E-commerce regulation in Türkiye operates through an integrated framework of consumer protection, electronic commerce, payment systems, data protection, taxation, and competition statutes. The principal legal sources are: the Electronic Commerce Law (Law No. 6563, the "ETK") of 23 October 2014 (Resmi Gazete 5.11.2014/29166), substantially amended by Law No. 7416 of 1 July 2022 (Resmi Gazete 7.7.2022/31889) introducing comprehensive marketplace regulation; the Consumer Protection Law (Law No. 6502, the "TKHK") of 7 November 2013 with Article 48 governing distance contracts; the Distance Contracts Regulation (Resmi Gazete 27.11.2014/29188, substantially amended 23.8.2022/31932); the Personal Data Protection Law (Law No. 6698, the "KVKK") of 24 March 2016; the Payment and Securities Settlement Systems Law (Law No. 6493) of 20 June 2013 with TCMB Payment Services Regulation (RG 1.12.2021/31676); the Electronic Signature Law (Law No. 5070) of 15 January 2004; the Tax Procedure Law (Law No. 213, "VUK") and Income Tax Law (Law No. 193, "GVK") with VUK General Communique No. 509 e-document framework; the Customs Law (Law No. 4458); the Internet Law (Law No. 5651); and Constitution Article 20 establishing personal data protection as fundamental right.
The 2022 amendment via Law 7416 fundamentally transformed Turkish marketplace regulation by introducing the e-commerce intermediary service provider (elektronik ticaret aracı hizmet sağlayıcı, "ETAHS") concept with tiered obligations based on net transaction volume thresholds. Major marketplaces (Trendyol, Hepsiburada, N11, GittiGidiyor, and similar) operate under enhanced compliance framework with restrictions on private label sales, cross-border procurement, sponsored advertising, and similar competitive practices. The integrated framework requires careful coordination across consumer protection, data protection, taxation, payment services, and competition compliance — with regulatory engagement spanning Ministry of Trade (Ticaret Bakanlığı) for e-commerce supervision, KVKK Kurumu (Personal Data Protection Authority), TCMB (Central Bank) for payment supervision, BDDK for banking-side oversight, Revenue Administration (GİB), Reklam Kurulu (Advertising Board), and Competition Authority (Rekabet Kurumu). ER&GUN&ER Law Firm advises Turkish and foreign e-commerce businesses on the integrated framework. Practice may vary by authority and year — check current guidance.
Electronic Commerce Law 6563 and Law 7416 Reform
The Electronic Commerce Law (Law No. 6563, "ETK") of 23 October 2014 establishes the substantive Turkish e-commerce regulatory framework. ETK Article 3 distinguishes between e-commerce service providers (elektronik ticaret hizmet sağlayıcı, "ETHS") — businesses selling their own products or services through electronic means — and intermediary service providers (aracı hizmet sağlayıcı, "AHS") — platforms enabling third-party transactions through their infrastructure. The substantive obligations differ between these categories, with marketplaces operating under intermediary service provider framework with platform-specific rules.
Law No. 7416 of 1 July 2022 (Resmi Gazete 7.7.2022/31889) substantially amended ETK introducing the e-commerce intermediary service provider (elektronik ticaret aracı hizmet sağlayıcı, "ETAHS") concept with comprehensive marketplace-specific regulation. The amended framework establishes tiered obligations based on annual net transaction volume (net işlem hacmi): platforms exceeding TRY 10 billion annual transaction volume face initial enhanced compliance obligations; platforms exceeding TRY 30 billion face additional obligations including restrictions on advertising spend; platforms exceeding TRY 60 billion face the most comprehensive obligations including private label restrictions, cross-border procurement limitations, and integrated regulatory licensing. The thresholds are indexed annually and may have been adjusted in implementing regulations. Practice may vary by authority and year — check current guidance.
