What Is Micro-Export and How to Do It (2026)

Micro-export is the name for turning your small cross-border sales into official exports without dealing with a customs broker — through a declaration that the courier carrying your shipment files on your behalf. Its two big draws are right here: the paperwork is far lighter than classic export, and the sale is made VAT-free while the input VAT you paid at home can be reclaimed as a refund. In this article we gather, from a seller's point of view, what micro-export is, the 2026 limits being discussed, who files the ETGB, how the invoice is issued, and how you get paid with Payoneer/Wise — step by step.

A note up front: the limits, rates, and tax processes below are for reference and can change. Because export and VAT-refund rules are both technical and specific to your situation, consult your customs broker / accountant and official sources (the Turkish Revenue Administration, Ministry of Trade, Customs) before acting. This is general information, not accounting or legal advice.

What is micro-export?

Micro-export is a simplified customs regime granted for low-weight, low-value shipments. In classic export you have to open a customs declaration, work with a customs broker, and complete a stack of documents; in micro-export, most of that process is handled on your behalf by an authorized express courier firm. You sell the product, issue the invoice, and hand the parcel to the courier; the export declaration is created electronically in the background.

The document that underpins this model is the ETGB: the Electronic Commerce Customs Declaration. So micro-export is also called "export via ETGB." The ETGB proves that the shipment left customs as an official export, and it is the basis for the VAT refund we describe later. Without an ETGB, a shipment is usually treated as a "gift/sample"; it does not count as an export and cannot be the subject of a VAT refund.

Short rule: Micro-export = official export via ETGB. Without the document there is a sale but no export "on paper," and the VAT exemption and refund do not kick in. ETGB first, refund second.

Micro-export limit for 2026: weight and value

What makes micro-export "micro" is the weight and value ceilings set per shipment. The long-standing threshold is roughly 300 kg in weight and 15,000 € in value per shipment. The update on the agenda for 2026 would raise these ceilings to about 600 kg and 30,000 €. That means a single ETGB shipment could carry heavier and more valuable batches within micro-export scope.

• Weight limit: ~300 kg per shipment (discussed as ~600 kg with the update).
• Value limit: ~15,000 € per shipment (~30,000 € with the update).
• Logic of the limit: the thresholds are per shipment; they do not cap your total annual turnover. You can split a large batch across multiple shipments.

Do not treat these figures as final. Limits are updated by regulation, some product groups (restricted/permit-based goods, certain foods and cosmetics) are out of scope, and the destination country's own entry rules also come into play. Before preparing a shipment, confirm the current threshold and your product's eligibility with your customs broker and the courier firm you will work with.

Who files the ETGB? The courier's role

This is the most misunderstood part of micro-export: the ETGB is filed by the courier, not by you. The authorized express courier carrying your shipment is empowered under customs law as your "indirect representative" to create the export declaration in your name and on your account. So you do not need to hire a customs broker or open the declaration yourself; the firm does this as part of its service.

The typical steps expected from you are:

1. You sign an agreement/registration with the courier for micro-export/ETGB service (your tax ID and some documents are requested).
2. For each shipment you send the firm your export invoice (the VAT-free invoice described below) and any additional documents.
3. The firm files the ETGB electronically with the information you provide and clears the shipment through customs as an export.
4. You receive the ETGB number/printout; you keep it for the VAT refund and your accounting records.

Your job is to issue the invoice correctly and provide complete declaration data (product, quantity, amount, buyer, tariff code, etc.). Since an error on the ETGB can cause trouble during the refund process, it is worth checking the details with the firm's operations team on your first shipments.

VAT-free export: how the invoice is issued

Exports fall under the exemptions in the VAT law, so on a sale abroad you do not add VAT for the customer. In micro-export, too, the invoice is issued VAT-exempt (VAT-free) based on the ETGB. Where on a domestic sale you add 20 TL of VAT to a 100 TL base and issue 120 TL, on export you invoice the same product purely on the foreign-currency amount, with no VAT line.

Here is the confusing part: there is no VAT on the sale, but there is input VAT you paid when buying or producing the item. For example, if you bought the product domestically for 300 TL (VAT-included), you need to separate out the VAT inside it. On a 300 TL purchase with 20% VAT, the base is 250 TL and the VAT inside is 50 TL. Instead of doing that split by hand, enter the amount and rate into the VAT calculator and separate the VAT-inclusive/exclusive values instantly — both to set up your invoice correctly and to see the VAT you can reclaim.

What to watch on the export invoice

• The invoice is issued in foreign currency (USD/EUR, etc.) with the exchange rate at the time of sale; its TL equivalent is recorded in accounting.
• The VAT line is marked as exempt; no VAT is added to the total.
• Buyer details, product description, and the tariff (GTIP) code must be consistent with the ETGB.

If you want to see the whole VAT picture — exemption, refund, and return logic together — the e-commerce VAT guide covers this in a seller's language.

VAT refund: the hidden advantage of micro-export

The real thing that sets micro-export apart from an ordinary foreign sale is the VAT refund. Because the sale is VAT-free, you can claim back from the state the input VAT you paid domestically on that product (goods purchase, packaging, some services). The ETGB is the official basis for that refund; without the document, the refund process does not run.

Let's see the rough logic with an example:

• You bought the product domestically for 300 TL (VAT-included, 20%) → the input VAT inside is 50 TL.
• You sold the same product abroad for $40, VAT-free.
• Since the VAT you collected on the sale is 0, that 50 TL of input VAT becomes "incurred but uncollected" VAT, subject to refund/offset.

