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Distributing apps in the European Union

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.

Term

Definition

iOS

iPadOS, macOS, tvOS, 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 commision rates apply.

10%

12%

If you're enrolled in the Apple Video Partner Program or News Partner Program, the following reduced commision 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 apps distributed on the App Store 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

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.

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:

  • Your business location (your legal entity address provided when enrolling in the Apple Developer Program).

  • Tax information that you provide to Apple (such as valid tax ID, exemption status, etc.).

  • 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):

  • Determining if a transaction is taxable;

  • Charging and collecting the taxes at the applicable rate;

  • Remitting the taxes to the appropriate taxing authority;

  • Providing any required documentation to the users or appropriate taxing authority; and

  • 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

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.

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:

  • Apple Inc., located at One Apple Park Way, Cupertino, California

If you're based elsewhere, “Apple” means:

  • Apple Distribution International Ltd., located at Hollyhill Industrial Estate, Hollyhill, Cork, Republic of Ireland