App Store Connect Help

Support / App Store Connect / Manage tax information / Manage invoices and other tax documents

Manage tax information

Manage invoices and other tax documents

The forms and statements in this section are only available if you use the App Store In-App Purchase system.

  • Tax on commission invoices/adjustment statements are available in relation to commissions paid by developers based in the following countries or regions:

    Country or region

    Report name

    Canada

    Tax on Commission Invoice

    Japan

    Tax on Commission

    Malaysia

    SST on Commission

    Mexico

    Commission Invoice

    Singapore

    GST on Commission

    South Korea

    e-Tax Invoice / Cash Receipt*

    Thailand

    VAT on Commission

    You'll only receive a tax on commission invoice if you have sales on your local country’s or local region's or worldwide storefronts (based on your local legislation). Download of this invoice is not required to receive payment.

    To download your tax on commission invoice:

    1. From the homepage, click Payments and Financial Reports.

    2. On the top right, click Create Reports.

    3. Select Tax Statements from the pop-up menu.

    4. Select the fiscal month for the report you want to download.

    5. Select the relevant report based on the table above.

    6. Click Create Reports. A status bar shows progress as the reports are created.

    7. When the reports are ready, a download link appears. Click Download Reports.

    8. Unzip the compressed GZIP (.gz) file by opening it or using a utility.

    *e-Tax Invoice for South Korean Developers

    Developers who hold a valid business registration number (BRN) according to the relevant supporting documents submitted by you and as validated against NTS records will receive a Korea e-Tax Invoice (전자세금계산서) for commissions deducted by Apple for sales on the South Korea storefront each Apple fiscal month. The e-tax invoices may be used to claim input tax credit on VAT returns.

    Cash Receipts (현금영수증) will be issued in lieu of e-Tax Invoices with NTS designated numbers (010-000-1234) until our records show that BRN is validated and provided with sufficient supporting document. You can locate the cash receipt documents under Payments and Financial Reports and link them to your tax account at NTS HomeTax web portal.

    Trading name and Trade Representative name presented on Korea Tax Form will be used in your e-Tax Invoice for commissions.

    Please contact us if you wish to update the following:

    • Trading name, or organization name

    • Trade Representative name, or Account Holder name

    Alternatively, you can transfer the Account Holder role to another employee on the team who has the legal authority to bind your organization to legal agreements.

    Learn how to transfer the Account Holder role.

    If you have any other e-Tax Invoice inquiries, please contact us.