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App Store Connect / Manage compliance information / Manage information for Directive on Administrative Cooperation-7th Amendment

Manage compliance information

Manage information for Directive on Administrative Cooperation-7th Amendment

As required by the Directive on Administrative Cooperation-7th Amendment (DAC7), Apple is obligated to collect specific information from developers who sell apps that offer personal services through the App Store and share this information with the Office of Revenue Commissioners in Ireland.

Who is reported

Apple is required to report on developers who are resident in a European Union (EU) Member State and sell apps that offer personal services through the App Store during the reporting year. Apple will report the required information to the Irish Office of Revenue Commissioners. Once shared with the European Commission, the reportable information will be available for access by the competent DAC7 authorities in other EU Member States.

Personal services refers to a service involving time- or task-based work performed by one or more individuals, acting either independently or on behalf of an entity, at the specific request of one or more users, whether delivered online or physically offline after being facilitated via a platform. Personal services may be provided to individual users or to multiple users collectively where the service is requested and customized to address the specific needs of those users.

A wide range of services are considered personal services, including services provided by a tradesperson, tutoring, transportation, delivery services, and professional services. Giving access to non-customized pre-recorded digital content (such as online courses, videos or music) would typically not be considered a personal service.

Specific exemptions: Apple isn’t required to report your information if you classify as:

  • A government entity; or

  • An entity the stock of which is regularly traded on an established securities market or more than 50% of your voting stock is owned by an entity whose stock is regularly traded on an established securities market

What info will be reported

To meet the DAC7 requirements, Apple is required to report the following details to the Office of Revenue Commissioners in Ireland:

For individuals:

  • General Information: First and last name, primary address, all EU Tax Identification Numbers (TIN) along with Member State of issuance, the VAT number (if you have one), date of birth, relevant activity - i.e. personal services, each EU Member State where you're a resident.

  • Financial Account Information: Bank accounts number, and name of holder of account (if different from the Apple Developer Program Account Holder name)

  • Transactional Information: Total consideration / proceeds paid or credited to the developer during each quarter of the calendar year, total amount of fees, commissions or taxes withheld or charged by Apple during each quarter of the calendar year, total number of transactions the total consideration / proceeds corresponds to, payment currency

For organizations:

  • General Information: Legal name, primary address, all EU Tax Identification Numbers (TIN) along with member state of issuance, VAT number (if you have one), Business Registration Number, relevant activity - i.e. personal services, any permanent establishment (PE) through which relevant activities for DAC7 purposes are carried out in an EU Member State indicating each respective EU Member State, where such a permanent establishment is located

  • Financial Account Information: Bank accounts number, and name of holder of account (if different from the Apple Developer Program Account Holder name)

  • Transactional Information: Total consideration / proceeds paid or credited to the developer during each quarter of the calendar year, total amount of fees, commissions or taxes withheld or charged by Apple during each quarter of the calendar year, total number of transactions the total consideration / proceeds corresponds to, payment currency

What to expect

DAC7 is an annual reporting obligation. The required information will be filed each January for the previous calendar year.

Please note that DAC7 reporting doesn't change your tax obligations. The introduction of DAC7 doesn't change the requirement that you remain responsible for determining whether the proceeds you receive from Apple are subject to tax in any relevant jurisdiction, and, if applicable, complying with all relevant obligations that may arise. We recommend that you consult a tax advisor if you have any questions about your tax obligations.

Enter compliance information for DAC7

Required role: Account Holder or Admin. View role permissions.

  1. In the homepage, click Business.

  2. On the Agreements tab, scroll down to the Compliance section.

  3. Next to Directive on Administrative Cooperation-7th Amendment (DAC7) click Add Info.

  4. Indicate if your app provides personal services in any country or region.

    • If you select Yes, then continue to the next step.

    • If you select No then click Done and you're done.

  5. For companies only: Indicate if your company is a publicly traded company or part of a publicly traded group.

    • If you select Yes then click Done and you're done.

    • If you select No, click Next and continue to the next step.

  6. Select which apps provide paid personal services and click Next.

  7. Verify that any information displayed is accurate and complete any additional fields, then click Done.

Note: If any of the information shown needs to be updated, you can manage it by going to the Tax Forms section under Business and selecting the relevant tax form to edit the information.

It's your responsibility to keep your account information available to Apple up to date.

If you have any tax questions, please consult the EU Reporting Obligations for Platform Operators or contact your tax advisor.

For answers to privacy questions, please contact the Apple Data Protection Officer.