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Hi I am about to submit my first paid app for apple's app store and soon wp7 marketplace. The paperwork required to avoid 30% taxation is pretty confusing for me. I am living in the EU.

1) I haven't seen W-8BEN form at itunes connect - do I need to fill it in to avoid 30% tax? - How do I do that?

2) Is ITIN required when submitting W-8BEN to avoi 30% tax if my country has double taxation avoidance treaty signed with the US? I've stumbled upon contradictory statements here... anyone could confirm/deny?

adrin
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1 Answers1

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I had to complete a W8-BEN for Microsoft Xbox games, however I couldn't find anything similar in iTunes Connect, so I emailed Apple, and got the following reply:

Since the App Store contracts are characterized as a "sales/commission" agreement, as opposed to a "royalty" agreement, there is no tax withholding for sales in the USA App Store. In addition, payments from the USA App Store will not be reported to the IRS on form 1042 at year end.

As for the second question, I can't say for sure. I'm in the UK and I did obtain an ITIN before completing my W8-BEN.

Danny Tuppeny
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