Apple Developer Program Terms and Conditions Appendices

Reference Document A: Apple as Agent

Designates Apple entities as agents for the marketing and end-user download of licensed and custom applications in specified territories.

Canada: Apple Canada, Inc. is designated as your agent.

Australia & New Zealand: Apple Pty Limited ('APL') is designated as your agent.

United States: Apple Inc. is designated as your agent for licensed and custom applications.

Latin America & Other Regions: Apple Services LATAM LLC is designated as your agent for licensed and custom applications in specified regions (regions updated via App Store Connect).

A comprehensive list of countries includes Argentina, Anguilla, Antigua and Barbuda, Bahamas, Barbados, Belize, Bermuda, Bolivia, Brazil, British Virgin Islands, Cayman Islands, Chile, Colombia, Costa Rica, Dominica, Dominican Republic, Ecuador, El Salvador, Grenada, Guatemala, Guyana, Honduras, Jamaica, Mexico, Montserrat, Nicaragua, Panama, Paraguay, Peru, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Suriname, Trinidad and Tobago, Turks and Caicos, Uruguay, Venezuela. A note indicates that custom applications may only be available in these regions.

Japan: iTunes KK is designated as your agent for licensed and custom applications.

Reference Document B: Apple as Distributor

Designates Apple Distribution International Ltd. as your distributor for licensed and custom applications in specified territories, subject to updates via App Store Connect. The term 'distributor' refers to an agent acting in their own name but on behalf of another.

A list of countries where Apple Distribution International Ltd. acts as distributor includes Afghanistan, Albania, Algeria, Angola, Armenia, Austria, Azerbaijan, Bahrain, Belarus, Belgium, Benin, Bosnia and Herzegovina, Botswana, Bulgaria, Burkina Faso, Cameroon, Cabo Verde, Chad, China, Democratic Republic of the Congo, Republic of the Congo, Côte d'Ivoire, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Gabon, Gambia, Georgia, Germany, Ghana, Greece, Guinea-Bissau, Hong Kong, Hungary, Iceland, India, Indonesia, Iraq, Ireland, Israel, Italy, Jordan, Kazakhstan, Kenya, Kosovo, Kuwait, Kyrgyzstan, Laos, Latvia, Lebanon, Liberia, Libya, Lithuania, Luxembourg, Macedonia, Madagascar, Malawi, Malaysia, Mali, Malta, Mauritania, Mauritius, Moldova, Montenegro, Morocco, Mozambique, Namibia, Nepal, Netherlands, Niger, Nigeria, Norway, Oman, Pakistan, Philippines, Poland, Portugal, Qatar, Romania, Russia, Rwanda, Saint Pierre and Miquelon, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Singapore, Slovakia, Slovenia, South Africa, Spain, Swaziland, Sweden, Switzerland, Taiwan, Tajikistan, Tanzania, Thailand, Tunisia, Turkey, Turkmenistan, UAE, Uganda, Ukraine, United Kingdom, United States, Uruguay, Uzbekistan, Vietnam, Yemen, Zambia, Zimbabwe.

Apple Services Pte. Ltd. is designated as your distributor for licensed and custom applications in specified regions (regions updated via App Store Connect).

A list of countries includes Bhutan, Brunei, Maldives, Micronesia (Federated States of), Palau, Sri Lanka, Papua New Guinea, Solomon Islands.

Additional countries listed: Cambodia, Mongolia, Myanmar, Nepal, Fiji, Nauru.

A note indicates that custom applications may only be available in these regions.

Reference Document C: Taxes

This document details tax obligations for developers selling licensed and custom applications through Apple's platforms in various regions.

General Provisions:

1. Taxes: If taxes apply, Apple will collect them on behalf of the seller in specified regions as per Annex 2 (Section 3.2) and Annex 3 (Section 3.2). Developers are responsible for remitting taxes to the relevant tax authorities.

* For China, except for specific taxes mandated by the Chinese government, Apple does not collect or remit additional taxes. Developers are solely responsible for collecting and remitting taxes according to local laws.

** Applies to non-resident developers. Apple does not collect/remit taxes on behalf of local developers; they are fully responsible. Apple estimates VAT for fee calculation purposes based on provided information.

*** Applies to non-resident developers. Apple does not collect/remit taxes on behalf of local developers; they are fully responsible.

