View in English

App Store Connect Help

App Store Connect / Manage compliance information / Manage information for Model Reporting Rules for Digital Platforms

Manage compliance information

Manage information for Model Reporting Rules for Digital Platforms

As required by the OECD's Model Reporting Rules for Digital Platforms (MRDP), 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 relevant tax authorities.

Depending on your location and where your app is distributed, Apple may report your information to the Irish Office of Revenue Commissioners, the Canada Revenue Agency (CRA), or both.

Who is reported

Apple is required to report on developers who reside in certain jurisdictions that have implemented MRDP and that sell apps that offer personal services.

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 MRDP requirements, Apple is required to report the following details to the Irish Office of Revenue Commissioners, CRA, or both:

For individuals

  • General Information: First and last name, primary address, all Tax Identification Numbers (TIN) along with country of issuance, VAT/GST Number (if available to Apple), date of birth, relevant activity - i.e. personal services, each jurisdiction in which you are 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 amount paid or credited during each quarter, any fees, commissions, or taxes withheld or charged by quarter, number of relevant activities, payment currency

For organizations

  • General Information: Legal name, primary address, all Tax Identification Numbers (TIN) along with country of issuance, VAT/GST Number (if available to Apple), Business Registration Number, relevant activity - i.e. personal services, each jurisdiction in which you are 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 amount paid or credited during each quarter, any fees, commissions, or taxes withheld or charged by quarter, number of relevant activities, payment currency

What to expect

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

Please note that MRDP doesn't change your tax obligations. The introduction of MRDP 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 MRDP

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 Model Reporting Rules for Digital Platforms 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 are 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 are 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 Irish Revenue MRDP guidance page, Canada MRDP guidance page, or contact your tax advisor.

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