Required tax forms

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

• U.S. tax forms: Required for everyone to do business with Apple.
• Australia tax forms: Required if you’re based in Australia or registered for Australian GST.
• Canada tax forms: Required if you’re based in Canada.
• Brazil tax forms: Required if you’re based in Brazil.
• Ireland tax forms: Available if you’re based in Ireland and don’t want to charge VAT.
• Mexico tax forms: Required if you’re based in Mexico.

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 and Banking” 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 information

1. From iTunes Connect, click Agreements, Tax, and Banking.
2. Click “Set Up Tax and Banking” or Paid Books.
   
3. Under Tax Forms, click Complete Australia 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

If you’re based in Canada, you’re required to submit your Canadian GST/HST number (and QST number if based in Quebec). In accordance with Canadian law, your remittances for sales on the Book Store in Canada will be reduced by the applicable Canadian GST/HST and QST on Apple’s commission, for which you may be able to get a tax credit. Apple will issue you a tax on commission invoice on a monthly basis, available in iTunes Connect.

How to upload and edit Canada tax information

1. From iTunes Connect, click Agreements, Tax, and Banking.
2. Click “Set Up Tax and Banking” or Paid Books. If you’ve previously submitted tax information to Apple, click Set up Tax and Contacts.
   
3. Under Tax Forms, click Complete Canada Tax Forms. If you’ve previously submitted tax information to Apple, click Update Information.
   
4. Complete the required information based on your region.
   
5. Verify that the information you entered is correct, then click Submit.
   

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 download tax on commission invoices

To download your monthly tax on commission invoice for Canada:

1. From iTunes Connect, click Payments and Financial Reports.
2. On the top right, click Create Reports.
   
3. Select Tax Statements from the menu.
   
4. Select the fiscal month for the reports you want to download.
   
5. Select the locations you want to include in your reports. By default, this is set to All Countries or Regions.
   
6. Select the checkbox next to the reports you want to download.
   
7. Click Create Reports. A status bar shows progress as the reports are created.
8. When the reports are ready, a download link appears. Click Download Reports.
9. Unzip the compressed GZIP (.gz) file by opening it or using a utility.
   

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 upload Brazil tax information

1. From iTunes Connect, click Agreements, Tax, and Banking.
2. Click “Set Up Tax and Banking” or Paid Books.
   
3. Under Tax Forms, click Complete Brazil 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:

• Form VAT 56B for 2015 and later
• Pre-2015 Form VAT 56B
  

Mexico tax forms

If you’re based in Mexico, a withholding income tax and VAT on Apple’s commission may apply to your worldwide earnings, as described below. Where applicable, a VAT invoice of Apple’s commission and a withholding income tax statement will be issued on a monthly basis.

• Companies: You are required to submit your Clave en el RFC and Cédula de Identificación Fiscal. Your earnings are reduced based on the VAT on Apple’s worldwide commission, for which you may be able to receive an input tax credit.
• Tax-registered Individuals: You are required to submit your Clave en el RFC, Clave Única de Registro de Población, and Cédula de Identificación Fiscal. Your earnings will be reduced by the VAT on Apple’s worldwide commission, for which you may be able to receive an input tax credit, and withholding income tax on your total monthly worldwide sales before VAT.
• Non-tax-registered Individuals: Your earnings will be reduced by the VAT on Apple’s worldwide commission, for which you may be able to get an input tax credit, and withholding income tax on your total monthly worldwide sales before VAT.
  

How to upload Mexico tax information

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

How to download monthly Mexico tax reports

Monthly tax certificates and invoices for your sales on Apple Books in Mexico, including Mexico VAT on Commission Invoice and Mexico Withholding IT (Income Tax) Certificate, are available for download in Payments and Financial Reports.

1. From iTunes Connect, click Payments and Financial Reports.
2. On the top right, click Create Reports.
   
3. Select Tax Statements from the menu.
   
4. Select the fiscal month for the reports you want to download.
   
5. Select the locations you want to include in your reports. By default, this is set to All Countries or Regions.
   
6. Select the checkbox next to the reports you want to download.
   
7. Click Create Reports. A status bar shows progress as the reports are created.
   
8. When reports are ready, a download link appears. Click Download Reports.
   
9. Unzip the compressed GZIP (.gz) file by opening it or using a utility.