guarantees, product tests, storage and foreign-exchange volatility.
Separate statutory share capital from the cash required to operate the first trade cycle.
Step 1: Define the Trade Model and Activity Scope
Before MERSİS entry, document the products, source and destination countries, customer type, Incoterms, expected annual volume, inventory model, payment terms and whether the company will act as principal, distributor, commission agent or service provider. This drives the legal vehicle, NACE/activity codes, articles, VAT and customs model, bank profile and sector approvals.
The articles should authorize the intended activities without pretending that a broad “all kinds of import and export” clause replaces a product licence. Confirm regulated sectors separately. A change in products, ownership, origin or destination can create new requirements even when the articles remain unchanged.
Step 2: Prepare Foreign-Founder and Representation Documents
The file differs for an individual founder and a foreign corporate shareholder:
| Founder/role | Common evidence | Key control |
|---|---|---|
| Foreign individual | Passport, Turkish translation, potential tax number and role-specific declarations | Name, nationality, birth data and passport details must match every system. |
| Foreign legal entity | Current registry/activity evidence, articles, competent-body establishment resolution and signatory authority | The resolution must clearly authorize the Turkish investment, capital, representative and filings. |
| Proxy/representative | Transaction-specific power of attorney | Authority must cover the actual registry, tax, bank or follow-up task; one generic form may not cover all institutions. |
Foreign-issued documents must be prepared according to the specific document, issuing country and receiving authority. Where the Apostille Convention applies, an apostille may be required; otherwise consular legalization or another applicable authentication route may apply. Turkish translation and notarization requirements also depend on the document and current registry procedure. Do not order legalization or ship originals until the receiving registry’s live checklist and copy count are confirmed.
For remote planning, distinguish “the representative may submit this step” from “no founder will ever need to appear.” Trade registry execution may be handled through valid authority, but banks and other institutions apply their own identity, beneficial-owner and risk controls. Fully remote bank onboarding should never be promised in advance.
Step 3: Obtain Potential Tax Numbers and Confirm the Address
Non-Turkish founders, directors or representatives may need a Turkish potential tax number depending on their role and the registration/bank workflow. The Revenue Administration’s Digital Tax Office supports the current potential-tax-number process for foreigners; see our verified guide to the Turkish tax ID number for foreigners.
The company also needs a registered headquarters address supported by acceptable occupancy documents. Test the address for tax-office verification, bank KYC, mail/UETS operations, licences, warehousing and actual staffing needs. A marketed “virtual office” is not automatically suitable for every regulated or operational business.
Step 4: Draft and Submit the Articles Through MERSİS
Company establishment is initiated through the Ministry of Trade’s MERSİS system. The articles identify the title, headquarters, activities, capital and shares, founders and management/representation structure. The correct signatory method—before authorized trade-registry personnel or a notary, as applicable—must match the current procedure.
Before submission, verify:
- the company title and business activity wording;
- shareholders, capital, share values and payment plan;
- manager/board appointments and representation method;
- registered address and responsible trade registry;
- NACE/activity-code implications;
- foreign names and identity data across translations, tax records and MERSİS.
Step 5: Complete Capital and Trade Registry Formalities
Handle the Competition Authority contribution and any required pre-registration bank capital evidence for the chosen form. Then submit the current establishment file to the competent Trade Registry Directorate. The exact documents and procedure should be checked with that registry; for Istanbul, the Chamber publishes live lists for limited companies and joint-stock companies.
Registration creates the legal entity. The registry also coordinates prescribed notifications and publication in the Turkish Trade Registry Gazette. Preserve the MERSİS/registry output, articles, Gazette record, chamber record and all appointment/representation evidence. Our guides explain how to retrieve a Trade Registry Gazette record and how a signature circular evidences current representation.
Trade-registry completion creates the company; it does not clear the first shipment.
Step 6: Make the Company Operational
Legal formation and operational readiness are different milestones. After registration, the Trade Registry transmits the incorporation information electronically to the relevant tax office and Social Security Institution under the current one-stop framework, so this handoff should not be described as a separate generic company-start notification. Coordinate the remaining tax-compliance steps, statutory books, licensed CPA/SMMM engagement, invoicing and e-document obligations, beneficial-owner/KYC evidence, corporate bank account and payment controls. Employee and workplace SGK obligations and foreign-personnel work permits must then be handled according to the actual staffing model.
