Does Apple really collect any tax?

[AstroAl]

I found that Apple is supposed to collect taxes from developers' revenue in some countries. It is described in iOS_Schedule.pdf that you can download from your itunesconnect -> Contract, Tax, Banking

Does anybody know what it actually mean? If I, as a developer, is from Australia, then Apple not only takes their 30% cut, but also takes some more money as a tax?
This simply is not happening for me for some reason.

Anyone can confirm\explain this?


Here is what Apple contract (iOS_Schedule.pdf) says:


EXHIBIT B

1. Apple shall collect and remit to the competent tax authorities the taxes described in Section 3.2 of this
Schedule 2 for sales of the Licensed Applications to end-users located in the following countries:

Australia Finland Lithuania Slovenia
Austria France Luxembourg Spain
Belgium Germany Malta, Republic of Sweden
Bulgaria Greece Netherlands Switzerland
Canada Hungary Poland United Kingdom
Czech Republic Ireland Portugal United States
Denmark Italy Romania
Estonia Latvia Slovakia

2. Apple shall not collect and remit the taxes described in Section 3.2 of this Schedule 2 for sales of the
Licensed Applications to end-users located in the countries listed below. You shall be solely responsible for the
collection and remittance of such taxes as may be required by local law.

Argentina Hong Kong Malaysia Russia
Armenia India Mali Saudi Arabia
Botswana Indonesia Mauritius Senegal
Brazil Israel Mexico Singapore
Chile Jamaica Moldova South Africa
China Japan New Zealand Sri Lanka
Colombia Jordan Nicaragua Taiwan
Costa Rica Kazakhstan Niger Thailand
Croatia Kenya Norway Tunisia
Dominican Republic Korea Pakistan Turkey
Ecuador Kuwait Panama UAE
El Salvador Lebanon Paraguay Uganda
Egypt Macau Peru Uruguay
Guatemala Macedonia Philippines Venezuela
Honduras Madagascar Qatar Vietnam

[Tambourin]

they take VAT tax in these countries

[SmOg]

So in the end of the year i dont have to pay any extra tax to the local tax authorities? Apple will handle it?

[AstroAl]

Originally Posted by Tambourin

they take VAT tax in these countries

Yes, this is what the contract says. Do you know this actually happens?

Example: I am a developer from France, made $100 from apps. Apple takes its 30%, and takes VAT as well. And pays only 100 - 30 - VAT to a french developer. Can you confirm this?

[Tambourin]

Check what your app costs in the french app store and what you get from a sale in France.
You'll see that the difference is more than 30%.
That's the VAT tax.

[SmOg]

Originally Posted by Tambourin

Check what your app costs in the french app store and what you get from a sale in France.
You'll see that the difference is more than 30%.
That's the VAT tax.

So if i dont sell any app in my country i dont pay any tax after sales? (Hungary)
I sell many in the US but still i get 0.7 after a 0.99 app. Or i will see the actual income after the monthly report? (added the -taxes)

EDIT: Checked may report.

Tax will be applied after payment: (Amount shown does not include any applicable withholding tax, which will be applied when the payment is made.)