Set Up Tax Information in iTunes Connect

iTunes Connect lists the required tax forms and allows you to submit most forms electronically.

You will be presented with a set of questions which directs you to the forms that are appropriate for your situation. If you select the wrong form or need to make a change, let us know.

Agreements, Tax, and Banking won't show changes to tax forms. You will continue to see the tax information that you originally provided online, but all submitted changes to tax information are processed. We will notify you if there is a question or concern about a request to update your form.

Required role: Legal, Admin, or Finance. Learn more about user roles.

Required tax forms

Find out more about the following tax form requirements by scrolling to the applicable country on this page.

Updating tax forms

If your legal entity name or structure changed, contact us and select Legal Entity Information. To make changes to your tax number, contact us and select Tax Info Setup or Changes.

Error messages

If you get the error message, "The type of beneficial owner does not match," it’s likely the wrong publisher type was selected during the sign-up process. Contact us and we can help you resolve this error.

U.S. tax forms

To meet requirements of the Paid Books agreement, all partners must complete a U.S. tax form.

If you are based in the United States, you will be prompted to complete a W-9 form. If you are based outside the United States, the W-8BEN, W-8BEN-E, or W-8ECI forms may be required, but you will be prompted to complete a series of questions to direct you to the most appropriate tax form and any applicable certification. If your tax form is not available in iTunes Connect, contact us.

The U.S tax form section displays a field for a tax identification number. For an individual, this is either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). Learn more on the IRS website. For a business entity, the taxpayer identification number is the Employer Identification Number (EIN). Learn more about EINs on the IRS website.

How to add U.S. tax information

  1. From iTunes Connect, click Agreements, Tax, and Banking.
  2. Click “Set Up Tax, Banking, and Contact Info” or Paid Books.
  3. Under Tax Forms, click Complete U.S. Tax Forms and follow the instructions.
    • Tip: Use the downloadable instructions and tip sheets near the top of the page to help provide the right information for your W-9, W-8BEN, or W-8BEN-E.
  4. Verify the information you entered is correct and complete, and click Submit.

How to view and update U.S. tax information

You can view your tax information by clicking the Tax tab in Agreements, Tax, and Banking. To update your legal entity name or address, contact us and select Legal Entity Information.

To make any changes to your tax number:

  1. Find your applicable form on the IRS website.
  2. Download, complete, and sign your tax form with your updated information.
  3. Contact us and select Tax Info Setup or Changes.

Keep in mind that you will continue to see the information you originally provided in iTunes Connect even after we have your updated information on file. We will notify you if there is a question about an updated form.

1099 tax forms

U.S.-based individuals or entities that meet the following requirements for Apple legal entities are issued a Form 1099-K. If you meet these requirements, your form will be mailed by January 31 of the following year: 

  • At least $20,000 in unadjusted gross sales (the total amount of your sales, unadjusted for Apple’s commissions, fees, refunds, and other adjustments)
  • More than 200 transactions in a calendar year

Apple will not send a U.S. Form 1099-MISC. Sales on Apple Books are between you and the customer. You are 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.

Australia tax forms

If you are based in Australia or registered for Australian goods and services tax (GST), you are required to complete Australian tax information. Although you may not be required to register for GST with the Australian government, Apple requires that Australia-based publishers have a GST registration to sell books.

To meet Apple’s tax requirements, you need an electronic copy of your GST registration and evidence of your Australian Business Number (ABN). The evidence can be screenshots or PDF files of the ABN registration. Collect the current details with enough information to associate your ABN with the legal entity name you’ve given Apple and the historical details to show that you’re registered for the GST.

How to upload Australia tax forms

  1. From iTunes Connect, click Agreements, Tax, and Banking.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Paid Books.
  3. Under Tax Forms, click Complete Australian Tax Forms.
  4. Upload the file or files with ABN and GST registration evidence.
  5. Enter your ABN.
  6. Verify that the information you entered is correct and complete, and click Submit.
  7. Click Done.

After you submit this page, you won’t be able to make any changes in iTunes Connect. The Tax tab of Agreements, Tax, and Banking shows your active tax forms. If you need to change your tax information, contact us.

Canada tax forms

Canadian tax information is required if you are based in Canada or registered for GST/QST in Canada.