**** Applies to developers not registered with Mexican tax authorities for VAT purposes. If registered, Apple collects and remits the total VAT amount.

2. Developer Responsibilities: Developers are responsible for collecting and remitting taxes for sales not covered by Annex 2 (Section 3.2) or Annex 3 (Section 3.2).

Specific Country Tax Information:

Australia:

1. General: Terms defined in the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act') apply.

2. Supply of Licensed and Custom Applications to End Users:

(a) General: Developers must indemnify Apple against GST non-payment or underpayment and related penalties. Developers must also indemnify Apple if they are not registered for GST in Australia.

(b) Goods and Services Tax (GST):

(i) This section applies to supplies made to Australian end-users through your agent, APL.

(ii) Amounts payable are exclusive of GST and will be increased by the amount of GST.

(iii) If GST is payable on taxable supplies, the recipient must pay GST to the supplier simultaneously with payment.

(iv) Amounts recoverable by APL under this section include penalties, interest, and other charges.

(v) This section survives contract termination.

(c) Australian Resident Developers: Must have an Australian Business Number (ABN) and be GST registered or have applied for registration. Proof must be provided to Apple within 30 days. Must notify Apple if ABN or GST registration ceases.

Developers agree to an arrangement under Section 153-50 of the GST Act. APL is considered the supplier to the end-user, and the developer makes a separate supply to APL. APL issues tax invoices to end-users. Developers do not issue tax invoices to end-users for these supplies. APL issues tax invoices to developers for supplies made by the developer to APL.

(d) Non-Resident Developers: Agree that supplies made through APL are treated as 'inbound intangible consumer supplies' for GST purposes. APL issues tax invoices to end-users in its own name. Developers do not issue tax invoices to end-users.

Australia - Developers Supplying to End Users Outside Australia:

Developers must have an ABN and be GST registered. Proof must be provided to Apple within 30 days.

Brazil:

Developers are responsible for indirect tax payments, including Brazilian government tax filings and payments. Independent tax advice is recommended.

Developers authorize Apple to collect payments from end-users and remit revenue. For payments subject to withholding tax when remitted outside Brazil, the collecting entity will deduct the withholding tax and remit it to Brazilian tax authorities. Developers must provide documentation for foreign tax credits.

Non-resident developers may claim reduced withholding tax rates based on tax treaties, provided they submit proof of residency. If tax treaty benefits are not applied before remittance, the full withholding tax may be applied.

Resident developers must update their accounts with their Brazilian Taxpayer ID (CNPJ or CPF). Failure to do so may result in the removal of applications from the Brazilian store.

Canada:

Developers must add their Canadian GST/HST number to their account. Quebec residents must also add their QST number.

Developers must indemnify Apple against claims from Canadian tax authorities (CRA) related to failure to pay GST/HST, QST, or PST.

GST/HST:

This section applies to supplies made through your agent, Apple Canada. Apple Canada is registered for GST/HST (Number: R100236199).

Resident or non-resident developers required to register for GST/HST must be registered or have applied for registration by the dates specified in Annex 2 and 3. Proof of registration must be provided to Apple Canada.

Developers registered for GST/HST agree to appoint Apple Canada as their agent to collect, report, and remit GST/HST. Developers also acknowledge that Apple Canada will deduct Canadian GST/HST and QST on fees payable by the developer.

Developers not registered for GST/HST certify this status and agree that Apple Canada will collect and remit GST/HST on their behalf. They acknowledge a 0% GST/HST rate on fees payable to Apple Canada. If Apple Canada determines registration is required, developers agree to indemnify Apple Canada for any GST/HST, interest, or penalties.

Quebec Sales Tax (QST):

Terms defined in the Act respecting the Quebec sales tax ('QSTA') apply. Developers must be registered for QST or have applied for registration. Proof must be provided to Apple Canada.

Developers registered for QST agree to appoint Apple Canada as their agent to collect, report, and remit QST. They acknowledge that Apple Canada will not collect QST for sales to end-users outside Quebec, assuming they are not registered for QST.

Non-resident developers not registered for QST certify this status and agree that Apple Canada will collect and remit QST on their behalf for sales to Quebec end-users.

PST (Provincial Sales Tax):

This section applies to supplies made through your agent, Apple Canada, to end-users in provinces with PST. Developers acknowledge and agree that Apple Canada may collect, remit, and pay PST on their behalf.

