Set tax information in Apple Business
Overview
In certain countries or regions, your purchase of Apple Ads services might be subject to tax, including—but not limited to—Value Added Tax (VAT), Sales and Use Tax, Goods and Services Tax (GST), and consumption tax. Apple shall determine and invoice you for such taxes, as required under applicable tax laws. For more information, see the Apple Advertising Services Terms of Service.
If you have questions, consult your tax adviser. Apple can’t advise customers on tax issues. For more tax information by business location (country or region), see Apple Advertising Services Tax Obligations and Requirements.
Note: Apple Distribution International Ltd. collects and receives funds from you on behalf of other Apple legal entities, but may not be the Apple legal entity issuing the specific invoice. In addition, “Invoice” refers to the invoices available in your Apple Ads online account. These aren’t the billing summaries or statements you receive on a monthly basis.
How is the tax applied?
Generally, the applicability of tax depends on a combination of factors:
Your business location, which is the country or region where your business is legally registered and you’re considered a tax resident. In many cases, this is the country or region where your business’s main corporate office, headquarters, or principal business is located, or the country or region that your business lists on official company letterhead.
Your tax information, such as valid tax ID, exemption status, and so on.
The billing Apple legal entity, depending on the promoted location serving Apple Ads for you.
In the event that any tax authority imposes tax compliance responsibility on the customers of Apple Ads services including—but not limited to—reverse charge accounting, self-accounting and reporting, you shall take full responsibility for such obligation as applicable to your use of the services.
How do I declare a tax exemption?
If your business is based in the U.S. or Canada, you may declare that your business is tax-exempt (if applicable) in Apple Business. In Apple Business, select your organization name, then choose Settings. Select Organization, then select Ad Settings. Next to Tax-Exempt Status, select Get Certificate ID.
How does tax withholding work?
In the event that any amount payable by you to Apple for Apple Ads services is subject to any applicable withholding tax, and that you’re required to collect and remit such tax, you shall gross up the relevant payment to Apple, so after you deduct and remit the applicable withholding tax to the tax authority, Apple shall receive the same amount as originally invoiced. You shall bear full responsibility for such compliance obligations. If you apply any applicable withholding tax, properly indicate on any withholding tax documentation the correct Apple legal entity issuing the specific invoice.
How does the tax affect your Apple Ads budget?
Tax isn’t accounted for in your campaign budget. You may see any applicable taxes added as a new line on your invoice. Or, if you pay by credit card, they’ll be included in the charge on your credit card statement.