iOS - Platform Verification and Agreements
Once you've cleared enrollment, you go into the Business area of App Store Connect and complete the agreements, bank details, tax forms and compliance. This is essentially what decides whether you can receive money from the App Store.
Everything below is done after enrollment, from appstoreconnect.apple.com/business, by filling in text fields (these aren't technical/code steps). The agreements and forms are completed once and stay Active.
This page reflects the situation to the best of my current knowledge, on the example of a Romanian company (SRL). The tax part is sensitive, confirm with your accountant before submitting the forms.
Agreements
In the Agreements section you accept the contracts that let you distribute apps:
- Paid Apps Agreement, required if you sell apps or have in-app purchases/subscriptions.
- Free Apps Agreement, for free apps.
Each has a validity period (Effective Date) and a status. After acceptance, the status becomes Active.
Bank Accounts
You add the account where you receive the money. On the example of a Romanian company:
| Field | Example value |
|---|---|
| Bank | ING Bank (Romania) |
| Country or Region | Romania |
| Bank currency | EUR |
| Royalty currencies | USD |
The account added is in EUR. Apple reports your sales in several currencies (royalty currencies, e.g. USD), but the payout reaches your account in EUR. Use a company IBAN, not a personal one.
Tax Forms
For a Romanian company you fill in two US forms:
- U.S. Certificate of Foreign Status of Beneficial Owner, you confirm you're a non-US entity. You fill in: company name (Individual or Organization Name), Country of Incorporation: Romania, Type of Beneficial Owner: Corporation.
- U.S. Substitute Form W-8BEN-E, in Part III: Claim of Tax Treaty Benefits you declare the company is a resident of Romania within the meaning of the Romania–US tax treaty, with the income type being "Income from the sale of applications", treated as business profits under Article 7 (the company is resident in Romania and has no permanent establishment in the US).
Filling in the W-8BEN-E correctly affects how much is withheld in the US from your income. This is exactly where it pays to get help from an accountant / tax advisor, don't fill it in by guessing.
Compliance (EU)
For distribution in the European Union, Apple also asks for two compliance sections:
- Digital Services Act (DSA), you declare whether you're a trader. If you publish as a company, you usually choose "I'm a trader under the DSA" and provide an address, phone and email that will be displayed on your App Store product page (in the EU).
- Directive on Administrative Cooperation – 7th Amendment (DAC7), you answer whether your apps provide personal services in any country/region (usually No for a game).
Both show as Active after completion, for the 27 EU countries.
The enrollment steps (before these agreements) are in iOS - Opening Account. For general context and commissions, see Apple App Store.