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Manage tax information

Provide tax information for Core Technology Fee

Required tax forms

Some countries require a business status to be part of the program; therefore, if you're located within these countries you're required to provide tax information by completing your tax form in App Store Connect to prove that you can be treated as a business-to-business customer. Once you’ve provided the required information, it will be reviewed and we will reach out to you if we’re unable to verify it. Any applicable tax will be applied on your next invoice.

You're required to provide your local tax information if you're based in the following jurisdictions:

Core Technology Fee

Jurisdiction

Required information

Australia

GST-registered ABN

Canada

Alberta – GST number

British Columbia - GST number + PST number

Manitoba - GST number

New Brunswick – HST number

Newfoundland and Labrador – HST number

Northwest Territories – GST number

Nova Scotia – HST number

Nunavut - GST number

Ontario – HST number

Prince Edward Island – HST number

Québec - GST + QST numbers

Saskatchewan - GST number

Yukon – GST number

New Zealand

New Zealand Business Number

GST = Goods & Services Tax

ABN = Australian Business Number

HST = Harmonized Sales Tax

PST = Provincial Sales Tax

QST = Québec Sales Tax

Optional tax forms

If your business is based in a country that isn't listed in required tax forms, you may declare your business-to-business status for tax purposes where applicable.

Once you’ve declared business-to-business status by completing the relevant tax form in App Store Connect, your tax information will be reviewed and we will reach out to you if we’re unable to verify it. Otherwise, once approved, you’ll receive the applicable tax treatment on the Core Technology Fee and/or commission starting with your next invoice.

Core Technology Fee

If your business is based in the following jurisdiction list, you may declare your business-to-business status (if applicable) on the Core Technology Fee by completing your tax form in App Store Connect. In order to qualify for the business-to-business status, some countries’ governments require an official document to be provided in addition to the local tax ID.

Jurisdiction

Supporting information

Albania

VAT ID

Armenia

VAT ID

Austria

VAT ID

Bahrain

VAT ID

Belarus

VAT ID

Belgium

VAT ID

Bulgaria

VAT ID

Cambodia

VAT TIN ID

Chile

Indication of being VAT Tax Payer

Colombia

RUT Form

Croatia

VAT ID

Cyprus

VAT ID

Czech Republic

VAT ID

Denmark

VAT ID

Estonia

VAT ID

Finland

VAT ID

France/Monaco

VAT ID

Germany

VAT ID

Greece

VAT ID

Hungary

VAT ID

Iceland

VAT ID

India

GSTIN registration number

Ireland

VAT ID & Form VAT 56B

Italy

VAT ID

Kazakhstan

Legal Entity Type is 'Company or Organization'

Kosovo

VAT ID

Latvia

VAT ID

Lithuania

VAT ID

Luxembourg

VAT ID

Malta

VAT ID

Netherlands

VAT ID

New Caledonia

SIRET

Norway

Norwegian Business Number

Oman

VAT ID

Poland

VAT ID

Portugal/Azores/Madeira

VAT ID

Romania

VAT ID

Russia

VAT ID

Saudi Arabia

VAT ID

Singapore

Singapore GST Registration Number

Slovakia

VAT ID

Slovenia

VAT ID

South Korea

Korean Business Registration Number

Spain/Canary Islands/Ceuta/Melilla

VAT ID

Sweden

VAT ID

Taiwan

Business Unified Number

Tajikistan

Legal Entity Type is 'Company or Organization' or if Individual, 'Entrepreneur'

Thailand

Thailand VAT Registration Number

Türkiye

VAT ID & Tax Office information

Uganda

VAT ID

Ukraine

VAT ID

United Arab Emirates

VAT ID

United Kingdom/Isle of Man

VAT ID

United States

Exemption Certificate

Uzbekistan

Legal Entity Type is 'Company or Organization'

VAT = Value Added Tax

TIN = Tax Identification Number

RUT = Registro Único Tributario

GSTIN = Good & Services Tax Identification Number

SIRET = Système d’identification du répertoire des établissements

Other jurisdictions

If you are based in Japan, you shall reverse charge any Japanese consumption tax on Core Technology Fee and Commission payable to Apple.

If you are based in Vietnam, Apple Distribution International Limited is registered with Vietnam tax authority (Tax ID 9000000486) and will remit Vietnam Foreign Contractor Tax on Core Technology Fee and Commission payable to Apple in accordance with Vietnam tax regulations.

If you are based in Indonesia, Tax Identification Number information will be collected for the purpose of displaying on the invoice if provided.