Apple Ad Network countries and regions specific terms

Your access to the services provided under the Ad Network Program, including, without limitation, the delivery of your HLS Advertising Content to Apple to be made available by Apple on Apple Podcasts (the “HLS Services”) is subject to the following Apple Ad Network Program Countries and Regions Specific Terms. Capitalized terms that are used but not defined have the meanings assigned to them in the Apple Podcasts Ad Network Program Agreement (the “Agreement”). “You” as used herein shall refer to the “Company” as defined in the Agreement.

Apple Entities

Unless otherwise specified herein or in the Agreement, “Apple” shall mean any or all the following entities depending on the location where HLS Advertising Content is made available in the Territory:

Apple Inc., located at One Apple Park Way, Cupertino, California 95014, USA for HLS Advertising Content served in the United States or its territories and possessions (including Puerto Rico);
Apple Canada Inc., located at 120 Bremner Blvd., Suite 1600, Toronto ON M5J 0A8, Canada for HLS Advertising Content served in Canada or its territories and possessions;
Apple Services LATAM LLC, located at 2811 Ponce de Leon Boulevard, Floor 12 Coral Gables, Florida 33134, USA for HLS Advertising Content served in Mexico, Central America, South America, or the Caribbean;
iTunes K.K., located at Roppongi Hills, 6-10-1 Roppongi, Minato-Ku, Tokyo 106-6140, Japan for HLS Advertising Content served in Japan;
Apple Pty Limited, located at Level 3, 20 Martin Place, Sydney, NSW 2000, Australia for HLS Advertising Content served in Australia, New Zealand, including island possessions, territories, and affiliated jurisdictions;
Apple Distribution International Ltd. (“ADI”), located at Hollyhill Industrial Estate, Hollyhill, Cork, Republic of Ireland for HLS Advertising Content served in all other locations.

If you reside in, are located in, or are subject to the following jurisdictions:

Egypt, India, Indonesia, Russia, Ukraine, Vietnam

The HLS Services shall be provided to You directly by ADI irrespective of the definition of “Apple” herein or the location of Apple Podcasts where your HLS Advertising Content is made available.

Anguilla, Antigua and Barbuda, Argentina, Bahamas, Barbados, Belize, Bermuda, Bolivia, Brazil, British Virginia Islands, Cayman Islands, Chile, Colombia, Costa Rica, Dominica, Dominican Republic, Ecuador, El Salvador, Grenada, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, St. Kitts and Nevis, Suriname, Trinidad and Tobago, Venezuela

The HLS Services shall be provided to You directly by Apple Services LATAM LLC irrespective of the definition of “Apple” herein or the location of Apple Podcasts where your HLS Advertising Content is made available.

Armenia

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Australia

If You are a resident of or located in Australia, it is a condition of the Agreement and You represent that You have a valid Australian Business Number (“ABN”) and are registered for GST in Australia. You will provide Apple with satisfactory evidence of Your ABN. You warrant that You will notify Apple if You cease to hold a valid ABN or cease to be registered for GST.

Austria

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Belgium

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Brazil

If You are a resident of or located in Brazil, and your taxpayer status is “Cadastro Nacional da Pessoa Jurídica” (CNPJ) or “Cadastro de Pessoas Físicas” (CPF), it is a condition of the Agreement that You will provide Apple with Your valid Tax ID.

Bulgaria

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Cambodia

If You are a resident of or are located in Cambodia, You represent, warrant, and agree that (1) You hold a valid VAT ID and the relevant certificate; (2) You will provide Apple with Your VAT ID and, upon request by Apple, the relevant certificate or other evidence for such VAT Registration Number; and (3) You will immediately notify Apple if You cease to hold a valid VAT ID.

Canada

If You are a resident of or are located in Canada, the fees charged for the HLS Services will be subject to GST/HST/PST/QST, depending on Your province. If You have provided GST/HST and/or PST/QST numbers as well as a valid exemption certificate, Apple is not required to charge taxes on Your invoice.

Chile

If You are a resident of or located in Chile and You are registered for VAT (Impuesto sobre las Ventas or IVA) in Chile, you can inform Apple about your VAT taxpayer status so Apple is not required to charge VAT on invoices issued to You. You shall be fully responsible for submitting the respective information and other related VAT requirements. Otherwise Apple will charge VAT on invoices issued to You.

Colombia

If You are a resident of or located in Colombia and You are registered for VAT (Impuesto sobre las Ventas or IVA) in Colombia and provide Apple with Your RUT (Registro Único Tributario) with a valid NIT (Número de Identificación Tributaria) representing that You are a VAT taxpayer, Apple is not required to charge VAT on invoices issued to You. You shall be fully responsible for submitting any applicable Colombian VAT and other related VAT requirements. Otherwise, Apple will charge VAT on invoices issued to You.