ETK obligations applicable to all e-commerce service providers include: ETK Article 4 pre-contractual information obligation requiring disclosure of identity, contact information, registration status, and similar information before transaction completion; ETK Article 5 information specifying technical requirements for order processing including recipient confirmation; ETK Article 6 confirmation requirement for orders before binding contract formation; ETK Articles 7-9 commercial electronic message (ticari elektronik ileti) framework requiring opt-in consent before sending marketing messages; ETK Article 10 personal data protection cross-reference; ETK Article 11 record retention requirements; ETK Article 12 administrative fine framework for violations. ETAHS-specific obligations under Law 7416 amendments include: prohibition on selling private label products without separate distinct legal entity; advertising spend restrictions calibrated to threshold tier; sponsored advertising disclosure requirements; cross-border procurement restrictions for higher-tier platforms; integrated reporting and licensing through Ministry of Trade. ER&GUN&ER Law Firm advises e-commerce businesses on threshold tier analysis, ETAHS compliance programme design, marketplace-seller relationship structuring, and integrated regulatory engagement with Ministry of Trade.
Distance Contracts and Consumer Protection Under TKHK
Distance contracts (mesafeli sözleşmeler) for B2C e-commerce operate under Consumer Protection Law (Law No. 6502, "TKHK") Article 48 and the Distance Contracts Regulation (Mesafeli Sözleşmeler Yönetmeliği) of 27 November 2014 (Resmi Gazete 29188), substantially amended on 23 August 2022 (Resmi Gazete 31932). The framework establishes mandatory consumer protections including pre-contractual information obligations, withdrawal rights, delivery requirements, and remedies for non-compliance.
Pre-contractual information requirements under Distance Contracts Regulation Article 5 require disclosure of: seller identity (legal entity name, MERSIS number, address, contact information); product or service description with technical specifications; total price including all taxes, fees, and additional charges; payment, delivery, and performance terms; right of withdrawal information including 14-day period and procedure; legal warranty information; complaint and dispute resolution information; and similar comprehensive information enabling informed consumer decision. The information must be provided in clear, comprehensible Turkish before order completion, with permanent record availability after transaction. Order confirmation under Regulation Article 6 requires explicit consumer confirmation of awareness of payment obligation immediately before order completion — typically through "I agree to pay" or equivalent button labelling. Practice may vary by authority and year — check current guidance.
Consumer withdrawal right (cayma hakkı) under TKHK Article 48/4 and Distance Contracts Regulation Article 9 establishes the 14-day unconditional withdrawal period from delivery (for goods) or contract conclusion (for services). The consumer can exercise withdrawal without justification and without penalty, with seller refund obligation within 14 days of withdrawal notification (Regulation Article 12). Specific exceptions under Regulation Article 15 exclude: customised products specific to the consumer; perishable goods or goods with short shelf-life; sealed goods that cannot be returned for hygiene or health reasons after opening; integrated goods that cannot be separated; periodicals delivered after subscription; sealed audio/video recordings or software after opening; digital content delivered without tangible medium where consumer consents to immediate delivery; and similar specific categories with substantive justification. Disputes operate through Tüketici Hakem Heyetleri (Consumer Arbitration Committees) for smaller disputes within annually-indexed monetary thresholds, and Tüketici Mahkemeleri (Consumer Courts) for larger disputes. Mandatory mediation under HUAK Article 18/B (added by Law No. 7445 of 28 March 2023, effective 1 September 2023) applies to consumer disputes meeting specific criteria. Reklam Kurulu (Advertising Board) under TKHK Article 63 has authority over misleading advertising and unfair commercial practices with administrative fine authority under TKHK Article 77/12.
KVKK Data Protection in E-Commerce
Personal data protection in e-commerce operates under Constitution Article 20 (personal data protection as fundamental right) and Personal Data Protection Law (Law No. 6698, "KVKK") framework. KVKK Article 5 lawful basis requirement applies to all personal data processing — typical e-commerce bases include contract performance under Article 5(2)(c), legal obligation under Article 5(2)(ç), legitimate interest under Article 5(2)(f) subject to balancing test, and explicit consent under Article 5(1) for marketing and similar non-essential processing.
