Appendices

Appendix A: Apple as Agent

1. Apple as Agent

Apple Canada, Inc. (Apple Canada) is appointed as your agent for marketing and distributing licensed applications and custom applications in the following region: Canada.

Apple Pty Limited (APL) is appointed as your agent for marketing and distributing licensed applications and custom applications in the following regions: Australia, New Zealand.

Apple Inc. is appointed as your agent pursuant to California Civil Code Section 2295 et seq. for marketing and distributing licensed applications and custom applications in the following region: United States of America.

Apple Services LATAM LLC is appointed as your agent pursuant to California Civil Code Section 2295 et seq. for marketing and distributing licensed applications and custom applications in the regions listed below, which are periodically updated via the App Store Connect website:

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*
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*

*Custom applications are available only in these regions.

iTunes KK is appointed as your agent pursuant to Article 643 of the Japanese Civil Code for marketing and distributing licensed applications and custom applications in the following region: Japan.

2. Apple as Authorized Distributor

Apple Distribution International Ltd. is appointed as your authorized distributor for marketing and distributing licensed applications and custom applications in the regions listed below, which are periodically updated via the App Store Connect website. In this agreement, "authorized distributor" refers to an agent that intends to act and enter into contracts in its own name, but acts on behalf of other persons, as generally recognized in many civil law legal systems.

The following countries are listed under Apple Distribution International Ltd. and Apple Services Pte. Ltd. as regions for which they act as authorized distributors:

Afghanistan, Albania, Algeria, Angola, Armenia
Austria, Azerbaijan, Bahrain*, Belarus, Belgium*
Benin, Bosnia and Herzegovina, Botswana, Bulgaria*, Burkina Faso
Cameroon, Cape Verde Islands, Chad, China*, Cyprus*
Czech Republic, Denmark*, Egypt*, Estonia*, Finland*, France*, Georgia, Germany*, Ghana, Greece*, Guinea-Bissau, Hongkong*, Hungary, Iceland*, India, Indonesia*
Iraq, Ireland*, Israel*, Italy*, Jordan, Kazakhstan*, Kenya, Kosovo, Kuwait, Kyrgyzstan*, Latvia*, Lebanon, Liberia, Libya, Lithuania*, Luxembourg*, Macedonia, Madagascar, Malawi, Malaysia*, Mali, Malta, Republic of*, Mauritania, Mauritius
Moldova, Montenegro, Morocco, Mozambique, Namibia, Netherlands*, Niger, Nigeria, Norway*, Oman, Pakistan, Philippines*, Poland, Portugal, Qatar*, Romania*, Russia*, Rwanda, Sao Tome and Principe, 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 of America, Uruguay*, Uzbekistan**, Vietnam*, Yemen, Zambia, Zimbabwe

Apple Services Pte. Ltd. is appointed as your authorized distributor for marketing and distributing licensed applications and custom applications in the regions listed below, which are periodically updated via the App Store Connect website:

Bhutan, Brunei, Cambodia, Laos, Macau
Maldives, Federated States of Micronesia, Mongolia, Myanmar, Nepal
Palau, Sri Lanka, Korea*, Fiji, Nauru
Papua New Guinea, Solomon Islands, Tonga, Vanuatu

*Custom applications are available only in these regions.

Appendix B: Tax Collection

1. Tax Collection

If taxes are to be collected, Apple collects taxes as described in Section 3.2 of Schedule 2 for the sale of licensed applications to end-users and taxes as described in Section 3.2 of Schedule 3 for the sale of custom applications to custom application distributors. Apple remits these taxes to the appropriate tax authorities in the following regions, which are periodically updated via the App Store Connect website:

A comprehensive list of countries is provided, with specific notes for certain regions:

China: Apple will not collect or remit additional taxes except as required by the Chinese government. Developers are responsible for their own tax collection and remittance.
Mexico: For developers not registered with Mexican tax authorities for VAT purposes, Apple collects and remits VAT. For registered developers, Apple collects and remits VAT according to local law. Developers are responsible for remitting any applicable income tax.
Uruguay: Apple will not collect or remit additional taxes or duties in Uruguay, except for digital transaction taxes required by the government. Developers are responsible for any taxes on their profits.
General Note for Non-Resident Developers: Apple does not collect or remit taxes for non-resident developers who are responsible for their own tax collection and remittance as required by local law. Apple will estimate VAT based on developer-provided data for commission calculation purposes.

