Does App Store Small Business Program 15 % fee rate apply to all currencies?

App & System Services StoreKit
ondrejznojil OP
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I applied for App Store Small Business Program and it has not been approved yet.

Before it is approved, I believe all fees from consumable in-app purchases have fee set to 30 %. What confuses me is the table containing all tiers is showing different fees for different currencies.

I'll provide an example from the table for Tier 1:

  • United States (USD): Price: $0.99, Proceeds: $0.84 (15 %)

  • Czech Republic (CZK): Price: 25,00 Kč, Proceeds: 17,56 Kč (30 %)

My question is:

  • Does App Store Small Business Program 15 % fee rate apply to all currencies? Once approved, will it apply to Czech Republic (CZK) as well?

Additional sub-question:

  • Even though the app has not been approved for App Store Small Business Program yet, why does it state 15 % fee rate for United states (USD), while stating 30 % for other currencies?

Thank you for your answer. I believe it will solve all my confusion with the in-app tiers list table.

Answered by endecotp in 710113022

In most countries, the proceeds are after Apple's commission and VAT or equivalent have been deducted.

The USA is the exception, as they either don't have tax on apps or the tax is applied on top of the price that the user sees.

I think it's a coincidence that in the Czech case the total of the VAT and the 15% small business commission is about 30%. Have a look at some other countries and see what you think.

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endecotp OP
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In most countries, the proceeds are after Apple's commission and VAT or equivalent have been deducted.

The USA is the exception, as they either don't have tax on apps or the tax is applied on top of the price that the user sees.

I think it's a coincidence that in the Czech case the total of the VAT and the 15% small business commission is about 30%. Have a look at some other countries and see what you think.
endecotp OP

No you cannot "choose Apple not to take care of your taxes", because they aren't your taxes, they are Apple's taxes. The end-user makes a purchase from (if they're in Europe) Apple Ireland. Apple Ireland is VAT-registered, so they pay VAT.

Are the "other people" you refer to VAT-registered businesses? Are they in the same country as you? It may be worthwhile for you to be VAT-registered even if you are below the registration threshold, depending on the answers.

You cannot avoid VAT on app store transactions (and rightly so).

P.S. I think you may need to find an accountant.