- App Store
Book App Store revenue for DATEV
AppKonto is software that turns Apple Financial Reports into DATEV booking proposals, the invoice to Apple Distribution International and the figures for the German VAT return and EC Sales List.
Apple, October 2026 · Beispiel GmbH
Sample data · As of October 2026
| Entity | Amount | Document | Kz | EC list |
|---|---|---|---|---|
| Apple Distribution InternationalIreland, IE9700053D | €6,953.41 | Invoice | Kz 21 | Yes |
| Apple Inc.USA | €892.15 | Self-billing | Kz 45 | No |
| Apple Canada Inc.Canada | €464.25 | Self-billing | Kz 45 | No |
| Payout | €8,309.81 | Net method | ||
| Bank payment | €8,309.81 | Difference €0.00 |
EntityAmount
- €6,953.41
Invoice Kz 21 EC list Yes
- €892.15
Self-billing Kz 45 EC list No
- €464.25
Self-billing Kz 45 EC list No
- €8,309.81
Net method
- €8,309.81Difference €0.00
VAT
VAT return
- Kz 21
- €6,953.41
- Kz 45
- €1,356.40
EC Sales List
- EC list
- €6,953.41
- Apple Distribution International: invoice without VAT that refers to the reverse charge, Kz 21 and EC Sales List.
- Entities outside the EU: self-billing document, not taxable in Germany, Kz 45.
- The lines add up to the payout. It is reconciled with the bank payment.
Why App Store accounting is more than an export
Apple pays once per fiscal month, in euro or a foreign currency, after commission and remitted taxes. The reports list countries, currencies and Apple entities but no booking entries. Anyone booking them by hand has to decide per entity which VAT return field applies, whether a line belongs in the EC Sales List and which exchange rate to use.
AppKonto reads the reports, assigns every line to the responsible Apple entity and creates bookings, documents and return figures from them. The reconciliation with the bank payment shows whether the difference is €0.00 or what it consists of.
Which Apple entity is your contract partner
AppKonto keeps a versioned list of which entity is responsible for which country, based on Apple's contract schedule. The treatment follows from it.
| Entity | Document | VAT return | EC Sales List |
|---|---|---|---|
| Apple Distribution International Ltd (Ireland, VAT ID IE9700053D) | Invoice with reverse charge | Kz 21 | Yes |
| Apple Inc. (USA), Apple Canada, Apple Pty (Australia, New Zealand), iTunes KK (Japan), Apple Services LATAM, Apple Services Pte (Singapore) | Self-billing document, not taxable domestically | Kz 45 | No |
Whether revenue from storefronts outside the EU via Apple Distribution International belongs in the EC Sales List is a profile option. The default follows the view that the recipient is Apple Distribution International. Agree this with your tax advisor.
From Financial Report to DATEV batch
Fetch the report
With an App Store Connect API key with the Finance role, or by uploading the Financial Reports (ZZ, Z1) and the Payments CSV.
Assign the lines
Every line gets a country, Apple entity, currency and tax case. Apple's fiscal calendar and several payout currencies are taken into account.
Convert and book
Conversion to euro uses the BMF monthly rate or Apple's payment rate, depending on a profile option. Bookings follow the net method on 8336 (SKR03) or 4336 (SKR04), for non-EU entities on 8338 or 4338.
Document and export
AppKonto creates the invoice to Apple Distribution International or the self-billing document, you approve, the firm imports the booking batch.
Apple does not need your invoice to pay, the tax office does
Apple pays even without an invoice from you. That does not change your duty to issue Apple Distribution International an invoice for your service and to keep it. It carries no VAT but both VAT IDs and the reverse-charge notice. As a rule the deadline is the 15th of the following month.
You can send the finished invoice by email yourself or upload it in App Store Connect. In either case AppKonto archives it unchanged together with the source report.
App Store questions
Which Apple reports does AppKonto support?
The monthly Financial Report as a single ZZ file, as files per region and as the detailed Z1 report, plus the manually downloaded Payments CSV. With an API key with the Finance role, AppKonto fetches the reports automatically.
Which accounts does AppKonto use for Apple revenue?
By default the automatic accounts 8336 (SKR03) and 4336 (SKR04) for services to Apple Distribution International, and 8338 (SKR03) and 4338 (SKR04) for non-taxable services to entities outside the EU. On automatic accounts AppKonto sets no tax key.
Do I have to send Apple an invoice?
You must issue and keep the invoice. Apple pays even without it and does not need it for the payment. Whether you send it or upload it in App Store Connect is your choice.
What happens with refunds and fee changes?
Refunds appear as negative lines in the report and are offset in the same period. Approved periods do not change. Corrections go through reversal documents and new bookings.
Start with your next Apple report
Import a Financial Report and see entities, return fields and a booking preview before a month is approved.