Private-law legal entities fall within the mandatory UETS recipient framework for official electronic notifications. Secure e-signature, KEP and mali mühür serve different purposes and are not interchangeable. Use our KEP, e-signature, UETS and mali mühür decision guide to assign the correct owner and credential.
Coordinate registry, tax, banking and post-incorporation controls as one launch programme.
Step 7: Complete Trade and Product-Specific Readiness
There is no single Turkish “customs identification number” or universal import-export licence issued simply because a company trades. The Ministry’s current import guidance states that persons with a tax number may generally import, subject to exceptions and product rules. Imports can still require an import licence, surveillance document, TAREKS process, conformity record or approval from another authority.
For exports, the exporter framework includes exporters’ association membership. TİM’s current guidance states that an exporter must belong to at least one TİM-affiliated exporters’ association; a separate membership is not a general prerequisite merely because another product falls within another association’s field. Product-specific registration, customs and sector controls remain separate; see how to register as an exporter in Turkey.
Before the first shipment:
- appoint the customs broker or confirm the lawful self-declaration model;
- approve the 12-digit GTIP and technical product file;
- map origin, preference/free-circulation evidence and customs value;
- screen product, destination, sanctions, licence, TAREKS and other-authority controls;
- model duties, import VAT, freight, tests, storage and working-capital exposure;
- run a declaration-ready document reconciliation.
The shipment workflow belongs in our customs clearance steps for Turkey importers; it should not be hidden inside the company-registration project.
Do You Need an EORI Number?
EORI is an EU customs identifier; Turkish company registration does not issue one. A Turkish company may need an EORI from the competent EU customs authority if it performs an economic-operator role covered by EU customs rules. It is not a universal Turkish incorporation or export requirement, and the EU customer, declarant and Incoterm model should be checked before applying.
How Long Does Setup Take?
The Presidency Investment Office says a complete company-establishment process at the Trade Registry can be completed within the same day. That is a legal-registration benchmark, not a promise that a foreign-owned trading business will be banked, tax-operational and product-authorized the same day.
Build a milestone plan instead of advertising “five to ten days”:
| Milestone | Completion evidence | Common dependency |
|---|---|---|
| Founder ready | Legalized/translated identity or corporate documents and valid authority | Issuing-country formalities and courier time |
| Company registered | MERSİS/trade-registry record and registered articles | Correct file, capital step and appointment availability |
| Company operational | Tax-compliance, statutory books, bank, licensed CPA/SMMM bookkeeping arrangements, UETS and required credentials | Bank KYC, address verification and signatories |
| Trade ready | Broker/system registrations and product/transaction approvals | GTIP, licence, TAREKS, destination and supplier evidence |
Launch-Control Checklist
- The entity form matches governance, liability, investment and exit plans.
- The current capital minimum and payment timing are correctly documented.
- Foreign documents use the correct apostille/legalization and Turkish translation route.
- Founder names, tax numbers, roles and authority match in every system.
- The registered address supports tax, banking and real operational needs.
- Legal registration, bank readiness and trade readiness have separate target dates.
- UETS and any required e-signature, KEP or mali mühür credentials have named owners.
- No product is purchased before GTIP, controls and landed cost are approved.
- Exporter-association and product-system registrations are treated as conditional, not universal.
- Foreign managers separate corporate authority from immigration/work authorization.
A company becomes trade-ready only when its corporate, financial and product controls work together.
How Workon Supports Import-Export Company Setup
Workon coordinates foreign-founder documentation, entity and activity planning, MERSİS/trade-registry preparation, post-incorporation tax-compliance and licensed CPA/SMMM onboarding coordination, and the hand-off from company formation to specialist customs and product advisers. We distinguish legal incorporation from bank approval, work authorization and shipment clearance.
To scope the company layer, see Workon’s company registration services in Turkey.
Frequently Asked Questions
Disclaimer: This article provides general information and does not constitute legal, tax, customs, investment, banking, immigration or product-compliance advice. Company, capital, registry, licence and trade requirements can change and depend on the founders, entity, city, sector, goods and transaction date. Confirm the current file with the competent Trade Registry, tax and sector authorities, bank and licensed customs broker, and obtain advice from qualified Turkish legal and tax professionals before acting. Workon does not execute customs declarations or guarantee registry, bank, permit or clearance timelines.