Chile:

Resident developers must provide proof of VAT status. Otherwise, Apple will apply VAT to fees payable by the developer and deduct it from remittances.

Japan:

Japanese Developers - Supplying to Japanese End Users: Developers must remit consumption tax. iTunes KK's fees include consumption tax.

Japanese Developers - Supplying to Non-Japanese End Users: If your principal office is in Japan, you must reclaim Japanese consumption tax on fees payable to Apple.

South Korea:

Developers must provide their Korean Business Registration Number (BRN) or National Tax Service taxpayer ID. Failure to do so may result in the removal of applications from the Korean store or suspension of payments. Proof of ID must be provided to Apple. Apple uses service providers to verify IDs and processes personal data according to its privacy policy. Apple will apply Korean VAT to fees payable by the developer and deduct it from remittances for sales to Korean customers.

Malaysia:

Resident developers must provide their Malaysian Tax Identification Number. Apple will apply Malaysian Service Tax to fees payable by the developer and deduct it from remittances.

Mexico:

Resident developers: Apple will apply VAT to fees payable to Apple and deduct it from remittances. Apple will issue invoices for these fees. Apple will also apply withholding income tax rates to remittances for sales to end-users inside or outside Mexico. The withholding tax will be deducted from the total amount payable to the developer and remitted to Mexican tax authorities. Developers must provide their valid Taxpayer ID (R.F.C.). Failure to do so will result in the application of the highest income tax rate.

New Zealand:

General: Terms defined in the Goods and Services Tax Act 1985 ('1985 GST Act') apply.

Supply of Licensed and Custom Applications to New Zealand End Users:

Developers must indemnify APL against claims from Inland Revenue for unpaid GST. This section applies to supplies made through your agent, APL. Developers and Apple agree that APL is treated as the operator of the electronic marketplace for supplies to New Zealand end-users, and is considered the supplier for GST purposes under Section 60C of the 1985 GST Act.

Resident Developers: Agree that the supply of services from developer to APL and from APL to New Zealand end-users are treated as two separate supplies for GST. The supply from developer to APL is not subject to GST under the 1985 GST Act.

Non-Resident Developers: Agree that supplies made through APL are treated as two separate supplies for GST. The supply from developer to APL is not subject to GST under the 1985 GST Act.

APL will issue necessary documents to end-users in its own name. Developers will not issue any documents to end-users.

New Zealand Developers - Supplying to End Users Outside New Zealand:

Agree that supplies made through Apple to end-users outside New Zealand are treated as two separate supplies for GST. The supply from developer to Apple is not subject to GST under the 1985 GST Act.

Philippines:

Resident developers must provide their Philippine Taxpayer Identification Number (TIN) if they are a government entity or engaged in business. Failure to provide TIN may result in withholding of payments.

Singapore:

Resident developers must confirm GST registration status. If registered, the GST registration number must be provided. If not registered or if the number is not provided, Apple will apply Singapore GST to fees payable by the developer and deduct it from remittances. If registered and the number is provided, Apple will apply Singapore GST to fees payable by the developer for sales to customers in countries/regions where Apple Services Pte. Ltd. is designated as your distributor.

Taiwan:

Developers must provide their Taiwan Unified Business Number or Individual ID (Taiwan Taxpayer ID) if they are a business entity or individual, respectively.

Thailand:

Resident developers must confirm VAT registration status. If registered, the Thai VAT registration number must be provided. If not registered or if the number is not provided, Apple will apply Thai VAT to fees payable by the developer and deduct it from remittances for sales to Thai customers.

United States:

Non-US resident developers must provide completed IRS Form W-8BEN or other required tax forms. If Apple determines that state or local sales tax, use tax, or similar transaction taxes are applicable to sales or provision of applications, Apple will collect and remit these taxes. If the responsibility for these taxes falls on the developer, they authorize Apple to collect and remit them. If Apple does not collect or is not reimbursed, the developer remains primarily liable and must reimburse Apple for any unrecovered taxes.

Developers are solely responsible for income tax, franchise tax, business tax, and similar taxes.

Reference Document A, Section 2 Territories:

For end-users in regions listed in Section 2 of Reference Document A, Apple Distribution International Ltd. is designated as your agent. Developers acknowledge that any sales tax, use tax, GST, VAT, or other taxes/duties payable by Apple Distribution International Ltd. will be charged to the developer's account. Invoices from Apple Distribution International Ltd. are limited to the amount actually payable to the developer, excluding VAT or other taxes. Developers must indemnify Apple against claims for underpayment or non-payment of such taxes.

