App Store Connect Help
Provide tax information for alternative payment options
Some countries or regions require a business status to be part of the program. If you are based in these countries, you must provide tax information by completing your tax form in App Store Connect to qualify as a business-to-business customer. After the required information is submitted, it will be reviewed, and you will be contacted if verification fails. Applicable taxes will be reflected in the subsequent invoice.
You can update your tax information at any time in App Store Connect.
Required role: Account Holder, Admin, or Finance. View role permissions.
Required tax forms
In addition to providing your European Union specific VAT ID that demonstrates you're registered to handle VAT payments, please also provide the following local tax ID associated with your jurisdiction:
Jurisdiction |
Required information |
---|---|
Albania |
VAT ID |
Armenia |
VAT ID |
Australia |
ABN Registration Number |
Austria |
VAT ID |
Azerbaijan |
VAT ID |
Azores |
VAT ID |
Bahrain |
VAT ID |
Belarus |
VAT ID |
Belgium |
VAT ID |
Bosnia and Herzegovina |
VAT ID |
Bulgaria |
VAT ID |
Cambodia |
VAT TIN ID |
Cameroon |
VAT ID |
Canary Islands |
VAT ID |
Ceuta |
VAT ID |
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 |
Croatia |
VAT ID |
Cyprus |
VAT ID |
Czech Republic |
VAT ID |
Denmark |
VAT ID |
Egypt |
TRN UIN |
Estonia |
VAT ID |
Finland |
VAT ID |
France/Monaco |
VAT ID |
Georgia |
VAT ID Corporate or Individual (Can use 'Company or Organization' legal entity type already available in App Store Connect to identify as Corporate) |
Germany |
VAT ID |
Ghana |
VAT ID |
Great Britain |
VAT ID |
Greece |
VAT ID |
Hungary |
VAT ID |
Iceland |
VAT ID |
India |
GSTIN registration number |
Ireland |
VAT ID VAT 56B Form |
Isle of Man |
VAT ID |
Italy |
VAT ID |
Ivory Coast |
VAT ID |
Kenya |
VAT ID |
Kosovo |
VAT ID |
Laos |
TIN |
Latvia |
VAT ID |
Liechtenstein |
VAT ID |
Lithuania |
VAT ID |
Luxembourg |
VAT ID |
Madeira |
VAT ID |
Malta |
VAT ID |
Melilla |
VAT ID |
Moldova |
VAT ID Legal Entity Type is 'Company or Organization' or if Individual, 'Entrepreneur' |
Monaco |
VAT ID |
Netherlands |
VAT ID |
New Caledonia |
SIRET |
New Zealand |
New Zealand Business Number |
Nigeria |
VAT ID |
Norway |
Norwegian Business Number |
Oman |
VAT ID |
Peru |
VAT Taxpayer. Indicate whether you are a VAT Taxpayer on the form. |
Philippines |
VAT ID Legal Entity Type is 'Company or Organization' |
Poland |
VAT ID |
Portugal |
VAT ID |
Republic of Cyprus |
VAT ID |
Romania |
VAT ID |
Russia |
VAT ID |
Saudi Arabia |
VAT ID |
Senegal |
VAT ID |
Serbia |
VAT ID |
Slovakia |
VAT ID |
Slovenia |
VAT ID |
South Africa |
VAT ID |
South Korea |
BRN BRN Certificate |
Spain |
VAT ID |
Sweden |
VAT ID |
Switzerland/Liechtenstein |
VAT ID |
Taiwan |
Business Unified Number(Company) or Personal ID Number (Individual) |
Tanzania |
VAT ID |
Türkiye |
VAT ID Tax Office Code and Name. You can find this information in the list provided by the Tax Profile Management System. |
Uganda |
VAT ID |
Ukraine |
VAT ID |
United Arab Emirates |
VAT ID |
United Kingdom |
VAT ID |
Zambia |
TIN |
Zimbabwe |
VAT ID |
ABN = Australian Business Number
BRN = Business Registration Number
GST = Goods & Services Tax
GSTIN = Good & Services Tax Identification Number
HST = Harmonized Sales Tax
PST = Provincial Sales Tax
QST = Québec Sales Tax
SIRET = Système d’identification du répertoire des établissements
TIN = Tax Identification Number
TRN = Tax Registration Number
UIN = Unique Identification Number
VAT = Value Added Tax
Optional tax forms
If your business is based in one of the countries or regions listed below, you may declare your business-to-business status or tax exemption (if applicable) on the commission directly in App Store Connect by completing the appropriate tax form.
If you have already submitted the required Tax IDs for Alternative Payment method list above, Apple will apply tax exemption based on your validated business-to-business status where applicable.
Jurisdiction |
Supporting information |
---|---|
Bahamas |
TIN |
Barbados |
TIN |
Chile |
RUT ID VAT Taxpayer (check box on form for developer to complete, “Are you a VAT Taxpayer?” Yes/No) |
Colombia |
NIT RUT Form |
Indonesia |
Tax ID |
Ireland |
Form VAT 56B |
Chile |
Indication of being VAT Tax Payer |
Colombia |
RUT Form |
Ireland |
Form VAT 56B |
Kazakhstan |
Corporate or Individual (Can use 'Company or Organization' legal entity type already available in App Store Connect to identify as Corporate) |
Mexico |
RFC |
Nepal |
PAN ID + Legal Entity Type is 'Company or Organization' or if Individual, 'Entrepreneur' |
Puerto Rico |
Exemption Certificate |
Singapore |
GST ID |
Suriname |
FIN + VAT Taxpayer. Indicate whether you are a VAT Taxpayer on the form. |
Tajikistan |
If developer is an individual, administer question “Are you an entrepreneur?” Yes/No |
Thailand |
VAT ID |
United States |
Exemption Certificate |
Uzbekistan |
Corporate or Individual (Can use 'Company or Organization' legal entity type already available in App Store Connect to identify as Corporate) |
FIN = Fiscal Identification Number
GST = Goods & Services Tax
NIT = Número de Identificación Tributaria
TIN = Tax Identification Number
RFC = Registro Federal de Contribuyentesx
RUT = Registro Único Tributario
VAT = Value Added Tax
Vertex CC = Vertex Certificate Center
Other jurisdictions
If you're based in Japan, you shall reverse charge any Japanese consumption tax on commission.
If you're 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're based in Indonesia, Tax Identification Number information will be collected for the purpose of displaying on the invoice if provided.