Tax

Why are tax forms required?

The requirements to complete tax forms are usually imposed by the local taxing authorities in the territories where we are doing business. In territories where tax forms are required, the failure to submit the necessary forms may subject you or your company to penalties as well as additional taxes. In certain circumstances, you may not be paid until we receive the completed tax forms and documentation. In territories where submitting tax forms is optional, the consequences of not completing the necessary form may result in taxes being withheld, sometimes at a higher than normal withholding tax rate.

Where are tax forms required?

Tax forms are generally required on the US Store. Tax forms may be required to sell on the Canada and Australia stores. For the remaining territories, tax forms are generally not required. To view which forms are required, view your contracts within Agreements, Tax, and Banking.

How do I complete tax forms?

All tax forms, instructions, and an FAQ are available in Agreements, Tax, and Banking on iTunes Connect.

What is a U.S. Tax ID Number (TIN)?

For an individual, a U.S. Tax ID Number (TIN) is either their Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). You can get more information about ITINs on the IRS website.

For a business entity, the U.S. Tax ID is an Employer Identification Number (EIN) assigned to sole proprietors, corporations, limited liability companies (LLC), partnerships and other entities. You can get more information about EINs on the IRS website.

How do I get a U.S. Tax ID Number (TIN)?

For an individual, you can learn about getting an Individual Taxpayer Identification Number (ITIN) on the IRS website.

For business entities, you can get an Employer Identification Number (EIN) by applying to the IRS in the following ways:

  • Telephone: Call the Business & Specialty Tax Line at (800) 829-4933 (U.S. applicants) or (267) 941-1099 (international applicants).

  • Online: Learn about EINs on the IRS website. (Only for entities located in the United States or in U.S. territories.)

  • Mail or Fax: Learn about EINs on the IRS website.

Does where I'm located affect which U.S. tax forms I need?

Yes. In most cases, a form W-9 is required if you're located in the United States, or if you are a United States Person.

If you are located outside the United States, the W-8BEN or W-8BEN-E may be required.

Why isn’t my U.S. Tax ID passing verification?

Here are the most common reasons for failing Tax ID verification:

  • The U.S. Tax ID Number (TIN) was entered incorrectly.
  • The legal entity name was entered incorrectly. The legal entity name on your account must exactly match U.S. Internal Revenue Service (IRS) records, including spaces and punctuation. If you are using an EIN, make sure that your legal entity name matches the one on the letter the IRS sent you when you signed up for your EIN.
  • Your Tax ID isn’t included in the IRS database yet. It can take a few weeks for the IRS to add your Tax ID to their records.

Are there any tips available on completing the W-8BEN or W-8BEN-E?

Yes. Near the top of the page in iTunes Connect where you electronically complete and submit the W-8BEN or W-8BEN-E, you can access a PDF with tips on completing this form.

Where do I send U.S. tax forms?

If you are submitting your W-9 for the first time, you are required do so through iTunes Connect. Do not send copies of what was submitted online.

If you have completed the W-8BEN or W-8BEN-E online and need to send the signed, completed form in or if you need to update your U.S. tax information, send completed U.S. tax forms with a cover letter containing your contract number and iTunes Connect username to vendortax@apple.com.

If you are unable to submit the form via email, you can mail the completed, signed form to the address below. Do not send duplicate copies of what was submitted via email.

 Apple Inc.
 MS: 580-GL
 12545 Riata Vista Circle
 Austin, TX 78727
 USA

Am I required to complete U.S. tax forms?

In most cases, yes. U.S. tax forms are generally required for agreements covering the U.S. iTunes Store.

How do I update my U.S. tax information?

You can't update tax information directly on iTunes Connect.

To make updates to your tax information, complete and sign the appropriate Form W-8 or Form W-9. Include a cover letter with the Apple ID that you use to sign in to iTunes Connect and email the cover letter and completed, and signed U.S. Tax Form to vendortax@apple.com.

If you are unable to submit the form via email, you can mail the completed, signed form to the address below. Do not send duplicate copies of what was submitted via email.

 Apple Inc.
 MS: 186-GL
 12545 Riata Vista Circle
 Austin, TX 78727
 USA

When will my information be updated after I send in paper U.S. tax forms?

Agreements, Tax, and Banking on iTunes Connect does not display updated information provided with paper U.S. tax forms sent to Apple. You will continue to see the information you originally provided online even after we have your updated information on file. All information will be updated as you have requested if we have received clear information. We will notify you if there is a question or concern with an updated paper form.

Am I required to upload Australian tax documentation?

If you are registered and/or based in Australia, you must upload a copy of your ABN and GST registration. Failure to upload these tax documents will prevent us from paying you for sales made in Australia. If you are not based in Australia, nor registered for GST in Australia, you are not required to upload a copy of your ABN or complete any other Australian tax documentation.

Can I email you my ABN number? (Australia)

No. We do not accept email of the ABN number. You can either obtain a screen shot from business.au.gov (look to the right of the screen for "ABN Lookup") or provide a scanned copy of your Australian Business Register (if you have one). You must upload the electronic evidence of your ABN (either a PDF or JPEG image) within Agreements, Tax, and Banking.

What are the withholding tax rates for Australia and New Zealand?

Withholding tax rates for Australia are available on the Australia Tax Office website. Proceeds from the sales in New Zealand are also subject to applicable Australian withholding tax rates.

Am I required to complete the Japanese tax forms?

