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.
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.
Additional tax information by business location (country or region)
See Apple Advertising Services Tax Obligations and Requirements for more information.