How to prepare invoices for Apple when selling as a company?

Please be advised that the billing address has changed since the previous post. Better to check in the FAQ of iTunes Connect

App Developers may send a soft copy of the invoices by using Contact Us.

Please use the following billing address:

Apple Distribution International
Hollyhill Industrial Estate
Hollyhill
Cork, Ireland
VAT: IE9700053D

Please send invoices to:

App Store Invoicing
Apple Operations Europe
Apple Distribution International
Hollyhill Industrial Estate
Hollyhill
Cork, Ireland

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.

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

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?

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

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.

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

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.

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?

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

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 🙂

It wasn't meant as a flame.

I am serious.

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.

Michael, are you in the US?

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

Thanks,

Andrei

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.