Hi there! I'm new to these forums so I apologise if this question has been answered elsewhere. I'm a developer and I'm interested in developing apps for iOS. My question is: does Apple's 30% cut apply to the net or the gross of an app's price? And does Apple charge VAT on the 30%, or is there VAT within it? Thanks!
A Question About Apple's 30%
It's all revenue. First the split, then each party is responsible for any applicable taxes on their share. Details are in your dev agreement, as I recall.
Usually Sales tax (and VAT) is added to the tiered price, charged to the customer and paid by Apple. Then Apple sends 70% of tiered price to customer. But in a few smaller countries an additional tax is paid out of price before the 70% is calculated.
Whether taxes are added to the price of the app, or removed from the price of the app, depends entirely on the region.
So the most complete answer is "Read the payment schedule in the paid applications agreement." Because the payment schedules specify how things work, and everything else ends up being a gross simplification of that.
There are mutliple huge, page long charts in that agreement for a reason.