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Set up tax information

Apple Podcasts Connect lists the required tax forms and allows you to submit most forms electronically.

You will be presented with a set of questions which directs you to the forms that are appropriate for your situation. If you select the wrong form or need to make a change, let us know.

You won’t see changes to tax forms in the Business section of Apple Podcasts Connect. For most countries, you will continue to see the tax information that you originally provided online, but all submitted changes to tax information are processed. We will notify you if there is a question or concern about a request to update your form.

Required role: Legal, Admin, or Finance. Learn more about users and access.

Required tax forms

Updating tax forms

If your legal entity name or structure changed, contact us and select Legal Entity Information. To make changes to your tax number, contact us and select Tax Info Setup or Changes.

Error messages

If you get the error message, “The type of beneficial owner does not match,” it’s likely the wrong account type was selected during the sign-up process. Contact us and we can help you resolve this error.


U.S. tax forms

All partners must complete a U.S. tax form to meet the requirements of the Podcasts agreement. Depending on where your developer account is based, you may be required to submit additional tax forms. Review the list of countries below to understand any other requirements that may be applicable to you. 

U.S.-based

If you’re based in the United States, you will be prompted to complete a W-9 form. The U.S tax form section will display a field for a tax identification number. 

  • For an individual, this is a Social Security Number (SSN), which is also an Individual Taxpayer Identification Number (ITIN).
  • For a business entity, the taxpayer identification number is the Employer Identification Number (EIN).

Learn more about tax identification numbers.

Non-U.S.-based

If you’re based outside the United States, the W-8BEN, W-8BEN-E, or W-8ECI may be required. You’ll be prompted to answer a series of questions to direct you to the most appropriate tax form and any applicable certification. If your tax form isn’t available to you in Apple Podcasts Connect, contact us.

Submit U.S. tax information

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. Under Tax Forms, click Add Tax Info.
    • Tip: Use the downloadable instructions and tip sheets near the top of the page to help provide the right information for your W-9, W-8BEN, or W-8BEN-E.
  4. Verify the information you entered is correct and complete, and click Submit.

View and update U.S. tax information

You can view your tax information by visiting the Tax Forms section of the Business tab in Apple Podcasts Connect. To update your legal entity name or address, contact us and select Legal Entity Information.

To make any changes to your tax number:

  1. Find your applicable form on the IRS website.
  2. Download, complete, and sign your tax form with your updated information.
  3. Contact us and select Tax Info Setup or Changes.

Keep in mind that you will continue to see the information you originally provided in Apple Podcasts Connect even after we have your updated information on file. We will notify you if there is a question about an updated form.

1099 tax forms

U.S. Persons (individuals or entities) that meet the following requirements for Apple legal entities are issued a Form 1099-K. If you meet these requirements, your form will be mailed by January 31 of the following year:

  • At least $20,000 in unadjusted gross sales (the total amount of your sales, unadjusted for Apple’s commissions, fees, refunds, and other adjustments).
  • More than 200 transactions in a calendar year.

Apple will not send a U.S. Form 1099-MISC. Sales on Apple Podcasts are between you and the customer. You are the seller of copyrighted works, and we make payments to you for products or goods, which are specifically exempt from reporting on Form 1099-MISC. This is true even though the payments may be reportable on Form 1099-K and may be taxable income to you.


Australia tax forms

Tax forms required for: Podcasters based in Australia.

Although you may not be required to register for Goods and Services Tax (GST) with the Australian government, Apple requires that Australia-based partners have a GST registration to sell content on Apple Podcasts.

Required tax information

An Australian Business Number (ABN) and proof of GST Registration is required.

The evidence can be screenshots or PDF files of the ABN registration. Collect the current details with enough information to associate this ABN with the legal entity name you’ve given Apple and the historical details to show that you’re registered for the GST.

Submit Australia tax information

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. Click the Add button (+) next to Tax Forms.
  4. Under Tax Forms, click Add Tax Info.
  5. Upload the file or files with ABN and GST registration evidence.
  6. Enter your ABN.
  7. Verify that the information you entered is correct and complete, and click Submit.
  8. Click Done.

