Company details and a D-U-N-S number
Both stores check the company's legal details, and Apple asks for a D-U-N-S number, which is free and takes up to five business days.
Built for · App developers
Apple and Google pay developers almost anywhere. Developers form a US company when the payout bank, the processor for web subscriptions, or a publishing partner needs a US company on the other end.
Both stores accept a US LLC as the developer, list it as the seller, and pay proceeds to its bank account.
Both stores accept a US LLC as the developer, list it as the seller, and pay proceeds to its bank account. Developers who add web checkout for subscriptions run into Stripe's country list, and a US company is on it. A US company is also what a publisher, a co-development partner or a buyer expects to sign with.
Putting the developer account in the company's name separates the apps from any one person, so selling the apps later means selling the company.
Apple and Google pay the company's US account, with the company named as seller.
Subscriptions sold outside the stores need a processor, and a US company is on Stripe's list.
Publishers, co-developers and buyers expect to sign with a company.
Selling the apps later means selling the company, not moving accounts between people.
Both stores check the company's legal details, and Apple asks for a D-U-N-S number, which is free and takes up to five business days.
Payouts go to a bank account in the company's name, and a name that doesn't match is a common reason for a held payout.
Subscriptions sold outside the stores need a processor that serves the country the company is in.
One set of documents that Apple, Google, the bank and your web processor all accept.
Start a companyBoth stores take developers almost anywhere. What changes is whose name the store shows, where the money lands, and what you can sell outside the store.
| You, as an individual | Your company at home | A US LLCWhat we set up | |
|---|---|---|---|
| Seller name on the store | A cost or a limit: Your own name | Works in your favour: Your company's name | Works in your favour: The LLC's legal name |
| What enrolling asks | Works in your favour: Your ID | Neutral: A D-U-N-S number, a website, a domain email | Neutral: A D-U-N-S number, a website, a domain email |
| Store payouts | Neutral: Your bank at home | Neutral: The company's bank at home | Works in your favour: A US account in dollars |
| Web subscriptions on Stripe | A cost or a limit: Depends on your country | A cost or a limit: Depends on your country | Works in your favour: Apply as a US business |
| Selling the apps later | Neutral: Each app transferred | Works in your favour: Sell the company | Works in your favour: Sell the LLC |
| Yearly US filing | Works in your favour: None | Works in your favour: None | A cost or a limit: Form 5472, and Wyoming's report |
The EIN and the D-U-N-S number are the waits. Apple and Google check that every detail matches.
We file the articles online. Wyoming approves an online filing the same day it is filed.
Without a Social Security Number the IRS issues it by fax, which is the slowest step. The expedited EIN, $199, has us file the day the company exists and chase it.
Free from Dun & Bradstreet, with the LLC's legal name and address exactly as the articles show them. Apple says allow up to five business days, then two more for it to see the number.
Apple wants a public, working site on a domain that belongs to the company, and a work email on that domain. A social profile or a parked page isn't accepted.
Apple's Developer Program is $99 a year and takes the LLC's legal name only, never a trade name. Google Play's organisation account asks for the same D-U-N-S number and verified contact details.
Payouts go to a bank account in the LLC's name. In each store's tax interview, a single-member LLC owned from abroad gives a W-8BEN from you as the owner, and claims your country's treaty rate where there is one.
Apple's Small Business Program takes 15% instead of the standard rate while proceeds stay under $1 million, but you have to enrol. Form 5472 is due each 15 April, and Wyoming's annual report on the first day of the month the LLC was formed in.
Which tax form do the stores ask for?
Both stores collect tax forms. A single-member LLC owned by someone abroad is looked through to the owner, so the right form is a W-8, and the store applies a treaty rate where your country has one with the United States.
How your income is classed is settled in each store's interview.
Does the LLC owe US income tax?
An app built and run from outside the United States by a company with no US office or staff has no US trade or business, which is why most foreign-owned developer LLCs owe no US income tax.
A foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120 every year, even a year with no income. It reports what moved between you and the company, and missing it carries a $25,000 penalty.
Sources: Apple Developer, D-U-N-S Number; Apple Developer, enrolment; Apple, App Store Small Business Program; Play Console Help, organisation account details; IRS, Instructions for Form W-8BEN; IRS, tax treaty tables; Stripe, pricing.
Ours from our price list, Apple's and Stripe's from their own pages. Nothing here is a bundle.
| Cost | Amount | When | What it covers |
|---|---|---|---|
| Launch, with Wyoming's fee | $351.40 | First year | $249 to us and $102.40 to Wyoming, at cost. The LLC, the EIN and the registered agent. Every plan includes a domain for your first year, and business email on your domain, free for 3 months. |
| Expedited EINOptional | $199 | Once | Gets the D-U-N-S request, and enrolment, started sooner. |
| D-U-N-S number | Free | Once | From Dun & Bradstreet. Paying to expedite it doesn't shorten Apple's wait. |
| Apple Developer Program | $99 a year | Yearly | Google Play's organisation account has its own one-time fee. |
| Store commission | 15% | Each sale | Apple's Small Business Program rate, under $1 million in proceeds a year. |
| Stripe, for web subscriptionsOptional | 2.9% + 30¢ | Each sale | A US card, sold on your own site. |
| From the second year | $309 | Every year | $249 for Launch and Wyoming's $60 minimum. Form 5472 is an accountant's fee on top. |
Whether an app in the US storefront can link to your own checkout, and at what commission, has been before the courts since 2025. Check Apple's current guidelines before you build on it.
Apple's D-U-N-S check can run while the EIN is on its way.
For your first company, when it needs to exist and nothing more yet.
What Apple and Google check when they enrol a company.
If yours is not here, email us at hello@baseacross.com before you order.
No. Apple enrols the legal entity and doesn't accept DBAs or trade names, so the seller name is the LLC's legal name. Your app can be called anything.
Yes, for an organisation account, along with the organisation's website and verified contact email and phone. A personal account doesn't need one, but shows your own name.
On your own site, yes: with a US LLC you can sell them through Stripe. Linking to that checkout from inside an app in the US storefront has been in the courts since 2025, so check Apple's current App Review Guidelines before you build on it.
The stores pay to a bank account in the company's name. A US account is the simplest, and founders in most countries can apply to Mercury for one remotely. Mercury decides each application.
Apple asks for one when it enrols an organisation. It's free, takes up to five business days, and Apple can need two more days to see it.
A Wyoming LLC on Launch is $351.40 for the first year: $249 for Launch and $102.40 to Wyoming, at cost. After that it is $309 a year, $249 to us and $60 to Wyoming.
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