Privacy notice (aydınlatma metni) obligation under KVKK Article 10 requires clear disclosure to data subjects of: data controller identity and representative; data processing purposes; categories of recipients; collection method and lawful basis; and data subject rights under Article 11. The privacy notice must be provided at the time of data collection in clear, comprehensible Turkish — typically through registration flow, checkout process, and similar consumer-facing touchpoints. Express consent under KVKK Article 5(1) for marketing and similar processing requires specific, informed, and freely given indication of agreement — pre-checked boxes, bundled consents, and similar mechanisms generally violate consent validity standards. Practice may vary by authority and year — check current guidance.
VERBIS registration under KVKK Article 16 requires data controllers exceeding specific thresholds (employees, processing volume, or special category data processing) to register with the KVKK Kurumu data controller registry with information on processing activities, security measures, and similar transparency information. Data security under KVKK Article 12 requires appropriate technical and organisational measures with personal data breach notification to KVKK Kurumu within 72 hours of awareness — failure to notify constitutes separate violation. KVKK Article 9 cross-border transfer framework — substantially amended by Law No. 7499 of 2 March 2024 to align with EU-style adequacy framework — requires specific lawful basis for international data flows including adequacy decisions, standard contractual clauses approved by KVKK Kurumu, binding corporate rules, or specific exceptions. International e-commerce platforms operating Turkish-targeted services typically face complex KVKK Article 9 analysis given their global processing infrastructure. Administrative fines under KVKK Article 18 range from TRY 47,000 to TRY 9.4 million per violation (indexed annually). KVKK and EU GDPR are NOT formally harmonised despite some structural similarities — separate compliance analysis is required for each framework, with cross-border platforms maintaining dual-compliance programmes addressing both regimes.
Commercial Electronic Messages and İYS Framework
Commercial electronic message (ticari elektronik ileti) regulation under ETK Articles 7-9 and the Commercial Electronic Messages Regulation (Ticari Elektronik İletiler Hakkında Yönetmelik, Resmi Gazete 4.1.2020/30998) governs marketing emails, SMS, voice calls, and similar promotional communications. The framework requires opt-in consent (rather than opt-out) before sending commercial messages, with specific exceptions for transactional messages (order confirmations, shipping notifications, similar service-related communications) that do not constitute commercial messages.
The Message Management System (İleti Yönetim Sistemi, "İYS") established through the 2020 Regulation operates as centralised registry of consumer consents and opt-out preferences. Senders of commercial electronic messages must register with İYS, upload consent records, and verify recipient consent through İYS before transmission. Recipients can manage their consent preferences centrally through İYS, including blanket opt-out from all senders or selective consent management. The İYS framework substantially strengthened consent enforcement compared to the prior decentralised system where each sender maintained separate consent records. Practice may vary by authority and year — check current guidance.
Consent requirements include: written or electronic record of consent with date, time, and method documentation; specific identification of the sender and message types covered; consumer's clear ability to provide or withhold consent without bundling with unrelated terms; revocation right with specific opt-out mechanism in every message; and 3-year retention of consent records minimum. Violations trigger ETK Article 12 administrative fines with substantial amounts indexed annually. Consumer-side complaint mechanism through İYS portal enables direct reporting of unwanted commercial messages with administrative consequences for senders. Cross-border senders targeting Turkish recipients face the same compliance obligations through Turkish-side registration and consent management. ER&GUN&ER Law Firm advises e-commerce businesses on İYS registration, consent collection systems integrated with KVKK Article 5 framework, message content compliance, and enforcement defence in Ministry of Trade and Reklam Kurulu proceedings.
Electronic Signatures and Contract Formation
Electronic contract formation in Turkish e-commerce operates under multi-layered framework integrating Code of Obligations general contract principles with electronic-specific provisions. Turkish Code of Obligations (Law No. 6098, "TBK") Article 13 establishes contract formation through offer and acceptance with both elements expressible in electronic form. TBK Article 14 timing of contract formation applies to electronic transactions with specific application addressing offer expiration, acceptance receipt timing, and similar electronic-specific considerations. TBK Article 21 general terms and conditions framework (genel işlem koşulları) governs standardised platform terms with specific protective rules including transparency requirements, surprise clause analysis (sürpriz hükümler), and unfairness assessment for consumer-side terms.