Croatia

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Cyprus

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Czech Republic

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Denmark

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Egypt

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Estonia

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Finland

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

France

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Germany

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Greece

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Hungary

If You are a resident of or located in Hungary and You are charged fees for the HLS Services, Apple Distribution International Ltd. acknowledges that if it meets the relevant provisions and threshold requirements as set out in Act XXII of 2014 on Advertising Tax, it will comply with any tax reporting and payment obligations as appropriate.

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

The following terms apply if You reside or are located in Hungary or are subject to the jurisdiction thereof:

You hereby confirm that You have reviewed Sections 4.2, 15.3, 9, and 13 of the Agreement and that You expressly consent to them, as well as to the entire Agreement.

India

If You are a resident of or located in India, it is a condition of the Agreement and You represent that You are registered for GST in India and the HLS Services being procured are directly related to and effectively connected with the business for which Your GST registration is in place. You will provide Apple with satisfactory evidence of Your India GST registration. You agree that You will notify Apple immediately if You cease to hold a valid GST registration in India. Any withholding taxes or other taxes shall be on Your Podcasts Connect account, and shall not reduce the amount payable to Apple under the Agreement. Whether or not any tax or GST is payable by You on a reverse charge basis needs to be analyzed by You with Your tax adviser, and such taxes, if payable, would be borne by You.

Indonesia

If You are a resident of or are located in Indonesia, Apple Distribution International Ltd. is required to charge VAT on the invoices issued to You.

Ireland

If You are a resident of or are located in Ireland, Apple Distribution International Ltd. is required to charge VAT on the invoices issued to You. Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Italy

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Japan

If You are a resident of or located in Japan, You agree to reverse charge any Japanese consumption tax that is payable for the HLS Services under the Agreement, except where the HLS Services are provided to You by iTunes K.K. For avoidance of doubt, where the HLS Services are provided to You by iTunes K.K., iTunes K.K. shall invoice You for any applicable Japanese consumption tax for the HLS Services and You agree to pay such Japanese consumption tax.

Latvia

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Lithuania

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Luxembourg

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Malaysia

If You are a resident of or are located in Malaysia, Malaysia Sales and Service Tax (MSST) will be applicable on the invoices issued to You, regardless of Your VAT registration status in Malaysia.

Malta

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Netherlands

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

New Zealand

If You are a resident of or located in New Zealand, it is a condition of the Agreement that You will provide Apple with Your New Zealand Business Number and/or New Zealand GST registration number.

Peru

If You are a resident of or located in Peru and You are registered for VAT (Impuesto sobre las Ventas or IVA) in Peru, you can inform Apple about your VAT taxpayer status so Apple is not required to charge VAT on invoices issued to You. You shall be fully responsible for submitting the respective information and other related VAT requirements. Otherwise Apple will charge VAT on invoices issued to You.

Philippines

If You are a resident of or located in the Philippines, it is a condition of the Agreement and You represent that You are engaged in business and shall provide your Philippines Taxpayer Identification Number (TIN) upon request, unless You are the Philippine government or a political subdivision, instrumentality, or agency thereof.

Poland

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Portugal

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Romania

The following terms apply if You reside or are located in Romania or are subject to the jurisdiction thereof:

You acknowledge and agree that any extension of credit by Apple to You in connection with the HLS Services is an offer of payment terms to enable You to meet Your fee obligations under the HLS Services under the Agreement, and does not constitute provision of credit facilities or crediting activity under Romanian law (including Law no. 93/2009 on non-financial banking institutions and Government Emergency Ordinance no. 99/2006 on credit institutions and capital adequacy, respectively).

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Saudia Arabia

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Singapore

If You have provided a valid VAT ID, Apple is not required to charge VAT on invoices issued to You. You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

If You have not provided a valid VAT ID, Apple may be required to charge VAT on the invoices issued to You per tax laws in your business location country. Apple is registered for VAT in Your business location country for the purposes of collecting this VAT.

Slovenia

If You have provided a valid VAT ID, Apple is not required to charge VAT on invoices issued to You. You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

If You have not provided a valid VAT ID, Apple may be required to charge VAT on the invoices issued to You per tax laws in your business location country. Apple is registered for VAT in Your business location country for the purposes of collecting this VAT.

South Africa

The following terms apply if You reside or are located in South Africa or are subject to the jurisdiction thereof:

Notwithstanding Section 4 (Fees) of the Agreement, late payments by You if reside or are located in South Africa are not subject to the interest charge or any other late payment fee or penalty, and the provisions of Section 4) in respect of interest charges should be read as not applicable. The remainder of the Agreement remains in force and are applicable to You.

