Since the beginning of the epidemic caused by Coronavirus, there has been a discerible rise in the number of online companies. Even in Turkey, COVID19 virus has disrupted almost all commercial and financial transactions that take place throughout the globe. Consumers now purchase differently than before the pandemic outbreak due to this shift. A significant number of businesses have, in recent times, built and launched their own online storefronts, driving the majority of their revenue via the online channels. The only option left to customers is to purchase online from their homes. The purpose of this paper is to investigate the effect of COVID-19 on online business practices in Turkey, taking into account the moderating role of customer behavior. In the area of consumer behavior, e-business and COVID-19, the theory of acceptance model has been used as a major component of the suggested research model. 
To investigate the relationship between the research variables, SPSS software was used. According to the findings of this research, COVID-19 had a substantial impact in Turkey; not only on online enterprises, but also on consumers’ purchasing habits. This study offers suggestions for future research, particularly about cultural and other barriers, such as the slow adoption of digital payment methods in some developing economies. It also offers an overview of current e-commerce trends and a discussion of the expanding opportunities available to online businesses.