How a Courier Opens a Sole Proprietorship

Short answer: To open a courier sole proprietorship, you notify the tax office that you are starting business with your ID, a business address (often your home) and motorcycle details. After the inspection your tax certificate is issued, Bağ-Kur coverage starts automatically and you can issue your first invoice to the platform via the e-Archive Portal. With documents ready, the process usually takes a few days.

Most couriers working with food, grocery and parcel delivery platforms work independently. The platform asks for an invoice to pay your earnings, and to issue invoices you must be a registered taxpayer. This guide covers the steps and key points for couriers opening a sole proprietorship.

Why is a sole proprietorship needed?

Platforms usually sign service agreements with couriers. In this model you are not an employee but an independent business. To receive your earnings, you invoice the platform each period and declare VAT and income tax on those invoices. Without tax registration you cannot invoice, so registration must be completed before you start.

Some couriers ask about the tradesman exemption. It depends on the nature of the activity and the vehicle; courier work with a motor vehicle usually falls outside it. It is best to review your case with a financial advisor before starting.

Another advantage is that you can record expenses. Fuel, maintenance, insurance and phone costs are deducted from profit if documented, so you pay tax on what remains after expenses, not on gross earnings.

Required documents

Document	Note
ID card	For tax registration and signatures
Residence certificate or lease	For the address used as business address
Motorcycle registration	For expense and depreciation records if in your name
Driving licence	For platform application and activity checks
Bank account details	Where earnings are paid
e-Government password	Online application, e-Archive and e-Notification

Step-by-step opening

1. Initial meeting

We discuss which platforms you will work with, estimated monthly earnings, whose name the motorcycle is in and whether you also work as an employee. This sets the activity code, tax type and Bağ-Kur status.

2. Choosing the address

Couriers usually use their home address. A lease or title deed is enough. Be reachable on inspection day.

3. Tax office registration

The notice can be filed via the Digital Tax Office. The courier activity code is selected and business income liability is opened. Your financial advisor can file it for you.

4. Inspection and Bağ-Kur

After inspection your tax certificate is issued and Bağ-Kur coverage starts, with a premium due each month. See amounts and the discount in Bağ-Kur premium 2026, or calculate with our Bağ-Kur premium calculator.

5. e-Archive and first invoice

Log in to the free e-Archive Portal and issue your first invoice. It should show the platform's name, tax number, service period, earnings and VAT. Some platforms require a specific format or withholding, so read their invoicing instructions first.

What happens each month?

• Invoices are issued for platform earnings.
• Documents for fuel, maintenance and phone are collected.
• The VAT return is filed by the 28th.
• Bağ-Kur is paid by the last day of the month.
• Provisional tax quarterly, income tax annually.

Tax details are in our motorcycle courier tax guide, and deductible costs in which expenses couriers can deduct.

Whose name should the motorcycle be in?

If the motorcycle is in your name, it can be recorded in your business; depreciation is taken and fuel, maintenance and insurance are clearly deductible. If it is registered to a relative, acceptance of expenses may be disputed. If buying a new motorcycle, buying it after opening, in your name and with an invoice, is cleanest. See depreciation with our depreciation calculator.

Cost items of opening

Opening a courier sole proprietorship costs much less than a limited company. There is no capital requirement, trade registry registration or notarised articles. The main items are:

• Opening and monthly accounting service.
• Monthly Bağ-Kur premium.
• Chamber registration and annual dues, depending on activity.
• e-Signature or integrator service if needed (the e-Archive Portal is free).

The largest item is usually Bağ-Kur, so knowing the premium and on-time discount helps plan your budget.

What to check in the platform agreement

• Payment period: Weekly, biweekly or monthly; your invoicing frequency follows.
• Invoicing instructions: To which name, with which description and VAT treatment.
• Deductions: Whether deductions for equipment, penalties or commission are invoiced.
• Equipment: Whether bags and jackets are sold or rented to you.

Invoices the platform issues to you can be your expenses; keep them and send them to your advisor.

Notes for couriers in Ankara

Courier activity in Ankara is busy in Çankaya, Kızılay, Keçiören, Yenimahalle and Etimesgut. Your tax record is opened at the tax office for your residence. Since most procedures are digital, you rarely need to visit. If you prefer to meet, our Kızılay office is easy to reach by public transport.

Couriers who move between districts often keep fuel and maintenance receipts from different stations and workshops. Photographing each document on the day and sending it to your advisor at month end keeps records complete and avoids lost receipts.

Does a courier need a limited company?

For a courier working alone, a sole proprietorship is almost always enough. A limited company makes sense for businesses employing several couriers, building a fleet or signing large corporate contracts. See sole trader or limited company and how to open a sole proprietorship.

Common mistakes

• Not completing tax registration before invoicing.
• Getting fuel receipts without a tax number.
• Paying Bağ-Kur late and losing the discount.
• Mixing invoices when working with several platforms.
• Forgetting to close the tax record when quitting; filing and Bağ-Kur obligations then continue.

Frequently Asked Questions

Is opening a company mandatory to work as a courier?

If you work independently and invoice a platform, you must be a taxpayer, which in practice means opening a sole proprietorship. Salaried couriers with social security do not need one.

How long does it take?

With documents ready, you can apply the same day and are usually able to invoice within a few days.

Can I use my home address?

Yes. A lease or deed is enough; you need to be present during inspection.

Can I work with more than one platform?

Yes. With the same tax record you can serve several platforms and invoice each separately.

How does a courier issue the first invoice?

Create a new invoice on the e-Archive Portal with the platform's name and tax number, courier service and period, and your earnings. VAT rate and any withholding follow the platform's instructions.

What should I do if I stop working as a courier?

Notify the tax office that you have stopped. Otherwise filing obligations and Bağ-Kur continue, and unfiled returns can lead to penalties.

Can I work as a courier while employed elsewhere?

Yes. Social security coverage from employment usually takes priority and Bağ-Kur is assessed separately; you may need to declare both incomes.

In Short

Opening a courier sole proprietorship is quick; what matters is setting up invoicing, expenses and Bağ-Kur correctly from day one.

We provide opening and monthly accounting for couriers in Ankara. See our motorcycle courier accounting page or contact us to get started.