Overview of making payments to Apple

If you choose to agree to the new business terms in the European Union (EU), you may be responsible for making payments to Apple. Membership in the Apple Developer Program includes one million first annual installs per year for free for apps distributed from the App Store, web distribution, and/or alternative marketplaces. You’ll pay a Core Technology Fee of €0.50 for each first annual install over one million. If you’re the developer of an alternative app marketplace, you’ll pay the Core Technology Fee for every first annual install of the app marketplace, including installs that occur before one million. Additionally, if you support either alternative payment processing or link out to your webpage, you’re responsible for paying a commission to Apple on the sale of digital goods and services in eligible countries and regions.

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

Update your account for invoicing requirements

Before your first invoice is issued, make sure you’ve updated your account for invoicing requirements, otherwise you may be invoiced without the applicable tax treatment applied or in the default currency.

Report any necessary purchases to Apple

If your app adopts either the StoreKit External Purchase Entitlement or the StoreKit External Purchase Link Entitlement, you’re required to use the External Purchase Server API to report transactions to Apple for commission calculation and collection purposes. Required reporting includes refunds, corrections, renewals, one-time purchases, and transactions which didn’t result in a purchase. Learn about implementing the External Purchase Server API.

Download your invoice and report

For the Core Technology Fee, your invoice and report will be available for download in App Store Connect approximately 15 calendar days after the end of a month where you’ve accrued fee-eligible first annual installs. The Core Technology fee invoice displays the actual amount, inclusive of any applicable surcharge and taxes, owed to Apple each month. The Core Technology Fee report helps you understand how many first annual installs in the EU you’re being charged for and informs you of the amount, exclusive of any applicable surcharge, and taxes, owed to Apple each month.

For commissionable transactions for digital goods and services for which commission is owed, you’ll also receive a monthly invoice. Transactions will be aggregated and commissions calculated by Apple by the 15th of the following month.

Download your account statement

The account statement will be available for download on the 28th of each month and contains all outstanding invoices from the current and previous billing periods to assist you in arranging payment.

Remit payments to Apple

You’ll need to provide payment to Apple within 30 days of the invoice date. You can pay directly from your bank using a unique, virtual routing number for your developer account that’s provided on the invoice.

When remitting payments to Apple, please ensure that you use the correct banking details that are quoted on your invoice. To ensure prompt allocation of your payment to your account, please ensure that you quote your invoice number with your payment. Learn more about the Core Technology Fee invoice fields.

Please allow up to 5 working days for your payment to be allocated to your account.

If you’re sending a remittance advice along with your payment, please ensure that it’s sent to servicesremittances@apple.com.

Note: If you have multiple invoices, they must all be paid separately. Invoices can’t be combined for a single payment.

Late payments

Please note that late payments accrue interest and nonpayment may result in the offset of App Store In-App Purchase proceeds owed to you, removal of the app from the App Store, or removal from the Apple Developer Program.

If your invoice is 5 days past due, an email is sent to the Account Holder, Admin, and Finance users letting them know that updates to apps will be blocked if payment is not received within the next 10 days.

If your invoice is 50 days past due, another email will be sent to the Account Holder, Admin, and Finance users letting them know that apps may be removed from the App Store in eligible countries or regions if payment is not received within the next 10 days.

Download the Core Technology Fee invoice

In the homepage, click Business.
Click on the Payables tab.
Below the month for the invoice you want to download, click the download icon in the Core Technology Fee row.

View Core Technology Fee invoice details

In the homepage, click Business.
Click on the Payables tab.

Note: The Payables tab is only visible after your first monthly Core Technology Fee invoice and report are available for download.
Below the month for the invoice you want to review, click Core Technology Fee.

Download the Core Technology Fee report

In the homepage, click Business.
Click on the Payables tab.

Note: The Payables tab is only visible after your first monthly Core Technology Fee invoice and report are available for download.
Below the month for the report you want to download, click the download icon in the Finance Report row.

Download your statement

In the homepage, click Business.
Click on the Payables tab.
Below the month for the statement you want to download, click the download icon in the eStatement row.

Commission, transaction reports, and payments for alternative payment options

If you support either alternative payment processing or link out to your webpage, you’re responsible for paying a commission to Apple on the sale of digital goods and services in the EU. iOS and iPadOS apps on the App Store will pay a reduced commission of either 10% (for developers participating in the App Store Small Business Program and for subscriptions after their first year) or 17% on transactions for digital goods and services, regardless of payment processing system selected; while for macOS, tvOS, visionOS, and watchOS you’ll get a 3% discount on the commission you owe to Apple.

For linking out, the commission applies to sales of digital goods or services that are initiated within seven calendar days after the user taps “Continue” on the in‑app notice sheet. This includes any adjustments for refunds, reversals and chargebacks.

For auto-renewable subscriptions, a transaction is classified as, (i) a sale initiated, including with a free trial or offer, within seven calendar days after a link out; and (ii) each auto-renewal after the subscription is initiated. For both linking out and in‑app transactions using an alternative payment service provider, subsequent subscriptions renewals will be included for commission. For auto-renewable subscriptions entered into pursuant to a link out, a transaction is classified as, (i) a sale initiated, including with a free trial or offer, within seven calendar days after a link out; and (ii) each subsequent renewal after the subscription is initiated.

These commission rates apply to all prices payable by each user minus any transaction taxes charged by the app. You're responsible for the collection and remittance of any applicable taxes for sales processed by an alternative payment provider.

Each ExternalPurchase and ExternalPurchaseLink API call generates a unique external purchase token from Apple. You’re expected to report within 24 hours of each completed transaction for an external purchase token. Report all tokens, regardless of whether a transaction has successfully completed, within ten days. You're also required to implement the App Store Server Notifications V2 endpoint on your server to ensure you receive server notifications about unreported tokens. Tokens that remain unreported after ten days are flagged and you’ll receive an App Store server notification reminding you to complete your transaction reporting. Learn about technical implementation details.

Please note that Apple has audit rights pursuant to the Alternative Terms Addendum for Apps in the EU. This will allow Apple to review the accuracy of your record of digital transactions as a result of the entitlement, ensuring the appropriate commission has been paid to Apple.