The refund process works through offset and cash-refund options, with certain amount thresholds and document/audit steps; every seller's situation differs. So plan the refund side with your accountant. When you want to split the VAT on your domestic purchases correctly and see the refund base, let the VAT calculator be your first stop; without separating base and VAT you cannot estimate the refund soundly.

Short rule: On export you do not collect VAT, but you reclaim the VAT you paid on inputs. The on-paper profit of micro-export often only appears once you factor in this refund item.

How do you get paid? Payoneer, Wise, and FX collection

When you sell abroad you also get paid in foreign currency. If you sell on platforms like Amazon or Etsy, the platform usually transfers your payout to an international collection account; the two most-used tools are Payoneer and Wise. These services give you virtual account numbers in currencies like USD/EUR/GBP; the platform pays there, and you withdraw that balance to your bank account in Turkey as TL.

• Payoneer: strong marketplace integrations; platforms like Amazon can pay directly into a Payoneer account.
• Wise: multi-currency accounts and generally transparent FX/fees; widely used for both collection and transfers.
• Fees and FX: both services charge a withdrawal/conversion cut; do not forget this cut and the exchange rate when you calculate profit.

A critical accounting detail: FX collection should enter the bank with a foreign-currency purchase document (DAB) so that your export income and VAT refund match your records. Whichever service you use, set up the collection flow with your accountant from the start; reconciling it later is far more painful.

Step by step: from zero to micro-export

Putting the pieces into one flow, the typical path works like this:

1. Tax registration: become a taxpayer as a sole proprietor or a company. Decide sole-proprietor vs. company by weighing your turnover and costs; the tax side of this choice matters.
2. Product and market selection: pick products that fit micro-export limits and destination-country rules and carry enough margin to absorb shipping cost.
3. Sales channel: list on a marketplace like Amazon or Etsy, or your own store; complete your account and tax details.
4. Collection setup: open a Payoneer/Wise account, connect it to the platform, and link it to your bank account.
5. Courier/ETGB agreement: sign a micro-export contract with an ETGB-authorized express courier.
6. Sale → VAT-free invoice → shipment: on each order issue your VAT-free export invoice, pack the product, and hand it to the courier so the firm files the ETGB.
7. Records and refund: keep the ETGB, invoice, and DAB; separate your input VAT and run the refund process with your accountant.

A worked example: the economics of one shipment

Let's look at numbers. Suppose you bought the product domestically for 300 TL (VAT-included, 20%) and sold it to a US customer on Amazon for $40. Take the rate as $1 = 40 TL (the exact rate is whatever the market is today):

• Sales revenue: $40 × 40 = 1,600 TL (VAT-free, export exemption).
• Product cost: 300 TL (with 50 TL of input VAT inside).
• Platform commission + ads + shipping/logistics + collection fees: variable — plug in your own real figures.
• Input VAT (subject to refund/offset): a +50 TL item in your favor.

As you can see, profit in micro-export is not just "sale minus cost"; it is a total that also includes the VAT refund. At the same time, your margin shifts quickly as the exchange rate moves for or against you. So calculate price and margin with FX + refund + platform fees together; missing a single item skews the picture. To split the VAT inside your costs, use the VAT calculator again.

A bridge to Amazon and multi-channel selling

Micro-export usually starts with a single channel but does not stay there. If a product works on Amazon, you will want to try the same item on Etsy or in different country markets; you may also be selling domestically on channels like Trendyol, Hepsiburada, and n11. At that point the hard part is not finding a product, but tracking each channel's different commission, shipping, FX, and tax structure at the same time.

We gathered the logic of managing domestic and cross-border channels together in the multi-marketplace sales strategy article; multiplying channels without seeing which product earns more where usually grows your workload, not your profit. It is healthiest to think of micro-export as the "cross-border arm" of a multi-channel setup.

Frequently asked questions

Do I have to form a company for micro-export?

You need to be a taxpayer; this can be as a sole proprietor or a company. Which one suits you depends on turnover, cost, and tax planning. Clarify this decision and the registration process with your accountant; there is no one-size-fits-all answer.

Do I need a customs broker for the ETGB?

Usually no. As indirect representative, the authorized courier files the ETGB on your behalf. The broker/declaration burden of classic export shifts to that firm in micro-export. Still, for complex product groups you may want broker support.

Since I don't charge VAT on the sale, should I sell cheaper?

Not necessarily. Not collecting VAT on export does not mean you have to lower the price; you set the price by your target market's competition and margin. The VAT exemption is an advantage in your favor — you neither add VAT for the buyer nor lose your input VAT. Factor these two effects in separately when you build your price.

Summary: micro-export has a low barrier but the details matter

Micro-export is a path that lightens the heavy bureaucracy of classic export through the ETGB and an authorized courier, and offers sellers real leverage with VAT-free sales and VAT refunds. But being "easy" does not mean "detail-free": limits, issuing the invoice as exempt, the accuracy of ETGB data, matching collection with the DAB, and the refund process all have to be set up correctly. Verimle, as on your domestic channels, helps you track the real deductions and net profit of every order you sell, and makes it visible which product earns more where in a multi-channel setup. Let the system track the numbers so you can focus on product and market — but always confirm the limits and the tax and refund steps with your customs broker and accountant.

Official source and verification: The micro-export (ETGB) information in this article — the per-shipment value and weight limits, the VAT exemption and refund, and the process steps — changes with legislation; what is described here is general information and does not replace the current official regulations or the opinion of a customs broker or accountant. Before acting, confirm the current ETGB limits, the VAT exemption, and the process steps both with your own accountant / customs broker and from an official source — the Republic of Türkiye Ministry of Trade; none of the information here is binding advice. When you separate input VAT and calculate the refund base, you can use the VAT calculator. This guide was reviewed on 18 July 2026.