Vietnam:

Resident developers: Apple will apply Vietnam's foreign contractor tax to fees payable to Apple and deduct it from remittances.

Reference Document D: Minimum Terms for Developer End-User License Agreement

1. Recognition: Developers and end-users acknowledge that the EULA is between them, not Apple. Apple is not responsible for the application or its content. The EULA cannot conflict with Apple Media Services or Volume Content Terms.

2. License Scope: The license granted to end-users is non-transferable and limited to use on Apple-branded products owned or controlled by the end-user, as permitted by the Apple Media Services Terms and Conditions. Exceptions include family sharing, volume purchases, or legacy account management.

3. Maintenance and Support: Developers are solely responsible for providing all maintenance and support services for their applications. Apple has no obligation to provide such services.

4. Warranty: Developers are solely responsible for product warranties. If an application fails to meet warranty obligations, end-users can notify Apple, and Apple may refund the purchase price. Apple has no other warranty obligations, and developers are liable for any resulting claims, losses, or expenses.

5. Product Claims: Developers are responsible for handling all claims from end-users or third parties related to licensed applications, including product liability claims, claims of non-compliance with legal/regulatory requirements, and claims arising under consumer protection, privacy, or similar laws (including those related to HealthKit and HomeKit frameworks). The EULA cannot limit developer liability beyond what is permitted by law.

6. Intellectual Property: Developers are solely responsible for investigating, defending, and settling any third-party claims alleging infringement of intellectual property rights by their applications.

7. Legal Compliance: End-users must represent and warrant that they are not located in embargoed regions or designated 'terrorist supporting' countries by the U.S. government, and are not on any U.S. government restricted party lists.

8. Developer Name and Address: Developers must provide contact information (phone, email) in the EULA for end-users to direct inquiries, complaints, or claims.

9. Third-Party Terms: Developers must state in the EULA that end-users must comply with applicable third-party terms when using the application (e.g., wireless data service agreements for VoIP apps).

10. Third-Party Beneficiary: Apple and its affiliates are third-party beneficiaries of the EULA. By accepting the EULA terms, end-users grant Apple the right to enforce the EULA against them.

Reference Document E: Additional App Store Terms

1. App Store Discoverability: App Store discoverability depends on various factors. Apple is not obligated to display, feature, or rank applications in any specific way. Factors include keyword usage, metadata, category selection, customer reviews, download numbers, and compliance with Apple's rules. Editorial consideration is given to high-quality, innovative apps, focusing on UI design, user experience, originality, localization, accessibility, and product page presentation. For games, gameplay, graphics, audio, story depth, and replayability are considered.

Promoted apps may be designated as advertising content.

For more information on discoverability, visit: https://developer.apple.com/kr/app-store/discoverability/

2. Access to App Store Data: Developers can access financial performance and user engagement data via App Store Connect analytics, sales, and trends reports. This includes individual app sales and in-app purchases. Non-personally identifiable data is available to understand user engagement. For more information, visit: https://developer.apple.com/kr/app-store/measuring-app-performance/. App analytics data is provided with customer consent. For details, see: https://developer.apple.com/kr/app-store-connect/analytics/.

Apple does not provide access to personal data generated by other developers or generated by Apple via the App Store. Personal data is handled according to Apple's privacy policy. Developers can collect information directly from customers if compliant with app review guidelines.

3. P2B and DSA Regulations: For developers based in the EU providing digital services to EU customers, information on redress options for Apple's actions (e.g., account termination) is available at: apple.com/legal/dsa/redress-options.

For developers operating in regions where platform-to-business (P2B) regulations apply, complaint submission details are available at: https://developer.apple.com/contact/p2b/. This covers alleged non-compliance with P2B obligations, technical issues affecting app distribution, or Apple's actions impacting app distribution.

Apple designates specific mediation panels for dispute resolution for EU-based developers serving EU customers. These panels aim to reach out-of-court settlements for unresolved complaints regarding App Store services.

Centre for Effective Dispute Resolution
P2B Panel of Mediators
70 Fleet Street
London
EC4Y 1EU
United Kingdom
https://www.cedr.com/p2bmediation/