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

South Korea

If You are a resident of or are located in the Republic of Korea, You represent, warrant, and agree that (1) You hold a valid Business Registration Number or Registration Number with NTS (National Tax Service) (collectively “Korean Tax ID”) and the relevant certificate or other evidence for such Korean Tax ID; (2) You will provide Apple with Your Korean Tax ID in a timely manner and, upon request by Apple, the relevant certificate or other evidence for such Korean Tax ID; and (3) You will immediately notify Apple if You cease to hold a valid Korean Tax ID.

In order to comply with Apple’s obligations under applicable law to validate Your Korean Tax ID, Apple will use a service provider to complete the validation process and will transfer Your Korean Tax ID to our service provider for such purpose. Any personal data collected by Apple will be treated in accordance with Apple's Privacy Policy.

Spain

If You have provided a valid VAT ID, Apple is not required to charge VAT on invoices issued to You. You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

If You have not provided a valid VAT ID, Apple may be required to charge VAT on the invoices issued to You per tax laws in your business location country. Apple is registered for VAT in Your business location country for the purposes of collecting this VAT.

Suriname

If You are a resident of or located in Suriname and You are registered for VAT (Impuesto sobre las Ventas or IVA) in Suriname, you can inform Apple about your VAT taxpayer status so Apple is not required to charge VAT on invoices issued to You. You shall be fully responsible for submitting the respective information and other related VAT requirements. Otherwise Apple will charge VAT on invoices issued to You.

Sweden

If You have provided a valid VAT ID, Apple is not required to charge VAT on invoices issued to You. You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

If You have not provided a valid VAT ID, Apple may be required to charge VAT on the invoices issued to You per tax laws in your business location country. Apple is registered for VAT in Your business location country for the purposes of collecting this VAT.

Switzerland

If You are a resident of or are located in Switzerland, Apple Distribution International Ltd. is required to charge VAT on the invoices issued to You. Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Taiwan

If You are a resident of or located in Taiwan, it is a condition of the Agreement and You represent that You are an “Enterprise Customer” and have a valid Tax ID (i.e., Taiwan Unified Business Number). You will provide Apple with satisfactory evidence of Tax ID. You warrant that You will notify Apple if You cease to hold a valid Tax ID or cease to be considered an “Enterprise Customer.”

Thailand

If You are a resident of or are located in Thailand, You represent, warrant, and agree that (1) You hold a valid VAT ID and the relevant certificate; (2) You will provide Apple with Your VAT ID and, upon request by Apple, the relevant certificate or other evidence for such VAT ID; and (3) You will immediately notify Apple if You cease to hold a valid VAT ID.

Türkiye

If You are a resident of or located in Türkiye, any withholding taxes or other taxes (including but not limited to tax withheld or levied on HLS Services per Presidential Decree numbered 476) shall be on Your Account, and shall not reduce the amount payable to Apple under the Agreement. If Apple is required by relevant tax authorities to pay any such unpaid tax amounts, You shall promptly reimburse Apple the applicable taxes, interest, penalty, and also the cost of litigation as the case may be, upon Apple’s request.

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

Ukraine

Apple requires you to provide a VAT ID from your home country. Apple may be required to charge VAT on invoices issued to You. In addition, You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

United Arab Emirates

If You have provided a valid VAT ID, Apple is not required to charge VAT on invoices issued to You. You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

If You have not provided a valid VAT ID, Apple may be required to charge VAT on the invoices issued to You per tax laws in your business location country. Apple is registered for VAT in Your business location country for the purposes of collecting this VAT.

United Kingdom

If You have provided a valid VAT ID, Apple is not required to charge VAT on invoices issued to You. You may have Your own VAT compliance responsibilities under Your home country’s VAT regime, so You should take steps to understand Your compliance obligation in this regard. Apple assumes no responsibility for tax compliance obligations that may exist for customers in their home country.

If You have not provided a valid VAT ID, Apple may be required to charge VAT on the invoices issued to You per tax laws in your business location country. Apple is registered for VAT in Your business location country for the purposes of collecting this VAT.

United States

If You are a resident of or are located in the United States, and You have provided a valid exemption certificate, Apple is not required to charge taxes on the invoices issued to You. If You don’t provide a valid exemption certificate, the fees charged for the HLS Services could be subject to sales tax depending on your local and/or state jurisdiction.

Vietnam

If You are a resident of or are located in Vietnam, Apple is required to charge VAT on the invoices issued to You. Apple Distribution International Ltd. is registered for tax in Vietnam.

Apple Ad Network countries and regions specific terms

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