App Store Connect Help
Provide tax information for Core Technology Fee
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
Optional tax forms
If your business is based in a country that isn't 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
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.