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App Store Connect Help

Support / App Store Connect / Distributing apps in the European Union / Commissions, fees, and taxes

Distributing apps in the European Union

Commissions, fees, and taxes

If you adopt the new business terms for apps distributed in the European Union (EU), you may need to pay the following commissions and/or fees to Apple when you distribute your app through the App Store. Commission rates and fees apply to all prices payable by each user minus any transaction taxes charged by the app.

In jurisdictions where government-imposed taxes—such as digital services taxes, etc. are levied, an additional fee is charged.

Learn more about making payments to Apple for the Core Technology Fee and alternative payment commissions.

Term

Definition

iOS and/or iPadOS

macOS, tvOS, visionOS, and/or watchOS

Commission

For paid apps, in-app purchases of digital goods or services, and/or linking out to purchase digital goods and services on your website, the following rates apply.

17%

27%

If you're enrolled in the App Store Small Business Program or renew a qualifying auto-renewal subscription beyond one year, the following reduced commission rates apply.

10%

12%

If you're enrolled in the Apple Video Partner Program or News Partner Program, the following reduced commission rates apply. The App Store payment processing fee of 3% also applies.

10%

12%

Payment processing fee

When using the App Store payment processing and related commerce services for in-app purchases, the following fees apply. This fee also applies to all paid apps.

3%

3%

If you use an alternative PSP within your app or link users to your website to process payments, payment processing fees to Apple do not apply.

No fee

No fee

Core Technology Fee

For iOS and iPadOS apps distributed on the App Store, Web Distribution, and/or an alternative app marketplace that reach significant scale, you’ll pay for each first annual install over 1 million first annual installs. For more details, view documentation.

€0.50

No fee

Alternative payment commissions

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. Payment processing fees to Apple do not apply.

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 that occur pursuant to use of linking 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.

Invoices for alternative payment commissions

If you owe fees or commissions (for transactions outside of the App Store payment processing and related commerce services) in a given month, you’ll receive an invoice by the 15th day of the following month and will need to provide payment to Apple within 30 days of receiving the invoice. You can pay directly from your bank using a unique, virtual routing number for your developer account that’s provided on the invoice. 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.

Learn more about updating your account for invoicing requirements.

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.

Tax on alternative payment transactions

For in-app purchases made using alternative payment processing or link out to your webpage, you're responsible for taxes, including (but not limited to):

  • Determining if a transaction is taxable;

  • Charging and collecting the taxes at the applicable rate;

  • Remitting the taxes to the appropriate taxing authority;

  • Providing any required documentation to the users or appropriate taxing authority; and

  • Meeting all other country-specific tax compliance obligations imposed as a result of making in-app sales subject to tax in the storefront country and/or your country of residence.

Prior to using alternative payment processing or link out on an EU storefront, you must provide Apple with an EU specific VAT ID that demonstrates you're registered to handle VAT payments. Only one EU VAT ID is necessary for all EU storefronts.

Core Technology Fee:

For the purposes of Sections referred to by Section 4.2(A) of the Alternative EU Terms Addendum:

If you're based in the United States including Puerto Rico, "Apple" means:

  • Apple Inc., located at One Apple Park Way, Cupertino, California

If you're based elsewhere, “Apple” means:

  • Apple Distribution International Ltd., located at Hollyhill Industrial Estate, Hollyhill, Cork, Republic of Ireland