Electronic signature framework under Electronic Signature Law (Law No. 5070) of 15 January 2004 establishes three signature categories with different legal effects. Simple electronic signature (any electronic data attached to or logically associated with electronic data serving as authentication) provides basic authentication with limited evidentiary weight. Advanced electronic signature provides enhanced authentication and integrity protection through cryptographic techniques. Secure (qualified) electronic signature (güvenli elektronik imza) under Law 5070 Article 4 provides the highest legal effect — under Law 5070 Article 5, secure electronic signature has the same legal effect as handwritten signature for legal acts requiring written form. Mobile signature, e-signature on smart cards, and similar qualified signature methods operating through licensed certificate service providers (Türk Telekom, Vodafone, Turkcell) qualify as secure electronic signatures. Practice may vary by authority and year — check current guidance.
Practical e-commerce contract formation typically operates through clickwrap or browsewrap mechanisms — consumer accepts terms by clicking acceptance button or by using the service with notice of terms. Validity requires: clear and conspicuous presentation of terms before acceptance; meaningful opportunity to review terms; specific affirmative action expressing consent (not mere passive use); and accessible permanent record of accepted terms. Subscription services, recurring payment authorisations, and similar ongoing relationships require additional confirmation mechanisms addressing recurring nature and termination procedures. Record retention under Tax Procedure Law (Law No. 213, "VUK") Article 253 requires 5-year retention for tax-related records, while Commercial Code (Law No. 6102, "TTK") Article 82 requires 10-year retention for commercial books and supporting documents. KVKK Article 7 retention principle requires data deletion when processing purpose ends — creating tension between commercial retention obligations and data protection minimisation, typically resolved through legitimate-interest analysis preserving necessary records for legal obligations while deleting beyond-required data.
Tax, E-Invoicing, and Cross-Border
E-commerce taxation operates through integrated income tax, VAT, and electronic document framework. Income Tax Law (Law No. 193, "GVK") and Corporate Tax Law (Law No. 5520, "KVK") establish substantive tax framework with e-commerce activities falling under standard commercial income provisions. VAT under VAT Law (Law No. 3065) Article 1 applies to deliveries of goods and services within Türkiye with standard rates (currently 1%, 10%, or 20% depending on category). VAT Article 6 work-place rules establish where transactions are deemed to occur for VAT purposes, with specific application to digital services and cross-border arrangements.
Electronic document framework under VUK General Communique Sıra No: 509 (with subsequent amendments) establishes mandatory e-document usage for businesses meeting specific thresholds. E-Fatura (e-invoice) is mandatory for businesses with annual revenue exceeding indexed thresholds and for specific business categories regardless of revenue. E-Arşiv (e-archive) provides electronic invoice storage and transmission for non-e-Fatura mandatory businesses. E-Defter (e-ledger) digitises commercial accounting books for medium-large enterprises. E-İrsaliye (e-delivery note) governs goods movement documentation. The integrated electronic document infrastructure operates through GİB (Revenue Administration) systems with specific technical and procedural requirements. Practice may vary by authority and year — check current guidance.
Cross-border e-commerce involves several tax layers. Foreign digital service providers selling to Turkish consumers face VAT obligations through specific framework — either Turkish VAT registration with direct liability, or reverse-charge mechanism with Turkish-side customer accounting for VAT. The 7166 Law amendments to VAT framework addressed foreign digital service provider obligations with specific procedural and substantive requirements. Customs duties and import VAT under Customs Law (Law No. 4458) and implementing regulations apply to physical goods imports with specific de minimis thresholds for consumer imports — recently substantially reduced from prior higher thresholds with current framework requiring case-specific verification through customs authorities. Permanent establishment analysis under bilateral tax treaties as modified by BEPS Multilateral Instrument (Türkiye signatory 7 June 2017) determines whether foreign businesses become subject to Turkish corporate tax through e-commerce activities exceeding threshold criteria. Strategic structuring for foreign e-commerce platforms entering Turkish market involves: direct establishment of Turkish entity with full local operations; fulfillment-by-marketplace arrangements with Turkish marketplace partner; cross-border direct sales with applicable tax compliance; or hybrid approaches combining elements. ER&GUN&ER Law Firm coordinates Turkish-side tax compliance with broader business structuring including entity selection, accounting framework, and integrated regulatory compliance.
