Manage invoices and other tax documents

Tax on commission invoices/adjustment statements are available in relation to commissions paid by developers based in the following countries or regions:

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:

1. From the homepage, click Payments and Financial Reports.

2. On the top right, click Create Reports.

3. Select Tax Statements from the pop-up menu.

4. Select the fiscal month for the report you want to download.

5. Select the relevant report based on the table above.

6. Click Create Reports. A status bar shows progress as the reports are created.

7. When the reports are ready, a download link appears. Click Download Reports.

8. Unzip the compressed GZIP (.gz) file by opening it or using a utility.

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.

1. From the homepage, click Business.

2. From the Earnings tab, click Invoices in the sidebar.

3. In the invoices section, locate the invoice you wish to download.

4. On the right-hand side, click Download.

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.

1. From the homepage, click Business.

2. On the Earnings tab, select Tax Statements from the left.

3. Locate the Withholding Statement under the relevant statement period, then click the download button.

Monthly withholding tax information for your sales on the App Store in Brazil and Mexico are available for download.

1. From the homepage, click Payments and Financial Reports.

2. On the top right corner, click Create Reports.

3. Select Tax Statements from the menu.

4. Select the fiscal month for the report you would like to download.

5. Select Brazil or Mexico from the list of countries or regions.

6. Select the checkbox next to Withholding Tax.

7. Click Create Reports. A status bar will display showing progress of your reports being created.

8. When reports are ready, a download link will be provided. Click Download Reports.

9. Unzip the compressed GZIP (.gz) file by opening it or using a utility.

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:

• Form VAT 56B for 2015 and later

• Pre-2015 Form VAT 56B

Apple requires hard copy invoices from Ireland VAT-registered developers who sell in Europe through Apple Distribution International Limited.

• All invoices for GBP and EUR sales must be stated at 0% VAT.

• 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.

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:

• 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.)

• More than 200 transactions were made in your apps during the calendar year.

Keep in mind that Apple won’t send 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. This is true even though the payments may be reportable on Form 1099-K and may be taxable income to you.