Edit Australia tax information

After you submit this information, you won’t be able to make any changes in Apple Podcasts Connect. For any corrections or additional tax forms, contact us.

How to download recipient-created tax invoices

Australian-based podcasters who have provided an ABN and are registered in Australia for Australian GST have the option to download recipient-created tax invoices for earnings on Apple Podcasts in Australia. Download of these invoices isn’t required in order to receive payment.

To download your monthly invoices:

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. Click Invoices.
  4. In the Invoices section, locate the invoice you want to download.
  5. On the right-hand side, click Download.



Brazil tax forms

Tax forms required for: Podcasters based in Brazil.

Required tax information

One of the following options is required:

  • A Cadastro Nacional de Pessoas Jurídicas (CNPJ), a 14-digit number issued to companies or organizations.
  • A Cadastro de Pessoas Físicas (CPF), an 11-digit number issued to individuals.

Optional tax information

If you’re based outside of Brazil and your country or region of residence has a tax treaty agreement with Brazil, you may also upload your tax residency certificate. If you don’t provide a certificate, your sales in Brazil may be subject to the applicable withholding tax at the standard rate. If your region is denied under the Brazilian legislation, no reduced rate of withholding is available. Contact your tax authority if you have questions regarding how to obtain a tax residency certificate.

Your withholding tax rate won’t be reduced until your tax residency certificate is received and reviewed for applicable treaty benefits between Brazil and your country or region of residence. You can start selling content in Brazil (assuming you’ve submitted all required banking and tax information), but payments will be subject to the applicable withholding tax at the standard rate until your residency certificate is reviewed and tax rate benefits are confirmed.

Submit Brazil tax information

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. Click the Add button (+) next to Tax Forms.
  4. Select Brazil Tax Forms.
  5. Enter your Brazil Tax ID, Local ID, or upload your Tax Residency Certificate.
  6. Verify that the information you entered is correct and complete, and click Submit.

Edit Brazil tax information

After you submit this information, you won’t be able to make any changes in Apple Podcasts Connect. For any corrections or additional tax forms, contact us.

Download annual withholding tax certificates

If you sell Apple Podcasts Subscriptions in Brazil, an annual withholding tax certificate can be downloaded in Apple Podcasts Connect. If there are multiple vendor numbers associated with your account, you will receive a withholding certificate for each vendor number.

To download your annual Brazil withholding tax certificate:

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. Click the Earnings tab.
  4. In the Tax Statements section, next to your desired document, click the download button.

Download monthly withholding tax information

To download your monthly withholding tax information:

  1. In Apple Podcasts Connect, click Payments.
  2. On the top right, click Create Reports.
  3. Select Tax Statements from the menu.
  4. Select the fiscal month for the report you want to download.
  5. Select Brazil from the list of countries or regions.
  6. Select the checkbox next to the reports you want to download.
  7. Click Create Reports. A status bar shows progress as the reports are created.
  8. When the reports are ready, a download link appears. Click Download Reports.
  9. Unzip the compressed GZIP (.gz) file by opening it or using a utility.



Canada tax forms

Tax forms required for: Podcasters based in Canada. 

Required tax information

If you’re based in Canada, you’re required to submit your Canadian Goods and Services tax (GST)/Harmonized Sales Tax (HST) number (and Québec Sales Tax (QST) number if based in Quebec). 

In accordance with Canadian law, your remittances for sales on Apple Podcasts in Canada will be reduced by the applicable Canadian GST/HST and QST/PST on Apple’s commission. This reduction for GST/HST & QST/PST results in a tax paid by you and a tax credit for GST/HST and/or QST may be available as allowed under Canadian Tax Regulations. Apple will issue you a tax on commission invoice on a monthly basis, available in Apple Podcasts Connect.

