App store tax act

October 31, 2023

The App Store’s commerce and payments system was built to enable you to conveniently set up and sell your products and services on a global scale in 44 currencies across 175 storefronts. Apple administers tax on behalf of developers in over 70 countries and regions and provides you with the ability to assign tax categories to your apps and in‑app purchases. Periodically, we make updates to rates, categories, and agreements to accommodate new regulations and rate changes in certain regions. As of today, the following updates have been made in App Store Connect.

Tax rates

• Austria: Reduced VAT rates for certain apps in the Video tax category
• Cyprus: Reduced VAT rate of 3% for certain apps in the following tax categories: Books, News Publications, Audiobooks, Magazines and other periodicals
• Vietnam: Eliminated VAT for certain apps in the following tax categories: Books, News Publications, Magazines, and other periodicals

Tax categories

• New Boosting category: Apps and/or in-app purchases that offer resources to provide exposure, visibility, or engagement to enhance the prominence and reach of specific content that’s experienced or consumed in app (such as videos, sales of “boosts” in social media apps, listings, and/or other forms of user-generated content).
• New attribute for books: Textbook or other educational publication used for teaching and studying between ages 5 to 18
• New attributes for videos: Exclusively features live TV broadcasting and/or linear programming. Public TV broadcasting, excluding shopping or infomercial channels.

If any of these categories or attributes are relevant to your apps or in-app purchases, you can review and update your selections in the Pricing and Availability section of My Apps.

Paid Applications Agreement

• Exhibit C Section 1.2.2: Updated language to clarify the goods and services tax (GST) requirements for developers on the Australia storefront.

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