Payment Systems and TCMB Framework
Payment processing for Turkish e-commerce operates under Payment and Securities Settlement Systems Law (Law No. 6493) of 20 June 2013 and TCMB Payment Services Regulation (Resmi Gazete 1.12.2021/31676). Payment service providers including payment institutions, electronic money institutions, and bank-affiliated payment processors require TCMB licensing under Law 6493 framework with capital, infrastructure, compliance, and ongoing reporting requirements. Unlicensed payment processing violates Law 6493 with substantial administrative fines and potential criminal exposure.
Card-based payment processing operates through licensed acquirers with merchant onboarding through standard contractual frameworks. PCI DSS compliance for card-handling merchants and processors, 3D Secure authentication for online card transactions, and similar industry-standard security frameworks apply alongside Turkish regulatory requirements. The TCMB Payment Services Regulation governs payment institution licensing, operational requirements, customer protection, and sanctions framework. Recent regulatory development includes specific framework for QR-code payments, instant payment systems (FAST), and similar emerging payment methods. Practice may vary by authority and year — check current guidance.
Crypto payment restrictions under TCMB Regulation on Disuse of Crypto Assets in Payments (Resmi Gazete 16.4.2021/31456, effective 30 April 2021) prohibit direct or indirect use of crypto for payments and bar payment service providers from intermediating crypto-related payment services. E-commerce platforms cannot accept crypto as payment for goods and services under this framework, though customers can use fiat funded through prior crypto sales (with conversion to fiat being a separate transaction). Cross-border payment arrangements involving Turkish customers operate under integrated framework including Decree No. 32 (Türk Parası Kıymetini Koruma Hakkında 32 Sayılı Karar) foreign exchange controls, BDDK Banking sector compliance, and TCMB payment system supervision. AML compliance under Law No. 5549 (Prevention of Laundering Proceeds of Crime) applies to payment service providers as obligated parties with customer due diligence, suspicious transaction reporting (10 business days), and integrated AML programme requirements.
Disputes, Enforcement, and Court Pathways
E-commerce disputes typically operate through tiered resolution framework matching dispute size and nature to appropriate forum. Tüketici Hakem Heyetleri (Consumer Arbitration Committees) under TKHK Article 68 framework handle smaller consumer disputes through inquisitorial process without lawyer requirement, with annually-indexed monetary thresholds determining committee jurisdiction (district vs provincial committees). Decisions by Consumer Arbitration Committees can be appealed to Tüketici Mahkemesi (Consumer Court) within specified periods. Tüketici Mahkemeleri handle larger consumer disputes through full judicial process with lawyer representation typical, with appeals through Bölge Adliye Mahkemesi (istinaf) and Yargıtay (temyiz).
Mandatory mediation under HUAK Article 18/A applies to monetary commercial disputes under Law No. 7036 framework with effect from 1 January 2019, with HUAK Article 18/B (added by Law No. 7445 of 28 March 2023, effective 1 September 2023) extending mandatory mediation to specific dispute categories including immovable property and certain consumer matters. The mediation procedure operates through licensed mediators with completion typically within several weeks, producing enforceable settlement upon agreement or final report enabling subsequent court filing. Failure to undertake mandatory mediation triggers HMK Article 115 procedural dismissal. Practice may vary by authority and year — check current guidance.
Regulatory enforcement framework involves several authorities with overlapping but distinct jurisdiction. Ministry of Trade (Ticaret Bakanlığı) holds principal e-commerce supervisory authority with audit, inspection, and administrative fine powers under ETK Article 12 framework — administrative fines for ETK violations range substantially based on violation type and severity, with ETAHS-specific fines under Law 7416 amendments significantly higher reflecting marketplace scale. KVKK Kurumu has data protection enforcement authority with administrative fines under KVKK Article 18 (TRY 47,000-9.4 million per violation, indexed annually). Reklam Kurulu has advertising and unfair practices authority with TKHK Article 77/12 fines. Competition Authority (Rekabet Kurumu) under Competition Law (Law No. 4054) has marketplace competition enforcement including substantial cases involving major Turkish marketplaces. Consumer Courts and Civil Courts of First Instance (Asliye Hukuk Mahkemesi) handle private litigation. Strategic dispute management for e-commerce businesses involves: contemporaneous documentation supporting compliance positions; integrated multi-regulator response coordination; settlement evaluation against litigation costs and outcomes; and appellate strategy through Bölge Adliye Mahkemesi and Yargıtay specialised chambers. Criminal liability for fraud (TCK Article 158 qualified fraud), unauthorised system access (TCK Articles 243-244 cybercrime), and similar conduct provides additional enforcement layer for serious violations.
