It seems like Brazil is not listed as one of the countries where Apple handles Tax for non Brazilian developers:
But this news link from the developer site seems contradictory, it says: "Apple now withholds taxes for all App Store sales in Brazil."
https://developer.apple.com/news/?id=9eq8c3h2
It seems I am misunderstanding something. Does apple handle the VAT/GST/Sales tax for Brazil?
Apple handles all VAT and similar. As a developer you never need to be concerned with VAT or sales tax.
(There may be exceptions in the case of your own country. Are you brazilian?)
Thanks, (Im not in Brazil). The confusing part is that Brazil is not listed in the Exhibit B section:
Isn't the point of the Exhibit B section to make clear which countries Apple does handle tax for. Why would Apple not list Brazil in the Exhibit B if it truly does handle all the tax for Brazil?
The important part is Exhibit C 2 A 2.3 :
… which I was going to copy and paste, but I seem unable to copy from the PDF. Its says that Apple will pay the Brazilian tax authorities for you.
It's interesting to me how two people can read the same thing and come to different conclusions. Im probably wrong but:
2.1 seems to me to suggest that the developer has "sole responsibility" for GST/VAT, under the assumption that "indirect taxes" refers to the taxes meant to be paid by a consumer when "consuming" the product so to speak.
"You acknowledge and agree that You have the sole responsibility for: (i) any indirect taxes liability (including, but not limited to, goods and services taxes), with respect to delivery on Your behalf of Your Licensed and Custom Applications to End Users and Custom App Distribution Customers by Apple;"
2.3 seems to refer to the tax on "income" forwarded to the developer after the product is sold, under the assumption that "withholding taxes" refers to payment of "income" forwarded to developers from time to time.
"To the extent withholding taxes are applicable on remittances out of Brazil of the prices payable by End Users or Custom App Distribution Customers for the Licensed or Custom Applications, the Collecting Entity will deduct the full amount of such withholding tax from the ***** amount owed to You by Apple and will pay the amount withheld to the competent Brazilian tax authorities in Your name. "
But what does "responsibility" mean? My guess is that in some sense in Brazilian law we developers are "responsible", so if Apple messes up and doesn't pay the right money, if we go on holiday to Brazil then we might get arrested. Because we're "responsible", not Apple.
All of that document is legal verbage written to comply with each country's specific requirements, by expensive tax lawyers. You can essentially ignore it. The reality is that Apple collects all applicable taxes in all countries. It would be totally impractical for individual developers to try to interact with the tax authorities in every country where their apps are sold, and the tax authorities know that; they therefore require Apple to collect taxes, which they do.