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Choosing terms for your apps in the European Union
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Manage distribution on an alternative app marketplace
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Get an alternative distribution package ID
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Submit for Notarization
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Measure your first annual installs
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Update your account for invoicing requirements
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Making payments to Apple
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Commissions, fees, and taxes
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First annual install types
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Core Technology Fee invoice fields
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Core Technology Fee report fields
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Create a marketplace app
Commissions, fees, and taxes
If you adopt the new business terms for apps distributed in the European Union (EU), you may need to pay the following commissions and/or fees to Apple when you distribute your app through the App Store. Commission rates and fees apply to all prices payable by each user minus any transaction taxes charged by the app.
In jurisdictions where government-imposed taxes—such as digital services taxes, etc. are levied, an additional fee is charged.
Learn more about making payments to Apple for the Core Technology Fee and alternative payment commissions.
Term |
Definition |
iOS |
iPadOS, macOS, tvOS, visionOS, and/or watchOS |
---|---|---|---|
Commission |
For paid apps, in-app purchases of digital goods or services, and/or linking out to purchase digital goods and services on your website, the following rates apply. |
17% |
27% |
If you're enrolled in the App Store Small Business Program or renew a qualifying auto-renewal subscription beyond one year, the following reduced commission rates apply. |
10% |
12% |
|
If you're enrolled in the Apple Video Partner Program or News Partner Program, the following reduced commission rates apply. The App Store payment processing fee of 3% also applies. |
10% |
12% |
|
Payment processing fee |
When using the App Store payment processing and related commerce services for in-app purchases, the following fees apply. This fee also applies to all paid apps. |
3% |
3% |
If you use an alternative PSP within your app or link users to your website to process payments, payment processing fees to Apple do not apply. |
No fee |
No fee |
|
Core Technology Fee |
For iOS and iPadOS apps distributed on the App Store, Web Distribution, and/or an alternative app marketplace that reach significant scale, you’ll pay for each first annual install over 1 million first annual installs. For more details, view documentation. |
€0.50 |
No fee |
Alternative payment commissions
If you support either alternative payment processing or link out to your webpage, you’re responsible for paying a commission to Apple on the sale of digital goods and services in the EU. Payment processing fees to Apple do not apply.
For linking out, the commission applies to sales of digital goods or services that are initiated within seven calendar days after the user taps “Continue” on the in‑app notice sheet. This includes any adjustments for refunds, reversals and chargebacks.
For auto-renewable subscriptions that occur pursuant to use of linking out, a transaction is classified as, (i) a sale initiated, including with a free trial or offer, within seven calendar days after a link out; and (ii) each subsequent renewal after the subscription is initiated.
Invoices for alternative payment commissions
If you owe fees or commissions (for transactions outside of the App Store payment processing and related commerce services) in a given month, you’ll receive an invoice by the 15th day of the following month and will need to provide payment to Apple within 30 days of receiving the invoice. You can pay directly from your bank using a unique, virtual routing number for your developer account that’s provided on the invoice. Please note that late payments accrue interest and nonpayment may result in the offset of App Store In-App Purchase proceeds owed to you, removal of the app from the App Store, or removal from the Apple Developer Program.
Learn more about updating your account for invoicing requirements.
Taxes
As is standard for business transactions, commissions and fees, don’t include taxes. There may be applicable taxes, as required by tax law, added as new lines on your invoice. Taxes may apply in certain countries and/or regions, including but not limited to, value-added tax (VAT), sales and use tax, sales and service tax (SST), goods and services tax (GST), and consumption tax, etc. Generally, the applicability of tax depends on a combination of factors:
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Your business location (your legal entity address provided when enrolling in the Apple Developer Program).
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Tax information that you provide to Apple (such as valid tax ID, exemption status, etc.).
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The billing Apple legal entity.
In the event that any amount payable by you to Apple for commissions and fees is subject to any applicable withholding tax, and that you’re required to collect and remit such tax, you shall gross up the relevant payment to Apple, so that after you deduct and remit the applicable withholding tax to tax authority, Apple shall receive the same amount as originally invoiced. You shall bear full responsibility for such compliance obligations. If you apply any applicable withholding tax, please properly indicate on any withholding tax documentation the correct Apple legal entity issuing the specific invoice and provide Apple with tax remittance documentation.
For details, view the Alternative Terms Addendum for Apps in the EU. If you have questions, consult your tax adviser.
Tax on alternative payment transactions
For in-app purchases made using alternative payment processing or link out to your webpage, you're responsible for taxes, including (but not limited to):
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Determining if a transaction is taxable;
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Charging and collecting the taxes at the applicable rate;
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Remitting the taxes to the appropriate taxing authority;
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Providing any required documentation to the users or appropriate taxing authority; and
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Meeting all other country-specific tax compliance obligations imposed as a result of making in-app sales subject to tax in the storefront country and/or your country of residence.
Prior to using alternative payment processing or link out on an EU storefront, you must provide Apple with an EU specific VAT ID that demonstrates you're registered to handle VAT payments. Only one EU VAT ID is necessary for all EU storefronts.
