Thank you for your reply!
http://www.apple.com/itunes/content-providers/book-faq.html In this web page, "Do I need a U.S. Tax ID?", the link "click here" goes to IRS web page about how to apply for an EIN. It doesn't mention ITIN at all. Hopefully not because apple has changed the policy.
What I understand is, both EIN and ITIN can be used to sign up for iTunes Connect account in order to sell books in iBookstore. I agree that the link that you mentioned doesn't mention ITIN.
Let's start with EIN's and SSN's... they are both forms of a TIN - Taxpayer Identification Number.
EIN's (Employer Identification Number) are used for companies, Not For Profits etc. - basically, any person or organisation that employs other people.
SSN is the Social Security Number of an indvidual. If that indivual runs a company that is effectively a sole trader or partnership that doesn't employ anyone in the USA then the SSN can be used to identify that entity too.
For those not resident in or citizens of the US the TIN is actually an ITIN (Individual Taxpayer Identification Number). It's often confused with a SSN because it is exactly the same format. But it begins with a '9' and that indicates that the ITIN cannot be used for employment in the USA.
In my case, since I live in India, ITIN worked for me.
Hope that helps.
Thank you for all the explanations!
I am glad to hear that ITIN will definitely work. I don't want to have both ITIN and EIN if what I have is already enough. My understanding is that for most of the non-US authors (individuals, not companies), actually ITIN is right one to get. Since EIN is easier to get and iBookstore accepts it, people just get EIN instead of ITIN.
ITIN is really not easy to get. U get rejected if they don't accept one of your documents (the verification of possport copy is the big headache to most people). Then you post again...It took long time.
What about how to get paid? Did you just put in your Indian bank account details and apple transfers the money to your bank? Who is paying the transfer fee? Deducted from your payment?
Thank you very much!
The differences between and purposes of all kinds of Taxpayer Identification Number (TIN) are explained on IRS' website as well. They should all be accepted by Apple since they are all valid "U.S. Tax IDs" (as Apple calls them).
However, I'm not sure whether I'm obliged to file and pay taxes in the U.S. once I've got an TIN. As you are all registered now, could you clarify this, please? I'm from Germany.
My understanding is that their are two types of IRS registration. EIN is for individuals where tax is deducted and where foreign persons can apply for an tax refund at the end of the US financial year.
The other type of registration is for foreign individuals or bodies corporate where the country they live in has entered into a tax exemption treaty with the US.
The EIN can be arranged over the telephone where as the other requires a form to be completed and the submission of original documents proving identity or documents that have been certified in accordance with their requirements. In Australia the cost of having documents certified is quite significant.
For convenience I choose the EIN route. Cheers Ant..