How to upload Canada tax information if you’re based in Canada

  1. From iTunes Connect, click Agreements, Tax, and Banking.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Paid Books.
  3. Under Tax Forms, click Complete Canadian Tax Forms.
  4. Complete the appropriate information:
    • GST/HST Form 506: Add your Business Number and RT number. Both are optional.
    • Quebec Form FP-2506-V: Add your Business Number, RT, Quebec Enterprise Number (NEQ), Identification Number, and TQ to Quebec Form FP-2506-V. All fields are optional.
  5. Verify that the information you entered is correct and complete, and click Submit.

After you submit this page, you won’t be able to make any changes in iTunes Connect. The Tax tab of Agreements, Tax, and Banking shows your active tax forms. If you need to change your tax information, contact us.

Your certification will complete Part 4 of the Quebec Form FP-2506-V or Part D of GST/HST Form 506. Apple will complete Part 5 or Part E respectively, and make the form available for you to download for your records.

How to upload Canada tax forms if you’re registered in Canada, but based elsewhere

Send either of the following forms to Apple via contact us:

  • GST506
  • Quebec Form FP 2506-V

Brazil tax forms

Brazilian tax information is required if you are based in Brazil. You must provide either a CNPJ, a 14-digit number issued to companies or organizations, or a CPF, an 11-digit number issued to individuals. If you are based outside of Brazil and have a CPF or CNPJ, this field is optional. If you are based outside of Brazil or the United States, you also have the option to provide a local tax ID, a tax processing number issued to you by the tax authority in your country of residence. If you are based in the United States, you won't need to provide your U.S tax ID again, because you've already provided this information in the U.S tax forms section.

If you are based outside of Brazil and your country of residence has a tax treaty agreement with Brazil, you may also upload your tax residency certificate. If you don’t provide a certificate, your sales in Brazil may be subject to the applicable withholding tax at the standard rate. If your country is blacklisted under the Brazilian legislation, no reduced rate of withholding is available. Contact your tax authority if you have questions regarding how to obtain a tax residency certificate.

Your withholding tax rate won’t be reduced until your tax residency certificate is received and reviewed for applicable treaty benefits between Brazil and your country of residence. You can start selling content in Brazil if you’ve submitted all required banking and tax information, but payments are subject to the applicable withholding tax at the standard rate until your residency certificate is reviewed and tax rate benefits are confirmed.

How to submit Brazil tax information

  1. From iTunes Connect, click Agreements, Tax, and Banking.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Paid Books.
  3. Under Tax Forms, click Complete Brazilian Tax Forms.
  4. Enter your Brazil Tax ID, Local ID, or upload your Tax Residency Certificate.
  5. Verify that the information you entered is correct and complete, and click Submit.

After you submit this page, you won’t be able to make any changes in iTunes Connect. The Tax tab of Agreements, Tax, and Banking shows your active tax forms. If you ever need to change your tax information, contact us.

Ireland tax forms

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 is available to you:

Mexico tax forms

If you’re based in Mexico, withholding income tax and VAT on Apple’s commission may apply, as described below. If you’re based outside of Mexico, no action is required.

  • Companies: You are required to submit your Clave en el R.F.C. and Cedula de identificacion fiscal. Your earnings are reduced based on the VAT on Apple’s commission, for which you may be able to get an input tax credit.
  • Tax-registered Individuals: You are required to submit your Clave en el R.F.C., Clave única de registro de población, and Cedula de identificacion fiscal. Your earnings will be reduced by the VAT on Apple’s commission, for which you may be able to get an input tax credit, and withholding income tax.
  • Non-tax-registered Individuals: Your earnings will be reduced by the VAT on Apple’s commission, for which you may be able to get an input tax credit, and withholding income tax.

If applicable as described above, Apple will issue a certificate of income tax withheld and a VAT invoice for Apple’s commission on a monthly basis.

How to upload Mexico tax forms

  1. From iTunes Connect, click Agreements, Tax, and Banking.
  2. Click “Set Up Tax, Banking, and Contacts Info” or Paid Books.
  3. Under Tax Forms, click Complete Mexico Tax Forms.
  4. Complete the tax registration form.
  5. Click Submit.

 

Partner Search

Work with a partner for help creating or submitting books.

Find a Partner

Content Dispute

Report a violation of your intellectual property rights.

Report Now

Contact Us

Can’t find the answer to your question? Our support teams are ready to help.

Customer Support

Need help using Apple Books to purchase or download a book?

Get Help