Does the price of an app include sales tax, VAT ?
I'm wondering if I need to pay VAT returns on my iTunes revenue.
My understanding is that if an Irish person (or anyone in the EU) buys a product from an Irish company, VAT must be included. Which the company must then pay the Revenue. However users are buying the app from Apple, not directly from me. So it would appear Apple is my customer, not the end user.
I get my payments from two or more different legal entities. There's Apple Inc USA, and Apple S.A.R.L for Europe payments. If I selll 1000 euro worth of apps to Apple USA, this isn't liable for VAT, as I am selling outside the EU. However if I sell 1000 euro worth of apps to Apple S.A.R.L (a European company) then I'm thinking those sales are liable for VAT at 21.5 %
Does anyone have a clear understanding of this?
Is anyone paying VAT on their iTunes Revenue already?