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Taxes from Apple App Store sales

  • 15-07-2012 10:59pm
    #1
    php-fox
    Registered Users, Registered Users 2 Posts: 168 ✭✭


    Hi everyone.
    I run a tech start up company and we recently registered with Apple as developers and started selling on the App Store.

    I am very confused about the VAT.

    Regarding the EU sales, it seems like the agreement is signed with Apple Luxembourg and they pay the VAT there. So my company just needs to invoice Apple for the amount that Apple sends us (App price - 30%).

    And then outside the EU, like US, Canada, Australia, Apple specifies that we need to pay the taxes ourselves.


    Can anybody shed some light on this?


    Thanks!


Comments

  • #2
    dbran
    Registered Users, Registered Users 2 Posts: 2,094 ✭✭✭dbran


    Hi

    The information that you need regarding the place of supply of services for VAT purposes should be the first starting point.

    http://www.revenue.ie/en/tax/vat/leaflets/place-of-supply-of-services.html

    Best Regards


    dbran


  • #3
    Matt Bauer
    Registered Users, Registered Users 2 Posts: 628 ✭✭✭Matt Bauer


    For sales outside of the EU, no VAT or sales taxes are due. Basically here's the rub:

    15% Luxembourg VAT for EU sales
    0% VAT for non-EU sales

    It's not that complicated...


  • #4
    dbran
    Registered Users, Registered Users 2 Posts: 2,094 ✭✭✭dbran


    php-fox wrote: »
    Hi everyone.
    Regarding the EU sales, it seems like the agreement is signed with Apple Luxembourg and they pay the VAT there. So my company just needs to invoice Apple for the amount that Apple sends us (App price - 30%).

    You invoice Apple (which would mean B2B) at zero% and Apple accounts for the VAT via the reverse charge. You will have to complete a Vies return for the level of services supplied to Apple.

    Regarding customers outside the EU (B2C) the place of supply is outside the EU where there is no VAT so therefore again no VAT is applicable. However you are responsible for ensuring that the customers are indeed outside the EU as otherwise Irish VAT is applicable.

    Hope this helps

    dbran


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