Required tax forms
Some countries require a business status to be part of the program; therefore, if you're located within these countries you're required to provide tax information by completing your tax form in App Store Connect to prove that you can be treated as a business-to-business customer. Once you’ve provided the required information, it will be reviewed and we will reach out to you if we’re unable to verify it. Any applicable tax will be applied on your next invoice.
You're required to provide your local tax information if you're based in the following jurisdictions:
Core Technology Fee
Jurisdiction |
Required information |
---|---|
Australia |
GST-registered ABN |
Canada |
Alberta – GST number British Columbia - GST number + PST number Manitoba - GST number New Brunswick – HST number Newfoundland and Labrador – HST number Northwest Territories – GST number Nova Scotia – HST number Nunavut - GST number Ontario – HST number Prince Edward Island – HST number Québec - GST + QST numbers Saskatchewan - GST number Yukon – GST number |
New Zealand |
New Zealand Business Number |
GST = Goods & Services Tax
ABN = Australian Business Number
HST = Harmonized Sales Tax
PST = Provincial Sales Tax
QST = Québec Sales Tax
Commission on alternative payment processing and link out
In addition to providing your EU specific VAT ID that demonstrates you are registered to handle VAT payments, please also provide the following local tax ID associated with your jurisdiction:
Jurisdiction |
Required information |
---|---|
Albania |
VAT ID |
Armenia |
VAT ID |
Australia |
GST-registered ABN |
Austria |
VAT ID |
Bahrain |
VAT ID |
Belarus |
VAT ID |
Belgium |
VAT ID |
Bosnia and Herzegovina |
VAT ID |
Bulgaria |
VAT ID |
Cambodia |
VAT TIN ID |
Cameroon |
VAT ID |
Canada |
Alberta – GST number British Columbia - GST number + PST number Manitoba - GST number New Brunswick – HST number Newfoundland and Labrador – HST number Northwest Territories – GST number Nova Scotia – HST number Nunavut - GST number Ontario – HST number Prince Edward Island – HST number Québec - GST + QST numbers Saskatchewan - GST number Yukon – GST number |
Croatia |
VAT ID |
Cyprus |
VAT ID |
Czech Republic |
VAT ID |
Denmark |
VAT ID |
Egypt |
VAT ID |
Estonia |
VAT ID |
Finland |
VAT ID |
France/Monaco |
VAT ID |
Germany |
VAT ID |
Ghana |
VAT ID |
Greece |
VAT ID |
Hungary |
VAT ID |
Iceland |
VAT ID |
India |
GSTIN registration number |
Ireland |
VAT ID |
Italy |
VAT ID |
Kenya |
VAT ID |
Kosovo |
VAT ID |
Latvia |
VAT ID |
Lithuania |
VAT ID |
Luxembourg |
VAT ID |
Malta |
VAT ID |
Netherlands |
VAT ID |
New Caledonia |
SIRET |
New Zealand |
New Zealand Business Number |
Nigeria |
VAT ID |
Norway |
Norwegian Business Number |
Oman |
VAT ID |
Poland |
VAT ID |
Portugal/Azores/Madeira |
VAT ID |
Romania |
VAT ID |
Russia |
VAT ID |
Saudi Arabia |
VAT ID |
Serbia |
VAT ID |
Slovakia |
VAT ID |
Slovenia |
VAT ID |
South Africa |
VAT ID |
Spain/Canary Islands/Ceuta/Melilla |
VAT ID |
Sweden |
VAT ID |
Switzerland/Liechtenstein |
VAT ID |
Taiwan |
Business Unified Number |
Tanzania |
VAT ID |
Türkiye |
VAT ID & Tax Office information |
Uganda |
VAT ID |
Ukraine |
VAT ID |
United Arab Emirates |
VAT ID |
United Kingdom/Isle of Man |
VAT ID |
Zimbabwe |
VAT ID |
VAT = Value Added Tax
GST = Goods & Services Tax
ABN = Australian Business Number
TIN = Tax Identification Number
HST = Harmonized Sales Tax
PST = Provincial Sales Tax
QST = Québec Sales Tax
GSTIN = Good & Services Tax Identification Number
SIRET = Système d’identification du répertoire des établissements
Optional tax forms
If your business is based in a country that is not listed in Required tax forms, you may declare your business-to-business status for tax purposes where applicable.
Once you’ve declared business-to-business status by completing the relevant tax form in App Store Connect, your tax information will be reviewed and we will reach out to you if we’re unable to verify it. Otherwise, once approved, you’ll receive the applicable tax treatment on the Core Technology Fee and/or commission starting with your next invoice.
Core Technology Fee
If your business is based in the following jurisdiction list, you may declare your business-to-business status (if applicable) on the Core Technology Fee by completing your tax form in App Store Connect. In order to qualify for the business-to-business status, some countries’ governments require an official document to be provided in addition to the local tax ID.
