Understanding taxes

As is standard for business transactions, commissions and fees, don’t include taxes. There may be applicable taxes, as required by tax law, added as new lines on your invoice. Taxes may apply in certain countries and/or regions, including but not limited to, value-added tax (VAT), sales and use tax, sales and service tax (SST), goods and services tax (GST), and consumption tax, etc. Generally, the applicability of tax depends on a combination of factors:

• Your business location (your legal entity address provided when enrolling in the Apple Developer Program).

• Tax information that you provide to Apple (such as valid tax ID, exemption status, etc.).

• The billing Apple legal entity.

In the event that any amount payable by you to Apple for commissions and fees is subject to any applicable withholding tax, and that you’re required to collect and remit such tax, you shall gross up the relevant payment to Apple, so that after you deduct and remit the applicable withholding tax to tax authority, Apple shall receive the same amount as originally invoiced. You shall bear full responsibility for such compliance obligations. If you apply any applicable withholding tax, please properly indicate on any withholding tax documentation the correct Apple legal entity issuing the specific invoice and provide Apple with tax remittance documentation.

For details, view the Alternative Terms Addendum for Apps in the EU. If you have questions, consult your tax adviser.

Some countries require a business status to be part of the program, so you may be required to provide tax information to prove you can be treated as a business-to-business customer. Learn about tax forms for alternative payment options and the Core Technology Fee.