App Store Connect Help
【新时代 新气象 新作为】江苏沭阳花木新经济创造富民新样本
百度 只要敢于追梦、勤于圆梦，我们就一定能够实现中华民族伟大复兴。The forms and statements in this section are only available if you use the App Store In-App Purchase system.
Tax on commission invoices and statements
Tax on commission invoices/adjustment statements are available in relation to commissions paid by developers based in the following countries or regions:
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Country or region |
Report name |
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Canada |
Tax on Commission Invoice |
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Japan |
Tax on Commission |
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Malaysia |
SST on Commission |
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Mexico |
Commission Invoice |
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Singapore |
GST on Commission |
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South Korea |
e-Tax Invoice / Cash Receipt* |
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Thailand |
VAT on Commission |
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You'll only receive a tax on commission invoice if you have sales on your local country’s or local region's or worldwide storefronts (based on your local legislation). Download of this invoice is not required to receive payment.
To download your tax on commission invoice:
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In the homepage, click Payments and Financial Reports.
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On the top right, click Create Reports.
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Select Tax Statements from the pop-up menu.
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Select the fiscal month for the report you want to download.
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Select the relevant report based on the table above.
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Click Create Reports. A status bar shows progress as the reports are created.
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When the reports are ready, a download link appears. Click Download Reports.
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Unzip the compressed GZIP (.gz) file by opening it or using a utility.
*e-Tax Invoice for South Korean Developers
If you have a valid Business Registration Number (BRN) verified by Apple against NTS records, you’ll receive a Korea e-Tax Invoice (???????) for commissions deducted by Apple from sales on the South Korea storefront each Apple fiscal month. You can use these e-tax invoices to claim input tax credit on your VAT returns.
Cash Receipts (?????) will be issued in lieu of e-Tax Invoices with NTS designated numbers (010-000-1234) until our records show that BRN is validated and provided with sufficient supporting document. You can locate the cash receipt documents under Payments and Financial Reports and link them to your tax account at NTS HomeTax web portal.
The trading name and the Trade Representative name listed on your Korea Tax Form will appear on your e-Tax Invoice for commissions.
Please contact us if you wish to update the following:
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Trading name, or organization name
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Trade Representative name, or Account Holder name
Alternatively, you can transfer the Account Holder role to another employee on the team who has the legal authority to bind your organization to legal agreements.
Learn how to transfer the Account Holder role.
If you have any other e-Tax Invoice inquiries, please contact us.
Australia recipient-created tax invoices
Australian-based developers who have provided an ABN and are registered in Australia for Australian GST have the option to download recipient-created tax invoices for earnings on the App Store in Australia. Download of this invoice isn’t required in order to receive payment.
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In the homepage, click Business.
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On the Earnings tab, click Invoices in the sidebar.
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In the invoices section, locate the invoice you wish to download.
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On the right-hand side, click Download.
Brazil annual withholding tax certificate
If you sell content on the App Store in Brazil, an annual withholding tax certificate can be downloaded in App Store Connect. If there are multiple vendor numbers associated with your account, you'll receive a withholding certificate for each vendor number.
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In the homepage, click Business.
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On the Earnings tab, select Tax Statements from the left.
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Locate the Withholding Statement under the relevant statement period, then click the download button.
Brazil and Mexico monthly withholding tax information
Monthly withholding tax information for your sales on the App Store in Brazil and Mexico are available for download.
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In the homepage, click Payments and Financial Reports.
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On the top right corner, click Create Reports.
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Select Tax Statements from the menu.
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Select the fiscal month for the report you'd like to download.
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Select Brazil or Mexico from the list of countries or regions.
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Select the checkbox next to Withholding Tax.
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Click Create Reports. A status bar will display showing progress of your reports being created.
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When reports are ready, a download link will be provided. Click Download Reports.
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Unzip the compressed GZIP (.gz) file by opening it or using a utility.
Ireland Form VAT56B and invoicing
Apple Distribution International Limited has exporter status under Irish VAT law and is entitled to purchase from entities based in Ireland with no charge of Irish VAT. The current Apple Distribution International Limited authorization from the Revenue Commissioners in this regard is available to you:
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Form VAT 56B for 2015 and later
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Pre-2015 Form VAT 56B
Apple requires hard copy invoices from Ireland VAT-registered developers who sell in Europe through Apple Distribution International Limited.
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All invoices for GBP and EUR sales must be stated at 0% VAT.
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When sending your hard copy, make sure that the billing address stated on the invoice is Ireland and that the invoice is sent to Ireland.
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Send invoices to: |
Billing address |
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App Store Invoicing Apple Operations Europe Apple Distribution International Limited Hollyhill Industrial Estate Hollyhill Cork, Ireland |
Apple Distribution International Limited Hollyhill Industrial Estate Hollyhill Cork, Ireland TVA/VAT No.: IE9700053D |
U.S. 1099 tax forms
The Apple legal entities associated with each country or region where content is sold will issue a 1099-K form to U.S.-based individuals or entities that meet the following requirements. Forms are mailed by January 31 of the following year:
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Your unadjusted gross sales for the calendar year were at least $5,000 (the total amount of your sales, unadjusted for Apple’s commissions, fees, refunds, and other adjustments).
Keep in mind that prior to calendar year 2024, the reporting threshold was:
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Your unadjusted gross sales for the calendar year were at least $20,000 (the total amount of your sales, unadjusted for Apple’s commissions, fees, refunds, and other adjustments), and
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More than 200 transactions were made in your apps during the calendar year.
Keep in mind that Apple won’t issue a U.S. 1099-MISC tax form. Sales on the App Store are between you and the customer. You’re the seller of copyrighted works, and we make payments to you for products or goods, which are specifically exempt from reporting on Form 1099-MISC. However, these payments may still be reportable on Form 1099-K and may be taxable income to you.