Submit or edit Canada tax information

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. Click the Add button (+) next to Tax Forms.
  4. Select Canada Tax Forms. If you’ve previously submitted tax information to Apple, click Update Information.
  5. Complete the appropriate information based on your region.
  6. Verify that the information you entered is correct and complete, then click Submit.

Your certification will populate Part 4 of the Quebec Form FP-2506-V, or part D of GST/HST Form 506. Apple will complete Part 5 or Part E respectively, and make the form available for you to download for your records.

Download tax on commission invoices

To download your monthly tax on commission invoice for Canada:

  1. In Apple Podcasts Connect, click Payments.
  2. On the top right, click Create Reports.
  3. Select Tax Statements from the menu.
  4. Select the fiscal month for the reports you want to download.
  5. Select the locations to include in your report. By default, this is set to All Countries or Regions.
  6. Select the checkbox next to the reports you would like to download.
  7. Click Create Reports. A status bar shows progress as the reports are created.
  8. When the reports are ready, a download link appears. Click Download Reports.
  9. Unzip the compressed GZIP (.gz) file by opening it or using a utility.



Ireland tax documents

Apple Distribution International Limited has exporter status under Irish VAT law and is entitled to purchase from entities based in Ireland with no charge of Irish VAT. The current Apple Distribution International Limited authorization from the Revenue Commissioners is available to you:



Mexico tax forms

Tax forms required for: Podcasters based in Mexico or registered for tax in Mexico.

All sales on Apple Podcasts in Mexico are subject to a Value-Added Tax (VAT).

Apple will collect and remit the VAT directly to the tax authority in Mexico for:

  • Non-tax registered individuals based in Mexico or outside of Mexico
  • Non-tax registered companies based outside of Mexico

Apple will collect and remit the VAT to you if you are:

  • Tax-registered individuals based in Mexico or outside of Mexico
  • Tax-registered companies based outside of Mexico
  • All companies based in Mexico

You’ll then need to remit the VAT in the appropriate manner to the tax authority in Mexico and submit tax information to Apple.

Required tax information

If you’re based in Mexico, a withholding income tax and VAT on Apple’s commission may also apply, as described below. Where applicable, a VAT invoice on Apple’s commission and withholding income tax statement will be issued on a monthly basis.

Companies

  • Clave en el RFC
  • Cédula de Identificación Fiscal

Your earnings will be reduced based on the VAT on Apple’s commission, for which you may be able to receive an input tax credit.

Tax-registered individuals

  • Clave en el RFC
  • Clave Única de Registro de Población
  • Cédula de Identificación Fiscal. 

Your earnings will be reduced by the VAT on Apple’s commission, for which you may be able to receive an input tax credit, and withholding income tax on your total monthly worldwide sales before VAT.

Non-tax-registered individuals 

Your earnings will be reduced by the VAT on Apple’s commission, for which you may be able to receive an input tax credit, and withholding income tax on your total monthly worldwide sales before VAT.

Submit Mexico tax information

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. Click the Add button (+) next to Tax Forms.
  4. Select Mexico Tax Forms.
  5. Complete the tax registration form.
  6. Click Submit.

Edit Mexico tax information

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. In the Tax Forms section, click Mexico Tax Forms.
  4. Review or edit your information.
  5. Click Submit.

You can update your Mexico tax information at any time in Apple Podcasts Connect. Your changes will be reflected in the same month’s earnings if the update is made before the end of the fiscal month, otherwise your status will be updated for the following month’s earnings.

How to download monthly Mexico tax reports

Monthly tax certificates and invoices for your sales on Apple Podcasts in Mexico, including Mexico VAT on Commission Invoice and Mexico Withholding IT (Income Tax) Certificate, are available for download in Payments and Financial Reports.

  1. In Apple Podcasts Connect, click Payments.
  2. On the top right, click Create Reports.
  3. Select Tax Statements from the menu.
  4. Select the fiscal month for the reports you want to download.
  5. Select the locations you want to include in your reports. By default, this is set to All Countries or Regions.
  6. Select the checkbox next to the reports you want to download.
  7. Click Create Reports. A status bar shows progress as the reports are created.
  8. When the reports are ready, a download link appears. Click Download Reports.
  9. Unzip the compressed GZIP (.gz) file by opening it or using a utility.



