Value Added Tax (VAT) Change in Some Countries
January 8, 2019
On January 1, 2019, value added tax (VAT) applicable to the sale of apps and in-app purchases changed in some countries. Apple is administering the collection of taxes from customers and the remittance of taxes to the appropriate tax authorities.
• Bahrain: 5% VAT introduced
• Russia: VAT changed from 18% to 20% for developers based outside of Russia
In addition, on January 1, 2018 VAT of 22% applicable to a portion of the sales price was introduced in Uruguay. The effective VAT rate as a percentage of the tax-exclusive sales price is generally 3.3%. Apple has been administering the collection of taxes from customers and the remittance of taxes to the appropriate tax authorities as of July 1, 2018.
Your proceeds will be adjusted accordingly and will be calculated based on the tax-exclusive price. Once these changes go into effect, the Pricing and Availability section of My Apps will be updated.
Prices on the App Store won’t change. You can change the price of your apps and in-app purchases (including subscriptions) at any time in App Store Connect. For subscriptions, you have the option to preserve prices for existing subscribers.