Tax Obligations and Requirements

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cmp-experiencefragment--RibbonFragment"> <section class="text-banner--wrapper row text-align--center nested-span ribbon-drop"> <section class="row"> <div class="text-banner--layout column large-centered"> </div> </section> </section> </div> </div> <section class="section-content heading-block margin-bottom--120 terms-service margin-top--120 text-align--center"> <div class="copy-block"> <h1 class="heading-block--heading ">Apple Advertising Services<br class="br-l br-m br-s no-space" />Tax Obligations <br class="no-br-l br-m no-br-s no-space" />and Requirements</h1> <p class="heading-block--desc " role="text">Effective Date: <br class="no-br-l no-br-m br-s no-space" />November 1, 2024</p> <div class="cta"> </div> </div> </section> <section class="section-content margin-bottom--160 section-terms-of-service"> <div class="copy-block"> <p>Your use of the Apple Advertising Services is subject to the following Tax Obligations and Requirements. Capitalized terms that are used but not defined have the meanings assigned to them in the Apple Advertising Services Terms of Services (the “Terms of Service”).</p> <p> </p> <p><b>Australia</b></p> <p> </p> <p>If You are a resident of or located in Australia, it is a condition of the Terms of Service and You represent that You have a valid Australian Business Number (“ABN”) and are registered for GST in Australia. You will provide Apple with satisfactory evidence of Your ABN. You warrant that You will notify Apple if You cease to hold a valid ABN or cease to be registered for GST.</p> <p> </p> <p><b>Canada</b></p> <p> </p> <p>If You are a resident of or are located in Canada, and You have provided GST/HST and/or PST/QST numbers as well as a valid exemption certificate, Apple is not required to charge taxes on Your invoice. Otherwise, Your purchase of advertising services could be subject to GST/HST/PST/QST depending on Your province.</p> <p> </p> <p><b>China mainland</b></p> <p> </p> <p>If You are a resident of or are located in mainland China, Chinese Value Added Tax (VAT) and other equivalent taxes will apply to Your invoice issued by Apple Advertising (Beijing) Ltd.</p> <p> </p> <p><b>Colombia</b></p> <p> </p> <p>If You are a resident of or located in Colombia and You are registered for VAT (Impuesto sobre las Ventas or IVA) in Colombia and provide Apple with Your RUT (Registro Único Tributario) with a valid NIT (Número de Identificación Tributaria) representing that You are a VAT taxpayer, Apple is not required to charge VAT on invoices issued to You. You shall be fully responsible for submitting any applicable Colombian VAT and other related VAT requirements. Otherwise Apple will charge VAT on invoices issued to You.</p> <p> </p> <p><b>Hungary</b></p> <p> </p> <p>If You are a resident of or located in Hungary and You are purchasing advertising services on the Hungary App Store, Apple Distribution International Ltd. acknowledges 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.</p> <p> </p> <p><b>India</b></p> <p> </p> <p>If You are a resident of or located in India, it is a condition of the Terms of Service and You represent that You are registered for GST in India and the Services being procured are directly related to and effectively connected with the business for which Your GST registration is in place. You will provide Apple with satisfactory evidence of Your India GST registration. You agree that You will notify Apple immediately if You cease to hold a valid GST registration in India. Any withholding taxes or other taxes (including, but not limited to, equalization levy) shall be on Your account, and shall not reduce the amount payable to Apple under the Terms of Service. 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. </p> <p> </p> <p><b>Indonesia</b></p> <p> </p> <p>If You are a resident of or are located in Indonesia, Apple Distribution International Ltd. is required to charge VAT on the invoices issued to You.</p> <p> </p> <p><b>Ireland</b></p> <p> </p> <p>If You are a resident of or are located in Ireland, Apple Distribution International Ltd. is required to charge VAT on the invoices issued to You.</p> <p> </p> <p><b>Japan</b></p> <p> </p> <p>If You are a resident of or located in Japan, You agree to reverse charge any Japanese consumption tax that is payable for the Services under the Terms of Service, except where the Services are provided to You by iTunes K.K. For avoidance of doubt, where the Services are provided to You by iTunes K.K., iTunes K.K. shall invoice You for any applicable Japanese consumption tax for the Services and You agree to pay such Japanese consumption tax.