Apple Advertising Services
Tax Obligations and Requirements

Your use of the Apple Advertising Services is subject to the following Tax Obligations and Requirements.  Capitalized terms that are used but not defined have the meanings assigned to them in the Apple Advertising Services Terms of Services (the “Terms of Service”).

Australia

If You are a resident of or located in Australia, it is a condition of the Terms of Service 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.

Colombia

If You are a resident of or located in Colombia, it is a condition of the Terms of Service and You represent that You are a business customer registered for VAT (Impuesto Sobre Las Ventas (IVA)) in Colombia and have a valid NIT (i.e., Número De Identificación Tributaria). Upon request by Apple, You will promptly provide Apple with satisfactory evidence of NIT. You represent and warrant that You will immediately notify Apple if You cease to hold a valid NIT or cease to be registered for Colombian VAT. You shall be fully responsible for submitting any applicable Colombian VAT and other related VAT formal duties.

Hungary

If You are a resident of or located in Hungary, ADI hereby declares 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.

India

If You are a resident of or located in India, it is a condition of the Terms of Service and You represent that You are registered for GST in India and the Services being procured are directly relating 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 warrant that You will notify Apple immediately if You cease to hold a valid GST registration in India. Any withholding taxes or other taxes (including, but not limited to, equalization levy) shall be on Your account, and shall not reduce the amount payable to Apple under the Terms of Service.

Japan

If You have Your principal or headquarters office located in Japan, You agree to reverse charge any Japanese consumption tax that is payable on the Services under the Terms of Service, except where the Services are provided to You by iTunes K.K. For avoidance of doubt, where the Services are provided to You by iTunes K.K., iTunes K.K. shall invoice You any applicable Japanese consumption tax on the Services and You agree to pay such Japanese consumption tax.

New Zealand

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

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 timely provide Apple with Your Korean Tax ID 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.

Taiwan

If You are a resident of or located in Taiwan, it is a condition of the Terms of Service 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.”

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 advertising services per Presidential Decree numbered 476) shall be on Your Account, and shall not reduce the amount payable to Apple under the Terms of Service. 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.