According to the article titled “Is the Era of the Digital Company Beginning?” published on YatırımX, a new model is being developed in Turkey to allow individuals such as digital content creators, software developers, and small-scale e-commerce sellers to establish companies with lower costs and fewer obligations. Although it does not yet have an official legal name, this structure, currently referred to as a “Digital Company”, is planned to operate with a tax ID but without the need for registration in the trade registry, allowing for limited commercial activity. These companies will be able to issue invoices, open bank accounts, and conduct digital business, but still, they will not be permitted to establish partnerships, provide capital, or bear social security obligations. If a certain income threshold is exceeded, it will be mandatory to transition to existing company types. The model aims to bring digital activities under formal registration and to facilitate tax tracking. In this way, the state will find it easier to track taxes, while small-scale producers will not be burdened with bureaucracy. Although there is currently no regulation in the Turkish Commercial Code regarding this structure, it is reported that legal groundwork is underway to enable its implementation. Allegedly, the model is planned as a hybrid structure between sole proprietorship and individual taxpayer status. The article notes that this system has not yet been enacted into law and is currently being discussed in Ankara political circles.

Göksu Deniz TUGRUL

Reference:

Göksel Arda Akkuş. (2025, July 3). “Dijital Firma” Dönemi Başlıyor mu? Güncel Ekonomi ve Borsa Haberleri, Ekonomi Dünyası – YatırımX; YatırımX. https://www.yatirimx.com.tr/ekonomi/dijital-firma-donemi-basliyor-mu/11884