What is the net method?
You book as revenue the amount Apple or Google pays out to you, that is, after the commission. The commission is not a separate supply and is not booked as a purchase with reverse charge. AppKonto uses this method by default, with the automatic accounts 8336 (SKR03) and 4336 (SKR04). A gross presentation is an option for the firm.
Why do I have to write Apple an invoice?
Your service to Apple Distribution International in Ireland is a service to a business in the EU. German VAT law requires an invoice for it, as a rule by the 15th of the following month. Apple pays even without that invoice. It carries no VAT but refers to the reverse charge.
What applies to sales through my own website?
There you are the seller. AppKonto determines the tax case for every Stripe sale: domestic, EU consumer, OSS, reverse charge, third country, Managed Payments or small business. The threshold for EU sales to consumers is €10,000 per year. AppKonto tracks it and switches to the OSS scheme from then on.
Does AppKonto work for small businesses (Kleinunternehmer)?
Yes. The net method also suits small businesses, and Stripe sales get the small-business tax case. Whether § 19 UStG applies to you is for you and your tax advisor to decide and enter in the company profile.
Which reports do I need?
For the App Store the monthly Financial Report (ZZ or Z1) and the Payments CSV, for Google Play the monthly earnings report, for Stripe a key with read access. Apple and Google can be connected by API or uploaded as files.
Can my tax advisor work in it directly?
Yes. You invite your firm to the company as an advisor. It reviews, approves and exports the DATEV files without needing a new portal. Firms can also maintain booking rules.
How is data archived?
Original reports are stored byte-identical with SHA-256. Approved documents and exports are immutable, corrections go through reversal, and an audit log records every change. AppKonto is designed around GoBD; there is no certificate for it.
Where is my data?
The application runs in an EU region. This website itself sets no tracking cookies and loads no analytics.