Singapore tax forms

Tax forms required for: Podcasters based in Singapore.

Required information

Singapore Goods and Services Tax (GST) Registration number, or indicate a non-registered status for Singapore GST is required.

Singapore GST Registration Number, a 10-digit alphanumeric value issued by the IRAS is also required. Consult with your tax advisor for information on the registration status appropriate for your business or organization. 

If you are a Singapore GST-registered partner, Apple’s commission earned in Korea (region code: KR) and South Asia and Pacific (region code: AP) in relation to your sales on Apple Podcasts will be considered taxable.

If you do not provide a Singapore GST Registration Number or indicate non-registered status, Apple’s worldwide commissions earned in relation to your sales on Apple Podcasts will be considered taxable under the Singapore GST Act. 

Submit your Singapore registration number

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. Click the Add button (+) next to Tax Forms.
  4. Select Singapore Tax Forms.
  5. In the pop-up window, indicate whether you have a Singapore GST registration number. If you select “Yes” you will be prompted to enter your number.
  6. Click Submit.

Update your Singapore tax registration status

You can update your Singapore tax registration status at any time in Apple Podcasts Connect. Your status will be reflected in the same month’s earnings if the update is made before the end of the fiscal month, otherwise your status will be updated for the following month’s earnings.

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. In the Tax Forms section, click Singapore Tax Forms.
  4. Update your Singapore GST Registration status.
  5. Click Submit.

Timely completing and updating of Singapore tax forms in Apple Podcasts Connect are required to ensure your proceeds are calculated correctly. Please note tax on Apple’s commission earned from scenarios mentioned above will not be adjusted retrospectively.

GST on commission

Apple Podcasts Connect shows the value of GST adjustments applied to your account, along with any other adjustments that apply in the countries or regions where you sell Apple Podcasts Subscriptions. The adjustment will be displayed in the respective currency.

  1. In Apple Podcasts Connect, click Payments.
  2. In the top right corner, click Create Reports.
  3. From the date picker, choose a month.
  4. From the menu, select Singapore GST on Commission.
  5. Click Create Reports.
  6. When the reports are ready, click Download Reports.

South Korea tax forms

Tax forms required for: All partners based in the South Korea.

Required tax information

  • A valid Korean Business Registration Number (BRN, 사업자등록번호) and
  • Certificate of Business Registration (BRC, 영문 사업자등록증명) issued within the past 90 days with an English translation,

or

  • A valid Registration Number with the Korean National NTS (국세청 고유번호) and
  • Certificate of Registration with the NTS (고유번호증) issued within the past 90 days with an English translation.  

A standard BRN is generally used for organizations in South Korea, and a Registration Number with NTS may be used for nonprofit organizations. Consult with your tax advisor for information on the registration type appropriate for your business or organization.

Failure to provide up-to-date tax information may result in a delay of payment on your earnings and not receiving e-Tax invoices. In this scenario, cash receipts will be issued in lieu of e-Tax invoices.

Submit South Korea tax information

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. Click Add button (+) next to Tax Forms.
  4. Select Republic of Korea Tax Forms.
  5. Enter your Korean tax information.
  6. Click Submit.

Edit South Korea tax information

If your tax information expires or changes, you can edit it at any time in Apple Podcasts Connect.

  1. From Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. In the Tax Forms section, click Republic of Korea Tax Forms.
  4. Review or edit your information.
  5. Click Submit.

You can update your South Korea tax information at any time in Apple Podcasts Connect.

If you submit an updated BRN (사업자등록번호), an updated copy of the BRC (영문 사업자등록증명) issued within the past 90 days with an English translation will be required.

If you submit an updated Registration with the NTS (국세청 고유번호), an updated copy of the Certificate of Registration with the NTS (고유번호증) issued within the past 90 days with an English translation will be required.