Apple will not collect or remit taxes described in Section 3.2 of Schedule 2 for licensed applications sold to end-users and Section 3.2 of Schedule 3 for custom applications sold to custom application distributors in regions not listed in Section 1 of this Appendix B. You are solely responsible for collecting and remitting such taxes as may be required by local law.

Appendix C: Country-Specific Tax Regulations

1. Australia

1.1 General: Terms defined in the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) have the same meaning in this section. This section remains valid even after contract termination.

1.2 Delivery of Licensed Applications and Custom Applications to End Users in Australia: When you appoint APL as your agent to provide end-users in Australia with access to licensed applications and custom applications, you are responsible for any claims by the Commissioner of Taxation regarding non-payment or underpayment of GST. You must provide Apple with your Australian Business Number (ABN) and GST registration details. Specific rules apply for resident and non-resident developers regarding tax invoices and GST treatment.

2. Brazil

2.1 General: You are solely responsible for any indirect tax obligations (including GST) related to the delivery of your licensed applications and custom applications to end-users and distribution users in Brazil. You must file indirect tax returns and pay taxes to the Brazilian government. Apple may appoint a third party in Brazil to collect amounts from end-users and remit them to Apple. Tax withholding may apply to payments made to you.

2.2 Non-Resident Developers: If tax withholding applies to payments from Brazil, you may provide proof of residency to benefit from reduced withholding tax rates based on tax treaties. You must provide necessary documentation to Apple for verification.

3. Canada

3.1 General: You must provide your Canadian GST/HST number and, if in Quebec, your QST number. Apple Canada is registered for GST/HST. You are responsible for any claims by the Canada Revenue Agency (CRA) or Quebec's MRQ for unremitted taxes, penalties, or interest.

3.2 GST/HST: This section applies to supplies made through Apple Canada. Developers must be registered for GST/HST. Apple Canada will collect and remit GST/HST on your behalf.

3.3 Sales Tax in Quebec: Developers resident in Quebec must register for QST. Apple Canada will collect and remit QST for sales in Quebec.

3.4 PST: This section applies to supplies made through Apple Canada in provinces with PST. Apple Canada may collect and remit PST.

4. Chile

Developers in Chile will have Value Added Tax (VAT) charged on Apple's commission, unless you provide proof of your VAT taxpayer status.

5. Japan

5.1 General: You are responsible for any consumption tax obligations related to sales to end-users in Japan. iTunes KK collects consumption tax on commissions paid to resident developers.

5.2 Non-Resident Developers in Japan: If your principal place of business is in Japan, you must use the reverse charge mechanism for Japanese consumption tax on commissions received by Apple.

6. Korea

Developers in Korea must provide their Korean Business Registration Number (BRN) or tax registration number. Apple may remove apps or halt payments if this information is not provided. Apple will use a service provider to verify the BRN. Korean VAT will be applied to Apple's commission.

7. Malaysia

Developers in Malaysia will have Malaysian Service Tax applied to Apple's commission.

8. Mexico

Developers in Mexico will have VAT charged on Apple's commission. Apple will also withhold income tax at the rate applicable to individuals. Developers must provide their Mexican RFC (tax ID).

9. New Zealand

9.1 General: Terms defined in the Goods and Services Tax Act 1985 (GST Act 1985) apply. This section remains valid even after contract termination.

9.2 Delivery of Licensed Applications and Custom Applications to End Users in New Zealand: Developers are responsible for GST obligations. APL acts as an electronic marketplace operator. Specific rules apply for resident and non-resident developers regarding GST treatment of their services to APL.