No. If you are based outside of Japan, you may complete Japanese tax forms in order to take advantage of any reduced withholding tax rates.

What forms am I required to complete to seek tax treaty rates for sales in Japan?

When based outside Japan, the forms required to seek tax treaty rates depends on where you are located:

US:

  • Two (2) original (no photocopies) and signed Form 3s
  • Two (2) original (no photocopies) Form 17s
  • An original IRS Form 6166 (Form 8802 must be completed and sent to the IRS. The IRS will in turn send you the Form 6166).

UK/France:

  • Two (2) original (no photocopies) and signed Form 3s
  • Two (2) original (no photocopies) Form 17s
  • An original Certificate of Residence, stamped by the local tax authority

All Others:

  • Two (2) original (no photocopies) and signed Form 3s

What Japanese tax forms am I required to complete if I am located in Japan?

If you are based in Japan, the Japanese Tax Authority does not require you to complete any tax forms.

How do I obtain the applicable Japanese tax forms?

You can obtain Japanese tax forms in the following manner:

  1. Go to Agreements, Tax, and Banking.
  2. Access the relevant contract(s) covering Japan.
  3. Click on the link pertaining to Japanese tax forms.
  4. On the following page, complete the forms presented online. When complete, iTunes will send you the tax forms with the information you entered populated in all copies of all forms. Follow the attached instructions to download, sign and send the completed forms.

How do I complete the Japanese tax forms?

To help you complete the forms properly, step by step instructions have been included with the tax forms on iTunes Connect. Follow the instructions carefully. Tips to complete the tax forms are also available for download at the top of the page where you complete the information on iTunes Connect. Once you have submitted the information on iTunes Connect, you will receive the forms to print, sign and send to iTunes K.K.

Can I fax or email you my Japanese tax forms?

No. The original Japan tax forms with your original signature must be mailed to Apple. The Japan Tax Authority only accepts original documents with original signatures. Photocopies, facsimiles, emails or electronic versions of any kind will not be accepted.

Where do I send completed Japanese tax forms?

Original completed and signed Japanese tax forms should be sent to:

iTunes K.K.
c/o Apple Inc.
MS: 198-2RA
12545 Riata Vista Circle
Austin, TX 78727-6524
USA

What do I put in Section 1 of Form 3?

You do not need to complete Section 1. Section 1 will be completed by Apple. Apple will then submit your forms to the Japan Tax Authority for approval. iTunes Connect will assist you in completing the required sections of the Japan Form 3.

What is the 'Applicable Law' and 'Effective Date' to put in Section 7 of Form 3?

You do not need to complete Section 7. Section 7 will be completed by Apple. Apple will then submit your forms to the Japan Tax Authority for approval. iTunes Connect will assist you in completing the required sections of the Japan Form 3.

I sent in my Form 8802 to the IRS a while ago, but I haven't gotten my 6166 yet. What do I do now?

The US Internal Revenue Service (IRS) advises that you apply for Form 6166 at least 45 days before the form is needed. When you apply, you must include full payment of the user fee. Once Form 8802 has been processed, the IRS will send the Form 6166 to you. To inquire about the status of your application, you can contact the IRS at: 1-215-516-2000.

The name on my Form 6166 does not match the name on the Japanese tax forms. Is this a problem?

The names on all the forms must match the name you used for your agreement(s) with Apple, or your forms will generally be rejected by the Japan Tax Authority. If the name on your Form 6166 differs from the name you accepted the agreements with, you can attempt to fill out your tax forms (Form 3/Form 17 as applicable) in a manner that addresses all names. For example, the name you used to accept your agreements, with a dba name that matches the Form 6166 ('name per agreement' dba 'Form 6166 name'). By following this procedure, the likelihood of the Japan Tax Authority accepting these forms will increase.

My Japanese tax forms were approved -- How can I get a refund of the overpaid taxes?

Taxes withheld by iTunes K.K. are paid to the Japanese tax authorities. Any taxes withheld prior to the date your submitted tax forms were approved by the Japan Tax Authority are not eligible for refund through Apple. You may be able to seek a refund directly from the Japanese government. If you cannot get a refund, U.S. entities may be able to credit or deduct this on your U.S. tax return. Consult your tax adviser regarding your specific situation.

How do VAT changes after January 1, 2015 affect my music wholesale prices in Euro territories?

Music wholesale prices are based on the effective blended VAT rate for all applicable countries in Euro currency. In the event that one of these countries is subjected to a new, higher, or lower VAT rate, adjustments to wholesale prices will be determined based on the new blended VAT rate.

For Apple Music, since minimum wholesale prices are on a per-country basis, changes to VAT rate will affect the wholesale price proportionately for the specific country with the rate change.

How does the VAT change in Romania (effective January 1, 2017) affect my music wholesale prices for the territory?

For music downloads, the recent Romanian VAT rate change (effective January 1, 2017) did not change the blended VAT rate applied across all Euro currency countries, so wholesale prices remain the same.

For Apple Music, since wholesale prices vary by country and reflect that particular country’s VAT rate, the recent Romanian VAT rate change resulted in an increase in wholesale prices in Romania.

I am an Irish Entity - do I need to charge Apple Irish VAT?

Apple Distribution International has exporter status under Irish VAT law and is entitled to purchase from you with no charge of Irish VAT. A copy of the current Apple Distribution International authorization from the Revenue Commissioners in this regard is available to you here.

For additional reference, a pre-2015 version of the Apple Distribution International authorization from the Revenue Commissioners is available here.