Additional tax information by business location (country or region)
Australia
If your business location is Australia, Australian GST will be applicable on the Apple Search Ads invoice issued by Apple Pty Ltd to you. It is a condition that you provide your Australian Business Number (“ABN”) to Apple and be registered for GST in Australia to use Apple Search Ads services.
Canada
If your business location is Canada, and you have provided GST and/or QST numbers as well as a valid exemption certificate, Apple is not required to charge taxes on your Apple Search Ads invoice. Otherwise, your purchase of Apple Search Ads services could be subject to GST/HST/PST/QST depending on your province.
Colombia
If your business location is Colombia, you must be a business customer registered for VAT (Impuesto Sobre Las Ventas or IVA) in Colombia and provide Apple with a valid NIT (Número De Identificación Tributaria). You shall be fully responsible for submitting any applicable Colombian VAT and other related VAT formal duties.
Hungary
If your business location is Hungary, Apple Distribution International Ltd. hereby declares that if it meets the relevant provisions and threshold requirements as set out in Act XXII of 2014 on Advertising Tax, it will comply with any tax reporting and payment obligations as appropriate.
India
If your business location is India, and you have provided a valid GST registration number in India, Apple is not required to charge taxes on Apple Search Ads invoices issued to you. You must be registered for India GST to use Apple Search Ads services. Apple cannot provide guidance on GST or other taxes on Apple Search Ads services availed by you. Whether or not any equalisation levy or GST is payable by you on a reverse charge basis needs to be analysed by you with your tax adviser, and such taxes, if payable, would be borne by you.
Ireland
If your business location is Ireland, Apple Distribution International Ltd. is required to charge VAT on its Apple Search Ads invoices issued to you.
Japan
If your business location is Japan, Japanese Consumption Tax (JCT) will be applicable on the Apple Search Ads invoice issued by iTunes K.K. to you. You shall reverse charge any Japanese Consumption Tax that is payable on Apple Search Ads invoices issued by Apple legal entities other than iTunes K.K.
New Zealand
If your business location is New Zealand, and you have provided a New Zealand Business Number or GST Number, Apple is not required to charge taxes on Apple Search Ads invoices issued to you. You must be registered for New Zealand GST to use Apple Search Ads services.
Russia
If your business location is in the Russian Federation (“Russia”) or if you are subject to the jurisdiction thereof (for example, as a tax resident of Russia), you will be invoiced by Apple Distribution International Ltd. and the invoice will reflect a Russian VAT charge, regardless of your VAT registration status in Russia.
Singapore
If your business location is Singapore and you have provided a valid Singapore GST Registration Number, Apple is not required to charge taxes on Apple Search Ads invoices issued to you. If your business location is Singapore and you have not provided a valid Singapore GST Registration Number, Apple will charge taxes on Apple Search Ads invoices issued to you for your campaigns running on the App Store in Singapore.
South Korea
If your business location is in the Republic of Korea, you represent, warrant and agree that (1) You hold a valid Business Registration Number or Registration Number with NTS (National Tax Service) (collectively “Korean Tax ID”) and the relevant certificate or other evidence for such Korean Tax ID; (2) You will provide Apple with your Korean Tax ID in a timely manner and, upon request by Apple, the relevant certificate or other evidence for such Korean Tax ID; and (3) You will immediately notify Apple if you cease to hold a valid Korean Tax ID.
Switzerland
If your business location is Switzerland, Apple Distribution International Ltd. is required to charge VAT on its Apple Search Ads invoices issued to you, regardless of whether you are VAT registered in Switzerland or not. Apple Distribution International Ltd. is a VAT registered entity for the purposes of the Swiss VAT regime.
Taiwan
If your business location is Taiwan, and you have provided a valid Taiwan Unified Business Number (sometimes referred to as “Corporate ID”, “Corporate Tax ID” or “VAT ID”), Apple is not required to charge taxes on Apple Search Ads invoices issued to you. You must be an enterprise customer to use Apple Search Ads services.
Turkey
If your business location is Turkey, any withholding taxes or other taxes (including but not limited to tax withheld or levied on advertising services per Presidential Decree numbered 476) shall be on your account, and shall not reduce the amount payable to Apple under this Agreement. If Apple is required by relevant tax authorities to pay any such unpaid tax amounts, you shall promptly reimburse Apple the applicable taxes, interest, penalty and also the cost of litigation as the case may be, upon Apple’s request.
United States
If your business location is the United States, and you have provided a valid exemption certificate, Apple is not required to charge taxes on your Apple Search Ads invoice. If you don’t provide a valid exemption certificate, your purchase of Apple Search Ads services could be subject to sales tax depending on your local and/or state jurisdiction.
For the following countries:
Armenia, Austria, Belarus, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Saudi Arabia, Slovakia, Slovenia, Spain, Sweden, Turkey, United Arab Emirates, United Kingdom:
- If you have provided a valid VAT ID, Apple is not required to charge VAT on Apple Search Ads invoices issued to you. You may have your own VAT compliance responsibilities under your home country’s VAT regime, so you should take steps to understand your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for Apple Search Ads customers in their home country.
- If you have not provided a valid VAT ID, Apple Distribution International Ltd. is required to charge VAT on its Apple Search Ads invoices issued to you per tax laws in your business location country. Apple Distribution International Ltd. is registered for VAT in your business location country for the purposes of collecting this VAT.
Other countries or regions not mentioned above
If your business location is not one of the countries or regions mentioned above, please refer to Apple Search Ads Terms of Service located at https://searchads.apple.com/au/terms-of-service/ for further information.