Frequently Asked Questions
- What law governs e-commerce in Türkiye? Electronic Commerce Law (Law No. 6563, "ETK") of 23.10.2014, substantially amended by Law No. 7416 of 1.7.2022 (RG 7.7.2022/31889) introducing ETAHS marketplace framework. Distance contracts under TKHK (Law No. 6502) Article 48 and Distance Contracts Regulation (RG 27.11.2014/29188, amended 23.8.2022/31932). Data protection under KVKK (Law No. 6698).
- What is Law 7416? Law No. 7416 of 1 July 2022 substantially amending ETK Law 6563 by introducing the e-commerce intermediary service provider (ETAHS) framework with tiered obligations based on net transaction volume thresholds. Major marketplaces (Trendyol, Hepsiburada, N11) operate under enhanced compliance framework.
- What is the difference between ETHS and ETAHS? ETHS (e-commerce service provider) — businesses selling own products/services electronically. ETAHS (e-commerce intermediary service provider) — platforms enabling third-party transactions through their infrastructure. ETAHS faces additional Law 7416 framework obligations including private label restrictions, advertising spend caps, cross-border procurement limitations.
- What is the withdrawal right? Under TKHK Article 48/4 and Distance Contracts Regulation Article 9: 14-day unconditional withdrawal period from delivery (goods) or contract conclusion (services). Specific exceptions under Regulation Article 15 — customised products, perishables, sealed hygiene goods, integrated goods, opened audio/video, immediate-delivery digital content. Seller refund within 14 days of withdrawal (Article 12).
- What pre-contractual information is required? Distance Contracts Regulation Article 5: seller identity (legal entity, MERSIS, address, contact); product description; total price including taxes/fees; payment, delivery, performance terms; right of withdrawal information; legal warranty; complaint and dispute resolution. Provided in clear Turkish before order completion.
- What about KVKK compliance? KVKK (Law No. 6698): Article 5 lawful basis; Article 10 privacy notice (aydınlatma metni); Article 11 data subject rights; Article 12 security with 72-hour breach notification; Article 16 VERBIS registration above thresholds; Article 9 cross-border transfer (amended Law 7499 of 2.3.2024); Article 18 fines TRY 47,000-9.4 million.
- Are KVKK and GDPR harmonised? No. Despite structural similarities, KVKK and GDPR are NOT formally harmonised — separate compliance analysis is required for each framework. Cross-border platforms maintain dual-compliance programmes addressing both regimes.
- What are commercial electronic message rules? ETK Articles 7-9 and Commercial Electronic Messages Regulation (RG 4.1.2020/30998): opt-in consent required (not opt-out); İYS (İleti Yönetim Sistemi) centralised registry; sender registration with İYS, consent records upload, recipient consent verification before transmission; clear opt-out mechanism in every message; 3-year consent record retention.
- What is electronic signature framework? Electronic Signature Law (Law No. 5070): three categories — simple, advanced, and secure (qualified) electronic signature. Under Article 5, secure electronic signature has same legal effect as handwritten signature for legal acts requiring written form. Mobile signature and qualified e-signature on smart cards qualify.
- What e-document obligations apply? VUK General Communique No. 509 framework: e-Fatura (e-invoice) mandatory above revenue thresholds and for specific business categories; e-Arşiv for non-e-Fatura businesses; e-Defter (e-ledger) for medium-large enterprises; e-İrsaliye (e-delivery note). Operated through GİB (Revenue Administration) systems.
