SQL Server 2008 – Table Valued Parameters

Here is a great article that explains how to use TVP’s via .Net and a stored procedure

Getting Images onto the iPhone Simulator

To add your own pictures to the simulator, get the simulator running and then drag your image onto the simulator. This will cause the simulator to open it mobile safari. Then mouse down and hold on the image, you will then see the following prompt…

Upload image to simulator

Upload image to simulator

Clicking save will then include your image.

Payments from Apple – Company VAT Return

Working out what you do with a payment from Apple, when you are lucky enough to get one, can be quite tricky for a VAT registered company, this is the information I’ve been able to gather so far, via the Apple Developers Forum (so thanks goes to them)…..

Apple act as an undisclosed agent. You supply your products to Apple (one supply line), who then market and supply them to consumers (another supply line). Apple charge VAT on their supply line, as you’d expect.

Apple’s commission is a markup in the price, which they then add VAT to. This is very important. At no point do Apple invoice you for commission. Because of this, under HMRC rules this isn’t deemed to be a supply of “agency services” from Apple to you (the agency services in question being the marketing and sale of Apps on iTunes). That’s the second supply line – Apple to the Consumer. You can then account for VAT on your supply to Apple as normal. Because you are supplying software to Apple’s EU subsidiary, HMRC’s place of supply regulations mean you’re outside the scope for VAT.


You sell an app for £0.99 (it’s an easy number to use in this example, for simplicity)
Apple charges the user £0.84 (plus VAT)
Apple takes their commission (£0.25), except it’s technically a mark-up on price, not commission.
This leaves £0.59, which is the cost of supply. This is what you would invoice Apple for (even if you’re only generating invoices for your own internal paperwork)
As you supplied your product to Apple for £0.59, who then sold it on at a markup to the public, you were supplying directly to a business, and thus outside the scope of VAT.

Fortunately, the contract you have isn’t with Apple UK, but Apple Sàrl, based in Luxumberg. When a seller in one EU member state invoices a company in a different EU member state they can zero rate the VAT. You should still put VAT as an item on your invoices, but rate it at zero (ie, £0.00). As long as you use the addresses below on your invoices, HMRC should be satisfied.

Really Important point: Because your iTunes income is coming from another member state, you need to declare it in Box 8 of your VAT return. If you have an accountant you don’t need to worry about this, you just need to make sure s/he is aware your App income is from within the EU but outside the UK.

Should you need an address and Luxumberg VAT number for your records, it’s as follows:

Billing Address:
iTunes s.à r. l.
8 rue Heinrich Heine
L-1720 Luxembourg
TVA/VAT No.: LU20165772

Invoicing Address:
App Store Invoicing
Apple Operations Europe
iTunes s.à r. l.
Hollyhill Industrial Estate
Cork Ireland


This is taken from a comment posted on this blog entry (just in case you don’t read the comments)

Most of what is said here has got the general gist.

Except, you do not need to fill in box 8 of the VAT return – that’s for goods only and these are not that.

Basically, Luxembourg being part of the EC for VAT, you need to account for this as a reverse charge sale – so essentially you:

– Do not charge VAT to Apple
– Need their VAT number on the invoice
– should make reference on your invoice that this is “reverse charge sale”. I know that Apple probably self-bill in anycase.
– Essentially what reverse charge means is that you record the £100 + VAT as a sale and as a purchase. This means that the net effect of the transaction is nil and you will pay no VAT. You will however have many figures on your VAT return because of the way it’s done.
– You will also need to do a quarterly EC Sales list – basically just a summary of how much you’ve sold to each of your EC customers.

I should say we’re online accountants and work with a lot of app developers. Please feel free to give us a call to ask any specific questions you may have.

Kind regards,

3 Wise Bears



See what I do

WWDC 2010 – Sessions I’m Attending

Here is my initial selection of sessions I’ll be attending, there are still some “TBA” sessions so might change my mind!! Last year they supplied an app to keep a track of the events, I hope they do the same again this year.

Developer Tools State of the Union Developer
Safari, Internet & Web State of the Union
Graphics and Media State of the Union
Game Design and Development for iPhone OS, Part 1
Game Design and Development for iPhone OS, Part 2
Adopting Multitasking on iPhone OS, Part 1
Introduction to Game Center
Game Center Techniques, Part 1
Game Center Techniques, Part 2
Apple Design Awards
Stump the Experts
Integrating Ads with iAd Frameworks
Model-View-Controller for iPhone OS
Introducing Blocks and Grand Central Dispatch on iPhone
Making Movies is Hard Fun: Building Tools for Telling Stories
Automating User Interface Testing with Instruments
Simplifying Touch Event Handling with Gesture Recognizers
Advanced Gesture Recognition
Incorporating the Camera and Photo Library in your App
Using Core Location in iPhone OS 4 (Repeat) Frameworks
Core Animation in Practice, Part 1
NASA & Mobility
Implementing Local and Push Notifications
Advanced Performance Optimization on iPhone OS, Part 1
Calendar Integration with Event Kit Frameworks
WWDC Bash at Yerba Buena Gardens
Understanding Crash Reports on iPhone OS
Adopting Multitasking on iPhone OS, Part 2 (Repeat)
Advanced Performance Optimization on iPhone OS, Part 2
Camera to Screen – Building CNN’s Globally Connected Digital Content Flow