Short answer: If you work as a courier on your own account rather than as an employee on a company payroll, you usually need to register with the tax office, issue invoices for your services and file your returns on time. Courier accounting means keeping track of tax registration, invoicing, expense documents and Bağ-Kur contributions together.
Your working model and income directly determine your obligations. This article offers a general roadmap; reviewing your own situation with a financial advisor is the safest approach.
Employee or independent courier?
For couriers employed and insured by a company, tax and social security procedures are handled by the employer. Independent couriers who contract with delivery platforms or companies in their own name run a commercial activity; in that case, tax registration and invoicing are the courier’s responsibility.
Getting started
- Tax registration: A sole proprietorship is registered with the tax office.
- Taxation method: The method that suits your activity and income is chosen together.
- Invoicing: An invoice or e-Archive invoice routine is set up for the companies or platforms you work with.
- Bağ-Kur: Self-employed social security (4/b) starts with tax registration; contributions must be paid regularly.
Which expenses should you track?
Business-related expenses supported by documents may be taken into account when calculating your income, depending on your taxation method. Common items for couriers include:
- Fuel, maintenance and repair costs
- Motorcycle purchase and depreciation
- Motorcycle insurance and inspection costs
- Work equipment such as helmets, jackets and delivery bags
- Phone and line costs used for work
To be taken into account, these expenses must be supported by invoices or receipts issued in your name.
Returns and payment calendar
Depending on your taxation method, obligations include the annual income tax return, periodic returns and, if you are VAT-registered, VAT returns. Knowing deadlines and amounts in advance helps you avoid late payment interest and penalties. See our monthly tax calendar for general dates.
Common mistakes
- Receiving payments without issuing invoices
- Not keeping expense documents or not having them issued in your name
- Falling behind on Bağ-Kur contributions
- Not matching platform payout statements with bank transactions
At Ankara Muhasebeci we handle tax registration, invoicing, expense tracking and filings for motorcycle couriers. See our motorcycle courier accounting service page for details.