Tax information pending validation results cannot be edited.   

Additionally, a banner will appear on the Agreements page if there is any missing tax information that is required. If you have any questions or concerns related to our verification results, please contact us.

e-Tax invoice for South Korean podcasters

Podcasters who hold a valid business registration number (BRN) according to the relevant supporting documents submitted by you and as validated against NTS records will receive a Korea e-Tax invoice (전자세금계산서) for commissions deducted by Apple for sales on the South Korea storefront each Apple fiscal month. The e-Tax invoices may be used to claim input tax credit on VAT returns. 

Cash receipts (현금영수증) will be issued in lieu of e-Tax invoices with NTS designated numbers (010-000-1234) until our records show that the BRN is validated and provided with sufficient supporting documentation. You can locate the cash receipt documents under Payments and Financial Reports and link them to your tax account at the NTS HomeTax web portal. 

The Trading name and Trade Representative name presented on your South Korea Tax Form will be used in your e-Tax invoice for commissions. 

Please contact us if you wish to update the following: 

  • Trading name, or organization name
  • Trade Representative name, or Account Holder name

Alternatively, you can transfer your plan. Learn how to transfer your plan

If you have any other e-Tax Invoice inquiries, please contact us.



Taiwan tax forms

Tax forms required for: Podcasters based in Taiwan or podcasters that have a Taiwan Tax Identification Number (TIN).

If you don’t file taxes in Taiwan, Taiwanese tax forms aren’t required. Apple collects and remits taxes to the appropriate tax authorities in Taiwan, consistent with Schedule 2 of the Podcasters agreement. 

Required tax information

A Taiwan Tax Identification Number (TIN) is required.

The amount of tax collected will differ depending on whether you have provided a TIN in Apple Podcasts Connect. Your TIN is necessary to ensure that we’re calculating your proceeds correctly.

How to submit Taiwan tax information

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. Click the Add button (+) next to Tax Forms.
  4. Select Taiwan Tax Forms. Under Taiwan Tax ID Type, choose either Company ID or Citizen ID, depending on whether you file taxes as an individual or an organization.
  5. Enter the required information and click Save.

After you submit this page, you won’t be able to make any changes in Apple Podcasts Connect. The Tax tab shows your active tax forms. If you ever need to change your tax information, contact us.


Thailand tax forms

Tax forms required for: Podcasters based in Thailand.

Required tax information

A Thailand VAT Registration Number is required or you must indicate non-registered status.

If you do not provide a Thailand VAT Registration Number or indicate non-registered status, Apple’s commissions earned in relation to your sales on Apple Podcasts in Thailand will be considered taxable under the Thailand tax regulations. Completing Thailand tax forms in Apple Podcasts Connect are required to ensure your proceeds are calculated correctly.

How to submit Thailand tax information

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. Click Add button (+) next to Tax Forms.
  4. Select Thailand Tax Forms.
  5. You’ll be asked if you have a Thailand VAT registration number. Select Yes or No.
    • If you select No, you’ll be returned to the Business page, and your Thailand tax form will be considered complete. It can be edited in the future to add a VAT registration number.
    • If you select Yes, enter your VAT registration number.
  6. Click Submit.

How to edit Thailand tax information

  1. In Apple Podcasts Connect, click Business.
  2. Select your legal entity.
  3. In the Tax Forms section, click Thailand Tax Forms.
  4. Enter a new VAT registration number.
  5. Click Submit.

How to download tax on commission invoices

To download your monthly tax on commission invoice for Thailand:

  1. In Apple Podcasts Connect, click Payments.
  2. Select the fiscal month for the reports you want to download.
  3. Select Thailand VAT on Commission from the menu.
  4. Click Create Reports. A status bar shows progress as the reports are created.
  5. When the reports are ready, a download link appears. Click Download Reports.
  6. Unzip the compressed GZIP (.gz) file by opening it or using a utility.

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