Jurisdiction |
Supporting information |
---|---|
Albania |
VAT ID |
Armenia |
VAT ID |
Austria |
VAT ID |
Bahrain |
VAT ID |
Belarus |
VAT ID |
Belgium |
VAT ID |
Bulgaria |
VAT ID |
Cambodia |
VAT TIN ID |
Chile |
Indication of being VAT Tax Payer |
Colombia |
RUT Form |
Croatia |
VAT ID |
Cyprus |
VAT ID |
Czech Republic |
VAT ID |
Denmark |
VAT ID |
Estonia |
VAT ID |
Finland |
VAT ID |
France/Monaco |
VAT ID |
Germany |
VAT ID |
Greece |
VAT ID |
Hungary |
VAT ID |
Iceland |
VAT ID |
India |
GSTIN registration number |
Ireland |
VAT ID & Form VAT 56B |
Italy |
VAT ID |
Kazakhstan |
Legal Entity Type is 'Company or Organization' |
Kosovo |
VAT ID |
Latvia |
VAT ID |
Lithuania |
VAT ID |
Luxembourg |
VAT ID |
Malta |
VAT ID |
Netherlands |
VAT ID |
New Caledonia |
SIRET |
Norway |
Norwegian Business Number |
Oman |
VAT ID |
Poland |
VAT ID |
Portugal/Azores/Madeira |
VAT ID |
Romania |
VAT ID |
Russia |
VAT ID |
Saudi Arabia |
VAT ID |
Singapore |
Singapore GST Registration Number |
Slovakia |
VAT ID |
Slovenia |
VAT ID |
South Korea |
Korean Business Registration Number |
Spain/Canary Islands/Ceuta/Melilla |
VAT ID |
Sweden |
VAT ID |
Taiwan |
Business Unified Number |
Tajikistan |
Legal Entity Type is 'Company or Organization' or if Individual, 'Entrepreneur' |
Thailand |
Thailand VAT Registration Number |
Türkiye |
VAT ID & Tax Office information |
Uganda |
VAT ID |
Ukraine |
VAT ID |
United Arab Emirates |
VAT ID |
United Kingdom/Isle of Man |
VAT ID |
United States |
Exemption Certificate |
Uzbekistan |
Legal Entity Type is 'Company or Organization' |
VAT = Value Added Tax
TIN = Tax Identification Number
RUT = Registro Único Tributario
GSTIN = Good & Services Tax Identification Number
SIRET = Système d’identification du répertoire des établissements
Commission on alternative payment method
If your business is based in the following country list, you may declare your business-to-business status or tax exemption (if applicable) on the commission by completing your tax form in App Store Connect.
If you have already submitted the required Tax IDs for Alternative Payment method list above, Apple will apply tax exemption based on your validated business-to-business status where applicable.
Jurisdiction |
Supporting information |
---|---|
Chile |
Indication of being VAT Tax Payer |
Colombia |
RUT Form |
Ireland |
Form VAT 56B |
Kazakhstan |
Legal Entity Type is 'Company or Organization' |
Singapore |
Singapore GST Registration Number |
Tajikistan |
Legal Entity Type is 'Company or Organization' or if Individual, 'Entrepreneur' |
United States |
Exemption Certificate |
Uzbekistan |
Legal Entity Type is 'Company or Organization' |
VAT = Value Added Tax
RUT = Registro Único Tributario
GST = Goods & Services Tax
Other jurisdictions
If you are based in Japan, you shall reverse charge any Japanese consumption tax on Core Technology Fee and Commission payable to Apple.
If you are based in Vietnam, Apple Distribution International Limited is registered with Vietnam tax authority (Tax ID 9000000486) and will remit Vietnam Foreign Contractor Tax on Core Technology Fee and Commission payable to Apple in accordance with Vietnam tax regulations.
If you are based in Indonesia, Tax Identification Number information will be collected for the purpose of displaying on the invoice if provided.
Apple legal entities
Reduced Commission on alternative payment options in the EU:
For the purposes of Sections referred to by Section 3.4(B) of the Alternative EU Terms Addendum:
If you're based in the United States, Canada or Latin America region, "Apple" means:
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Apple Inc., located at One Apple Park Way, Cupertino, California, if you're located in the United States, including Puerto Rico;
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Apple Canada Inc., located at 120 Bremner Blvd, Suite 1600, Toronto ON 5J 0A8, Canada if you're located in Canada; and
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Apple Services LATAM LLC, located at 1 Alhambra Plaza, Ste 700 Coral Gables, Florida, if you're located in Mexico, Central or South America, or any Caribbean country or territory (excluding Puerto Rico).
If you're based elsewhere, “Apple” means:
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Apple Distribution International Ltd., located at Hollyhill Industrial Estate, Hollyhill, Cork, Republic of Ireland
Core Technology Fee:
For the purposes of Sections referred to by Section 4.2(A) of the Alternative EU Terms Addendum:
If you're based in the United States including Puerto Rico, "Apple" means:
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Apple Inc., located at One Apple Park Way, Cupertino, California
If you're based elsewhere, “Apple” means:
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Apple Distribution International Ltd., located at Hollyhill Industrial Estate, Hollyhill, Cork, Republic of Ireland