Provide tax information

Provide Singapore tax information

Developers based in Singapore are required to either provide a Singapore GST Registration number in App Store Connect, or indicate a non-registered status for Singapore GST.

If you do not provide a Singapore GST Registration Number or indicate non-registered status, Apple’s commissions earned in relation to your sales on apps and in-app purchases on the App Store in Singapore will be considered taxable under the Singapore GST Act. Completing Singapore tax forms in App Store Connect are required to ensure your proceeds are calculated correctly.

Note: Singapore GST registration number is different from a Singapore Tax ID. For more information about Singapore GST registration, consult your tax advisor or visit the IRAS website.

Required role: Account Holder, Admin, or Finance. View role permissions.

Enter your Singapore registration number

  1. From the home page, click Business.

  2. On the Agreements tab, find the Tax Forms section, then click Add Tax Info.

  3. In the dialog that appears, indicate whether you have a Singapore GST Registration Number. If you select Yes, you’ll be prompted to enter your number.

  4. Click Submit.

Update your Singapore tax registration status

You can update your Singapore tax registration status at any time in App Store 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.

Note: Apple’s fiscal month may not align exactly with the calendar month.

  1. From the home page, click Business.

  2. On the Agreements tab, find the Tax Forms section, then click on the Singapore tax form.

  3. Update your Singapore GST Registration status.

  4. Click Submit.

View GST adjustments on your account

App Store 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 your app. The adjustment will be displayed in the country’s or region’s currency. This report is available beginning with your February 2020 earnings.

  1. From the home page, click Payments and Financial Reports.

  2. Select the fiscal month for the reports you want to download.

  3. In the top-right corner, click Create Reports.

  4. Select “Singapore GST on Commission,” from the menu.

  5. Click Create Reports. A status bar shows progress as the reports are created.

  6. When the reports are ready, a download link appears. Click Download Reports.