Doubt about apple fee and taxes and which is the net income

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Created Feb ’25

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We have an app offering subscriptions, we have not launched yet and we have a doubt regarding how apple fees and taxes (VAT) is calculated to obtain our net income.

Imagine that we charge 100€ fee subscription then, the apple fee 30% is calculated straight over the 100€ or after deducting VAT (21% in our case)?

Example1 : 100€ gross subscription 30€ apple fee 21€ VAT 49€ Net income

Example 2 100€ gross subscription 21€ VAT 79€ difference and here we apply the 30% apple comission equals 23,7€apple fee 55,3€ Net income

Or it is even a different scenario?

Many thanks

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Answer 1

endecotp OP

Feb ’25

App Store Connect can show the exact proceeds that you will receive in each region for any price.

For example, if I select a price of 100 EUR for Germany, it shows proceeds of 71.43. That can be explained as 100 / 1.19 = 84.03 (i.e. VAT of 19%), and then 84.03 * 0.85 = 71.43 (i.e. Apple's "small business" commission rate of 15%).

Neither of your examples is correct, because 21% VAT on a VAT-inclusive price of €100 is not €21!

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Answer 2

Jontxu OP

Feb ’25

Many thanks!!!

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