Tax information
Apple Search Ads operates under a regional
sales model
Your purchase of Apple Search Ads services could be subject to tax in certain countries and/or regions, including but not limited to, Value Added Tax (VAT), Sales and Use Tax, Goods and Services Tax (GST), and consumption tax. Apple shall determine and invoice you for such taxes, as required under applicable tax laws. See the Apple Advertising Services Terms of Service for details.
If you have questions, consult your tax adviser. Apple cannot advise customers on tax issues.
Note that Apple Distribution International Ltd. will collect and receive funds from you on behalf of other Apple legal entities, but may not be the Apple legal entity issuing the specific invoice. In addition, “Invoice” refers to the invoices available in your Apple Search Ads online account. These are not the billing summaries or statements you receive on a monthly basis.
How tax is applied
Generally, the applicability of tax depends on a combination of factors:
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Your business location, that is, the country or region where your business is legally registered and you’re considered a tax resident. In many cases, this will be the country or region where your business’s main corporate office, headquarters, or principal business is located, or the country or region that your business lists on official company letterhead.
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Your tax information, such as valid tax ID, exemption status, and so on.
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The billing Apple legal entity, depending on the location of the App Store serving Apple Search Ads for you.
In the event that any tax authority imposes tax compliance responsibility on the customers of Apple Search Ads services including, but not limited to, reverse charge accounting, self-accounting and reporting, you shall take full responsibility for such obligation.
How to declare tax exemption
If your business is based in the U.S. or Canada, you may declare that your business is tax-exempt (if applicable) on the Business Details page in your Apple Search Ads account. Once you’ve declared tax exemption on the Business Details page, you’ll see a notification prompting you to check your email to complete an application process through Avalara, and verify your tax-exempt status. The Avalara verification process is not done directly through your account. Once approved, you’ll receive a tax-exemption certificate ID, which you’ll need to enter back on your Apple Search Ads Business Details page.
If you need to reapply for tax exemption, uncheck the “Tax exempt” box on the Business Details page and save your changes. Then go back and select the "Tax exempt” box again. This will prompt another Avalara verification email to be sent to you.
How withholding tax works
In the event that any amount payable by you to Apple for Apple Search Ads services 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.
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’s 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’ve provided GST/HST and/or PST/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.
China Mainland
If your business location is China mainland, Chinese Value Added Tax (VAT) and other equivalent taxes will be applicable on the Apple Ads invoice issued by Apple Advertising (Beijing) Ltd. to you.
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’ve 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 equalization levy or GST is payable by you on a reverse charge basis needs to be analyzed by you with your tax adviser, and such taxes, if payable, would be borne by you.
Indonesia
If your business location is Indonesia, Apple Distribution International Ltd. is required to charge VAT on its Apple Search Ads invoices issued to 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.
Malaysia
If your business location is Malaysia, Malaysia Sales and Service Tax (MSST) will be applicable on the Apple Search Ads invoice issued to you, regardless of your VAT registration status in Malaysia.
New Zealand
If your business location is New Zealand, you must provide a New Zealand Business Number or GST Number. You must be registered for New Zealand GST to use Apple Search Ads services.
Singapore
If your business location is Singapore, and you’ve 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.
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’ll 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’ll immediately notify Apple if you cease to hold a valid Korean Tax ID.
In order to comply with Apple’s obligations under applicable law to validate your Korean Tax ID, Apple will use a service provider to complete the validation process and will transfer your Korean Tax ID to our service provider for such purpose. Any personal data collected by Apple will be treated in accordance with Apple's Privacy Policy.
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’ve 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.
Thailand
If your business location is Thailand, and you’ve provided a valid Thailand VAT Registration Number, Apple is not required to charge taxes on Apple Search Ads invoices issued to you. If your business location is Thailand, and you have not provided a valid Thailand VAT Registration Number, Apple will charge taxes on Apple Search Ads invoices issued to you for your campaigns running on the App Store in Thailand.
Türkiye
If your business location is Türkiye, 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’ve 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, Egypt, Estonia, Finland, France, Germany, Greece, Hungary, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Saudi Arabia, Slovakia, Slovenia, Spain, Sweden, Türkiye, United Arab Emirates, United Kingdom:
- If you’ve 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 the Apple Advertising Services Terms of Service for further information.
How tax affects your Apple Search Ads budget
Tax will not be accounted for in your campaign budget. You may see any applicable taxes added as a new line on your invoice. Or, if you pay by credit card, they’ll be included in the charge on your credit card statement.