</p> <p> </p> <p><b>Malaysia</b></p> <p> </p> <p>If You are a resident of or are located in Malaysia, Malaysia Sales and Service Tax (MSST) will be applicable on the invoices issued to You, regardless of Your VAT registration status in Malaysia.</p> <p> </p> <p><b>New Zealand</b></p> <p> </p> <p>If You are a resident of or located in New Zealand, it is a condition of the Terms of Service that You will provide Apple with Your New Zealand Business Number and/or New Zealand GST registration number.</p> <p> </p> <p><b>South Korea</b></p> <p> </p> <p>If You are a resident of or are located 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.<br class="br-l br-m br-s no-space" /> <br class="br-l br-m br-s no-space" /> 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 <a href="https://www.apple.com/legal/privacy" aria-label="Apple’s Privacy Policy">Apple’s Privacy Policy</a>.</p> <p> </p> <p><b>Switzerland</b></p> <p> </p> <p>If You are a resident of or are located in Switzerland, Apple is required to charge VAT on the invoices issued to You, regardless of whether You are VAT registered in Switzerland or not. Apple is a VAT-registered entity for the purposes of the Swiss VAT regime.</p> <p> </p> <p><b>Taiwan</b></p> <p> </p> <p>If You are a resident of or located in Taiwan, it is a condition of the Terms of Service and You represent that You are an “Enterprise Customer” and have a valid Tax ID (i.e., Taiwan Unified Business Number). You will provide Apple with satisfactory evidence of Tax ID. You warrant that You will notify Apple if You cease to hold a valid Tax ID or cease to be considered an “Enterprise Customer.”</p> <p> </p> <p><b>Türkiye</b></p> <p> </p> <p>If You are a resident of or located in 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 the Terms of Service. 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.<br class="br-l br-m br-s no-space" /> <br /> For all customers not based in Türkiye, Apple will temporarily include the VAT charge that is required for advertising on the App Store in Türkiye in the amount that is invoiced for Apple advertising services in Türkiye — meaning that the VAT charge for advertising on the App Store in Türkiye will not be passed on to advertisers based outside of Türkiye at this time. Customers who advertise on the App Store in Türkiye will be responsible for the VAT charge in the future, and at that time Apple will no longer include the VAT charge in the amount that is invoiced. Customers will be notified when this change occurs. Note that the reporting data you receive from Apple for the Services are not affected by taxes. Whether tax is temporarily included in your invoice total or is charged separately on your invoice, the reporting metrics, such as cost-per-tap, will be the same and not be impacted.</p> <p> </p> <p><b>United States</b></p> <p> </p> <p>If You are a resident of or are located in the United States, and You have provided a valid exemption certificate, Apple is not required to charge taxes on the invoices issued to You. If You don’t provide a valid exemption certificate, Your purchase of advertising services could be subject to sales tax depending on your local and/or state jurisdiction.</p> <p> </p> <p><b>Vietnam</b></p> <p> </p> <p>If You are a resident of or are located in Vietnam, Apple is required to charge VAT on the invoices issued to You. Apple Distribution International Ltd. is registered for tax in Vietnam.</p> <p> </p> <p><b>For the following countries:</b></p> <p> </p> <p>Armenia, Austria, Belarus, Belgium, Bulgaria, Cambodia, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Germany, Greece, Hungary, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Russia, Saudi Arabia, Singapore, Slovakia, Slovenia, Spain, Sweden, Thailand, Türkiye, Ukraine, United Arab Emirates, United Kingdom:</p> <ul> <li><span style="letter-spacing: -0.022em;">If You have provided a valid VAT ID, Apple is not required to charge VAT on 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 customers in their home country.</span></li> <li><span style="letter-spacing: -0.022em;"> If You have not provided a valid VAT ID, Apple may be required to charge VAT on the invoices issued to You per tax laws in your business location country. 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