Distributing apps in the European Union

Making payments to Apple

If you’ve agreed to the Alternative Terms Addendum for Apps in the European Union (EU), membership in the Apple Developer Program includes one million first annual installs per year for free for apps distributed from the App Store and/or alternative marketplaces. You’ll pay a Core Technology Fee of €0.50 for each first annual install over one million.

Once your apps begin approaching the one million first annual installs included in your annual Apple Developer Program membership, you’ll be prompted to provide additional information in App Store Connect so that your account is updated to meet invoicing requirements for the Alternative Terms Addendum for Apps in the EU.

If you’re the developer of an alternative app marketplace, you’ll pay the Core Technology Fee for every first annual install of the app marketplace, including installs that occur before one million. You’ll be prompted to update your account for invoicing requirements after you create a marketplace app in App Store Connect. Learn more about the Core Technology Fee.

If you choose to support alternative payment processing or link out to your webpage for customers in the EU, you’ll also be required to update your account for invoicing requirements. You'll be prompted to provide additional information in App Store Connect after you create an app record that supports alternative payment.

If you don’t update your account for invoicing requirements within 15 days, your account may have inaccurate tax treatment or be invoiced in the default currency based on your location. Additionally, you may not be able to access all App Store Connect features.

Starting later in April after you’ve accrued fee eligible first annual installs, the Core Technology Fee report will be available in App Store Connect. This report will help you understand how many first annual installs in the EU you're being charged for and will inform you the amount owed exclusive of any applicable regulatory fees, and taxes.

Additionally, if payment for the fee is due, you’ll be able to download an invoice each month to view the actual amount, inclusive of regulatory fees, and taxes, owed to Apple. We’ll share more details about the Core Technology Fee report and invoice soon.

Required role: Account Holder, Admin, or Finance. View role permissions.

Update your account for invoicing requirements

From the homepage, click Business.
On the Agreements tab, click Get Started in the banner that appears.

If we’re unable to verify your legal entity information, you’ll be prompted to update it before the option to get started appears. Click Edit Legal Entity in the banner that appears, make changes to your legal entity name and/or address, then click Save. Return to the Agreements tab and click Get Started in the banner that appears.
Choose your preferred payment currency for invoices, then click Next.
Optionally enter a purchase order (PO) number to be included for your internal purposes, then click Next.
Click Confirm after verifying your information is correct.

If you’re required to submit tax forms to meet invoicing requirements for the Alternative Terms Addendum for Apps in the EU, a banner will appear at the bottom of the confirmation screen. After you click Confirm, complete the tax form with missing information on the Tax Forms section on the Agreements page. Learn more about tax form requirements.

Provide tax information for business-to-business status

After you’ve updated your account for invoicing requirements, you can complete tax forms associated with the Alternative EU Terms Addendum.

Depending on where your business is located, you may be required to provide tax information to prove that you can be treated as a business-to-business customer. If it’s not required, you have the option to provide tax information to declare your business-to-business status. Learn more.

From the homepage, click Business.
On the Agreements tab, find the Tax Forms section.

If a tax form is required, it will appear here with the Missing Tax Info status and the Alternative EU Terms Addendum agreement type. Click Add Tax Info on this row.

To complete an optional tax form, click the add button (+), or click Add Tax Info if it’s your first time adding a tax form. Choose Alternative EU Terms Addendum in the menu, select the country or region you want to provide tax information for, then click Add.
Follow the instructions to provide the information, then click Submit.

We’ll review your tax information after you submit it and reach out to you if we’re unable to verify the information. Any applicable tax treatment will be applied on your next invoice.

Declaring U.S. tax exemption

If your business is based in the U.S. or U.S. territories and eligible for tax exemption, you may declare it’s tax-exempt on the Core Technology Fee by taking the following steps in App Store Connect.

From the homepage, click Business.
On the Agreements tab, find the Tax Forms section, and then click on U.S. Tax Exemptions.
Complete the form, then click Submit.

We’ll review your tax information after you submit it and reach out to you if we’re unable to verify the information. Any applicable tax treatment will be applied on your next invoice.

View tax form status

Status	Description
Active	The tax form is active.
Missing Tax Info	You've started adding tax information, but additional information is required from you before the tax form is active.
Pending	You've submitted tax information and we're verifying the details. We'll reach out to you directly if we need more information. Otherwise, the tax form should move to Active after your information is successfully verified.