10. Philippines

Developers in the Philippines must confirm they are a Philippine government entity or a business entity and provide their Taxpayer Identification Number (TIN) if requested.

11. Singapore

Developers in Singapore must confirm they are registered for Singapore GST and provide their GST registration number if requested. If not registered, Apple will apply Singapore GST to the commission.

12. Taiwan

Developers in Taiwan must provide their unified business identification number or personal ID number (Taiwanese Tax ID).

13. Thailand

Developers in Thailand must confirm they are registered for Thai VAT. If not registered, Apple will charge Thai VAT on the commission.

14. United States of America

Developers not resident in the US must provide W-8BEN forms or other required tax forms. Apple will collect and remit federal and local sales tax, use tax, etc., if it determines it is required. Developers are responsible for income tax, franchise tax, etc.

15. End Users in Regions Listed in Appendix A, Section 2

If Apple Distribution International Ltd. is appointed as your agent or authorized distributor for end-users in regions listed in Appendix A, Section 2, you are responsible for any sales tax, use tax, GST, VAT, or other taxes/duties related to payments received. You agree to indemnify Apple against any claims related to underpayment of such taxes.

16. Vietnam

Developers in Vietnam will have Vietnamese withholding tax for foreign contractors applied to Apple's commission.

Appendix D: EULA Minimum Terms

1. Confirmation

You and the end-user must confirm that the EULA is between you and the end-user, not Apple. You, not Apple, are solely responsible for the licensed applications and their content. The EULA must not conflict with Apple's terms of service.

2. License Scope

The license granted to an end-user must be non-transferable and limited to use within Apple-branded products owned or controlled by the end-user, in accordance with Apple's terms of service. It may allow access through family sharing or other account-linking methods. For certain software, you may distribute one license of your free custom applications to multiple end-users.

3. Maintenance and Support

You are solely responsible for providing any maintenance and support services for the licensed applications and custom applications. Apple is not responsible for providing such services.

4. Warranty

You are solely responsible for any express or implied warranties. The EULA must state that if an application is non-compliant with a warranty, the end-user may notify Apple, who will refund the purchase price. Apple disclaims all other warranty obligations.

5. Product Claims

You and the end-user must confirm that you, not Apple, are responsible for handling any claims related to the licensed applications and custom applications, including product liability, non-compliance with legal requirements, and consumer protection laws.

6. Intellectual Property Rights

You and the end-user must confirm that if a third-party claim arises regarding intellectual property infringement, you are solely responsible for the investigation, defense, settlement, and payment of such claims.

7. Compliance with Laws

The end-user must ensure and warrant that they are not in a US embargoed region or on a US restricted party list.

8. Developer Name and Address

The EULA must include your name, address, and contact information for any inquiries or claims from end-users.

9. Third-Party Terms

The EULA must state that end-users must comply with applicable third-party terms (e.g., carrier terms for VoIP apps).

10. Third-Party Beneficiary

You and the end-user must confirm that Apple and its subsidiaries are third-party beneficiaries of the EULA and have the right to enforce it against the end-user.

Appendix E: App Store Additional Terms

1. App Store Discoverability

App visibility on the App Store depends on factors like text relevance, keywords, categories, customer behavior, and compliance with Apple's rules. Editorial teams select high-quality apps. Paid promotion may be available.

More information on app discoverability is available at: https://developer.apple.com/app-store/discoverability/.

2. Access to App Store Data

You can access financial performance and user activity data through App Store Connect. Apple provides analytics data but not personally identifiable information. Apple does not share developer data with other developers. Apple's privacy policy applies to data handling.

More information is available at: https://developer.apple.com/app-store/measuring-app-performance/ and https://developer.apple.com/app-store-connect/analytics/.

3. Legal Remedies under P2B and DSA

For developers in the EU, information on legal remedies regarding Apple's actions (e.g., account termination) is available at apple.com/legal/dsa/redress-options/. Developers can submit complaints under P2B or DSA regulations via https://developer.apple.com/contact/p2b/.

Apple identifies specific intermediaries to help resolve disputes with EU developers regarding App Store services.

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