Previous 1 2 Next 18 Replies Latest reply: Dec 28, 2015 6:48 AM by awesomecucumber
Jacopo Santoni Level 1 (0 points)

Hello, according to my national revenue agency rules I need to prepare invoices for payments received by Apple.

 

Now, since I need to prepare a separated invoice for every company that sells apps worldwide (which are Apple Inc (US), Apple Canada Inc (CA), Apple PTY Limited (AU), iTunes Sarl (Europe) and iTunes KK), I need the business registration numbers of these companies since they are required in the invoice.

 

While I've been able to find the Apple Inc EIN number, the iTunes Sarl VAT and the Apple PTY Limited ABN, I'm still looking for the Business Number of Apple Canada Inc and for the Consumption Tax Number of iTunes K.K., otherwhise it's impossible me to proceed.

 

Did anyone have my same specific issue so that I can be pointed in where to look for them? I already looked around internet for hours.

 

Thanks in advance,

Jack


iPhone 4, iOS 5.1
  • K T Level 7 (23,705 points)

    Apple doesn't sell you anything. You don't sell anything to Apple.

     

    Not sure how you can hope to float an invoice given that situation, and it may be why your search for details has come up dry, sorry.

  • andryska23 Level 1 (0 points)

    Hi Jacopo,

     

    What did you do with this? How did you sort it out?

     

    I have the same problem in Romania. Need to issue an invoice towards Apple but don't know the tax number etc.

     

    Thanks,

    Andrei

  • HyperNova Software Level 6 (8,655 points)

    As K T already said, you don't sell anything to Apple so you don't need to invoice them.

    What is it your selling to Apple?

  • andryska23 Level 1 (0 points)

    Michael,

     

    In Romania, when a company's bank account shows a payment, there needs to be a "reason" for it, and a contract is not sufficient. The logic of the Romanian Fiscal Code is that a payment is the consequence of an invoice that was issued, and this invoice explains the amount and reason of the payment.

     

    Where are you based? I understand you don't do anything at all regarding the justification of the amount and reason of the payment?

     

    Thanks,

    Andrei

  • Jackozzo Level 1 (0 points)

    The fact that this is how it works in your country doesn't imply that it works in the same way all over the world. andryska23 clearly explained why a regular invoice is required in Romania (and I'd say in all countries in Europe). Not all the fiscal systems work in the same way.


    To answer to you andyska23: in the end we managed to do 5 invoices for every company of Apple around the world and we just skipped details that we haven't been able to find.

  • andryska23 Level 1 (0 points)

    Jackozzo, thanks for your answer, but why 5 invoices? We only have one payment every month, which contains iAds revenue as well as Paid Application sales.

     

    I found the information below and issued an invoice for the full amount on these:

    Contacting iTunes

    iTunes S.à.r.l.

    31 – 33, rue Sainte Zithe

    L-2763 Luxembourg


    Company Reg No: B 101 120

    VAT No: LU 20165772

     

    Thanks,

    Andrei

  • Jackozzo Level 1 (0 points)

    Because, according to our tax advisor, even if the payment is received from one single account we must supply one invoice for every company that sells application through AppStore all around the world.

     

    In exhibit B of the agreement contract you can see which company is responsible for selling applications in every specific country, so we had to split the amount between the countries and then group them by the company to prepare 5 distinct invoices.

     

    This may not be the case in Romania in any case.

  • HyperNova Software Level 6 (8,655 points)

    I'm glad I don't have to go through all that.

    Very complicated and unnecessary.

    Is that a carry-over from the Soviet era?

  • Jackozzo Level 1 (0 points)

    I don't think a flame about countries and their fiscal systems is really necessary or in topic with the discussion.

  • andryska23 Level 1 (0 points)

    I can undestand your advisors thinking process, but I personally consider that if the money left the bank account of iTunes SARL, the invoice should be addressed to them in full amount, and then they can re-invoice their other countries.

     

    I wonder, if you made 5 distinct invoices, did you take care of the different way of treating VAT for each region? Only iTunes SARL is in the EU, so for the others you should have added VAT on the invoice. Did you?

     

    Quite a mess... and I doubt there will ever be a cross-check on these transactions, unless somebody is selling in the 7 figures

  • HyperNova Software Level 6 (8,655 points)

    It wasn't meant as a flame.

    I am serious.

  • andryska23 Level 1 (0 points)

    I found an interesting article about tax in the Netherlands.

    http://blog.solidlinks.nl/post/27831234375/dutch-taxation-for-app-store-sales

     

    The guy says that VAT is not charged for non-EU countries, but tax might be payable in those countries.

     

    For providing electronic services to a company or individual outside the EU, no Dutch VAT charged should be charged. This transaction does not appear in your VAT filings. However, you may need to pay taxes in the other country.

  • andryska23 Level 1 (0 points)

    Michael, are you in the US?

     

    Do you usually make any sort of document for any of the 5 companies?

     

    Thanks,

    Andrei

  • HyperNova Software Level 6 (8,655 points)

    I have not sold (nor loaded) an app but when I do and I need to report my sales for income tax purposes, I will use the sales reports and bank register for supplying income data to the IRS.

     

    All of the Apple App Stores belong to the same fiscal entity, Apple, Inc.  It's the same company.  I fail to see why you have to break sales down by country.

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