- What retention periods apply? VUK Article 253: 5 years for tax-related records. TTK (Law No. 6102) Article 82: 10 years for commercial books and supporting documents. KVKK Article 7 retention principle requires deletion when processing purpose ends — typically resolved through legitimate-interest analysis preserving legal-obligation records.
- What about cross-border sales? Customs Law (Law No. 4458) for physical goods imports with de minimis thresholds (recently reduced — verify current threshold). Foreign digital service VAT framework with Turkish VAT registration or reverse-charge. Permanent establishment analysis under BEPS MLI (Türkiye signatory 7.6.2017). Decree No. 32 foreign exchange controls for cross-border payments.
- What payment licensing applies? Payment Systems Law (Law No. 6493) of 20.6.2013 and TCMB Payment Services Regulation (RG 1.12.2021/31676). Payment institutions, e-money institutions, and processors require TCMB licensing. Crypto payment prohibited under TCMB Regulation 16.4.2021/31456. AML obligations under Law No. 5549.
- How are disputes resolved? Tüketici Hakem Heyetleri (Consumer Arbitration Committees) for smaller disputes within annually-indexed thresholds. Tüketici Mahkemeleri (Consumer Courts) for larger disputes with appeals through Bölge Adliye Mahkemesi and Yargıtay. Mandatory mediation under HUAK Articles 18/A and 18/B (added by Law 7445 of 28.3.2023, effective 1.9.2023) for specific categories.
- Where does ER&GUN&ER Law Firm support e-commerce matters? ETK Law 6563 compliance with Law 7416 ETAHS framework analysis; TKHK Article 48 distance contracts and Mesafeli Sözleşmeler Yönetmeliği compliance; KVKK Articles 5-12, 16, 18 compliance with Article 9 cross-border framework; İYS commercial electronic message framework; e-document VUK Communique 509 implementation; payment licensing under Law 6493; TCMB payment regulation compliance; tax structuring under VAT Law 3065 and Customs Law 4458; Reklam Kurulu and Ministry of Trade enforcement defence; Competition Law 4054 marketplace compliance; Tüketici Hakem Heyeti and Tüketici Mahkemesi representation; Bölge Adliye Mahkemesi and Yargıtay appeals; cross-border structuring with permanent establishment analysis under BEPS MLI; and integrated multi-regulator engagement frameworks.
Author: Mirkan Topcu is an attorney registered with the Istanbul Bar Association (Istanbul 1st Bar), Bar Registration No: 67874. His practice focuses on cross-border and high-stakes matters where evidence discipline, procedural accuracy, and risk control are decisive.
He advises Turkish and foreign e-commerce businesses, marketplaces, fintech companies, payment institutions, and digital service providers across Electronic Commerce Law (Law No. 6563) Compliance with Law No. 7416 of 1.7.2022 ETAHS Marketplace Framework, Distance Contracts under TKHK (Law No. 6502) Article 48 and Mesafeli Sözleşmeler Yönetmeliği (RG 27.11.2014/29188 amended 23.8.2022), KVKK Compliance under Law No. 6698 with Article 9 Cross-border Transfer Framework (amended Law No. 7499 of 2.3.2024), İYS Commercial Electronic Message Framework under Regulation (RG 4.1.2020/30998), Electronic Signature Law (Law No. 5070), VUK Communique No. 509 E-Document Framework, Payment Systems under Law No. 6493 and TCMB Regulation (RG 1.12.2021/31676), Cross-border Tax Structuring under VAT Law 3065 and Customs Law 4458 with BEPS MLI (signed 7.6.2017) Permanent Establishment Analysis, Reklam Kurulu and Competition Authority (Law 4054) Marketplace Enforcement Defence, Tüketici Hakem Heyeti and Tüketici Mahkemesi Representation under TKHK Article 68, Mandatory Mediation under HUAK Articles 18/A and 18/B (Law 7445 of 28.3.2023), Bölge Adliye Mahkemesi and Yargıtay Appellate Representation, Criminal Liability under TCK Articles 158 (qualified fraud) and 243-244 (cybercrime), and Integrated Multi-regulator Engagement Frameworks.
Education: Istanbul University Faculty of Law (2018); Galatasaray University, LL.M. (2022). LinkedIn: Profile. Istanbul Bar Association: Official website.