App Store Payments Importer for Billy

A Billy plugin that turns Apple’s monthly Payments and Financial Report (CSV) into invoices addressed to Apple—one invoice per legally accountable Apple subsidiary. A payout arrives as a single bank transfer, but its storefronts are billed by different Apple entities; the plugin splits the report by region and invoices each entity separately, as reverse-charge accounting requires.

What it Does

• One invoice per Apple subsidiary. Regions are grouped by the entity that billed them, so a payout spanning several storefronts produces a separate invoice for each Apple company.
• One line item per region. Each region becomes a Lump Sum line at its Proceeds amount (VAT 0 %)—already converted to your bank account currency, so the lines sum to what was paid out.
• Reverse-charge note where it applies. The Ireland invoice gets an automatic reverse-charge marginal note when your tax residency is an EU state other than Ireland (see below).
• Service period. Each invoice’s service dates span the reporting month.
• Invoice date. The first day of the month after the reporting period (a June 2026 report → 1 July 2026).
• Localized reports. The split and the amounts are language-independent (columns by position, regions by currency code); the reporting-month date is read for English, German, French, Spanish, Italian, Dutch and Portuguese, and a report in any other language still imports—just without the service period and invoice date.

Invoice number, sender details, and payment terms come from your active Billy profile—exactly as if you’d hit New Invoice. The currency comes from the report’s payout currency.

Apple Subsidiaries

Attribution follows Schedule 2, Exhibit A of Apple’s Paid Applications Agreement, ported from fedoco/apple-slicer.

Region (examples)	Invoiced entity
Euro-Zone, United Kingdom, Switzerland, China, India, Indonesia, Malaysia, Singapore, Nigeria—and most of Europe, Africa, the Middle East and Asia	Apple Distribution International Limited, Cork, Ireland (VAT IE9700053D)
Americas / United States	Apple Inc., Cupertino, USA
Canada	Apple Canada Inc., Toronto
Brazil, Mexico, Chile, Colombia, Peru—and the rest of Latin America and the Caribbean	Apple Services LATAM LLC, Coral Gables, USA
Australia, New Zealand	Apple Pty Limited, Sydney
Japan	iTunes K.K., Tokyo
South Korea (and Apple’s other Asia-Pacific storefronts)	Apple Services Pte. Ltd., Singapore

Attribution keys off the ISO currency code in each region label—e.g. (AUD), (BRL)—which is the same in every report language. Apple Distribution International (Ireland) covers the large majority of territories, so it is also the default for any currency the plugin doesn’t recognise; a mixed catch-all like Rest of World lands there as a labelled line item you can reassign.

VAT / Reverse Charge

All line items are VAT 0 %.

For the Apple Distribution International (Ireland) invoice the plugin fills the marginal note with a reverse-charge notice automatically—but only when your profile’s tax residency is an EU member state other than Ireland. It uses jurisdiction-neutral EU-Directive wording (Art. 196), in your invoice language, and includes Apple’s VAT ID IE9700053D. Set your own VAT ID in the profile so both IDs appear.

The notice is skipped when:

• your tax residency is Ireland—the supply is domestic, so charge Irish VAT, not reverse charge (the plugin’s 0 % is then wrong for this invoice); or
• your tax residency is outside the EU—the EU reverse-charge mechanism doesn’t apply; your own country’s export rules do.

The non-EU entity invoices (Apple Inc., Apple Canada, Apple Pty, iTunes K.K., Apple Services LATAM, Apple Services Pte.) are supplies to customers outside the EU, generally outside the scope of EU VAT. The plugin adds no note to these—add one yourself if your bookkeeping needs it.

Two things to know: the reverse-charge decision is only as good as the tax residency set in your profile, and the automatic note needs a Billy build whose plugin import supports the marginal note (older builds simply ignore it). When in doubt, confirm the treatment with your accountant—see also the Disclaimer.

Install

1. In Billy, open Settings → Plugins.
2. Click Add Plugin… and select the App Store.billyplugin folder—or just drag it onto the list.

Use

1. In App Store Connect, open Payments and Financial Reports and download the monthly report as CSV.
2. In Billy, choose Profile → Import Invoices… → App Store.
3. Pick the downloaded CSV file. Billy creates the invoices as drafts for you to review.

Report Format

The plugin reads Apple’s standard Payments and Financial Report—the regional summary, not the detailed per-country report. It uses these columns:

Column	Used for
Country or Region (Currency)	Region → Apple subsidiary, and the line-item description
Proceeds	Line-item amount (already in your bank account currency)
Bank Account Currency	Invoice currency

Works with reports in any App Store Connect language—only the invoice dates need a month name it knows (English, German, French, Spanish, Italian, Dutch, Portuguese); other languages import without them. Only the settled payout is imported—summary and “Estimated Proceeds” rows are skipped.

Building / Contributing

This folder is a worked example of the Billy plugin specification. See main.js (parsing + grouping), recipients.js (Apple entities + region mapping), and parsing.js (CSV / number / date helpers).

To ship updates, set url in plugin.json and attach a App Store.billyplugin.zip to a release.

Disclaimer

I am not a tax advisor, and this plugin comes with no warranty. It automates data entry—it does not give tax advice. VAT treatment and reverse charge obligations depend on your country’s legislation and your specific situation. Verify for yourself that the generated invoices and their VAT handling are correct, and check the numbers against your actual payout before relying on them.