Решил по поводу комиссионера написать в саппорт гугла - ответ довольно неожиданный оказался:
Hello
In my apps users can pay to remove ads. I am guided by these two treaties:
https://play.google.com/intl/ALL_en/about/developer-distribution-agreement.html and https://payments.google.com/payments/apis-secure/u/0/get_legal_do ... ldo=0&ldt= sellertos
For our legislation, I need to know (to pay VAT and other possible taxes) - which organization receives 30% of sales. Google Payments or Google LLC + Google Commerce Limited + Google Asia Pacific - could you tell me please? If not Google Payments - then how to count to whom what percentage - according to the number of purchases, should it be considered yourself or is it somewhere in the admin panel?
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Hi ___,
Thank you for getting back to us. I took over since my colleague who assisted you is currently out of the office. I'll be glad to provide you more information.
For apps and in-app products offered through Google Play, the transaction fee is equivalent to 30% of the price. You receive 70% of the payment. The remaining 30% goes to the distribution partner and operating fees. Transaction fees are charged for every transaction or purchases from your apps.
Google Commerce Limited is the entity that acted as your agent for the marketing of your products to users in your country (Belarus).
Additionally, any merchant worldwide that sells their application to customers located in EMEA countries is selling into the Google Commerce Limited entity. The regulations of the Google Commerce Limited entity require that an invoice is generated to show any Value-Added Tax applied to the Google fee charged to the developer, for all sales to customers located in EMEA countries. Current law states that the Value-Added Tax is 0%, but it is subject to change.
To be clear, this invoice does not represent the amount that Google is remitting to the EU, as part of the recent EU law changes applied on January 1st. The amount shown does not represent the total sales of your applications from customers in the EU.
Instead, the amount shown on the invoice represents the Google fee from your sales from customers located in EMEA countries.
I understand that you also want to know more about charging sales tax to your app and/or in-app purchases. I’ve provided general information on how charging sales tax/VAT applies to merchants using the Google Payments Merchant Center. Please consult with a qualified tax professional if you need tax advice.
Sales tax/VAT rates are charged depending on the location of your buyer. For more information about tax rates and VAT , please feel free to access this help article.
I hope this has been helpful; however, if you have any additional questions, feel free to reply to this email. I’ll be more than happy to help. Have a nice day!
Thanks!
Jayson
The Google Support Team
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Thanks for reply
Google take 30% from the sale of the application. According to the legislation of Belarus, this contract can be considered a commission agreement. According to our legislation, 30% is considered our payment for the service to Google. According to our legislation, we have to pay VAT and other taxes on this 30% which Google hold. But from the contract - it is unclear to which organization we pay the 30%. This company should be indicated in the tax return, taxes and payment schemes may change.
I didn't mentioned only Google Commerce Limited - I mentioned these 3 compnies who due to agreements are my agents for marketing - Google LLC + Google Commerce Limited + Google Asia Pacific. I sell my apps worldwide. Also it can be Google Payments Corp.
Could you tell me please - on the basis of public offer contracts - which company holds 30%? In other words, who is the commission agent?
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Hi ___,
The organization is Google Commerce Limited. VAT ID IE9825613N.
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Hello
So my commission agent for all in-apps in my apps which I sell worldwide is only Google Commerce Limited. Am I right? it's very important for all developers from Belarus
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Hi ___,
Yes, you cannot have multiple Google entity. Again, for developers located in Belarus it is Google Commerce Limited. VAT ID IE9825613N.
