An individual trying to get a VAT receipt for an iPhone app got the following response from Apple Customer Care:
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Again the response is the same. Purchases from the iTunes Store are for non commercial purposes only (as referenced in the usage section of the terms of sale). Although I do realize you may be working on projects for Apple, this does not change the fact that the items sold on the iTunes Store can only be used for personal reasons.
I wish that I could help you further here Martin, but keep in mind that Apple does not own the content that we distribute. We are selling on behalf of our content providers, and the specific terms of your agreement with Apple when purchasing from the iTunes Store is that the content may not be used for commercial purposes (even if you are working on projects for us). Thus, any attempts to claim your purchases for tax reasons would be in violation of the terms of sale.
Again Martin, please accept my apologies.
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This means that every business who purchases apps for its employees theoretically is in breech of the terms of contract…which is somewhat idiotic and very bad news for iPhone app developers. Stay tuned – statements from developers are expected within 24h!
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