Seller obligations by marketplace
What you must be, file and wait for before the first payout, per marketplace, from the platforms' own pages. Verified 2026-09-05 unless a cell says otherwise. Labels: official = the platform's page was fetched; official (via search) = the page blocked fetching but its text surfaced in a search result; secondary = a dated third-party source; unverified = not captured. Not legal or tax advice; entity, tax and registration decisions need a professional in your jurisdiction.
Who can sell, what you file, who is seller of record, when you are paid
| Marketplace | Who can sell | Tax forms and KYC | Seller of record | Payout cadence and minimum | Label |
|---|---|---|---|---|---|
| AWS Marketplace (paid products) | permanent resident, citizen or entity in 16 listed jurisdictions (US, EU states, UK, Australia, Japan, others) | W-9 (US) or W-8; VAT or GST number where registered; KYC when selling to EMEA, paid for Korean transactions or using UK banks; DAC7 questionnaire for professional services | AWS bills the buyer on the AWS invoice, prices tax-exclusive; marketplace-facilitator tax handling in US states that require it (secondary) | daily or monthly disbursement after the buyer pays, ACH or SWIFT; US ACH account for US sellers, SWIFT account in an eligible jurisdiction for others | official (secondary for tax) |
| Google Cloud Marketplace | an organization in good standing in the Google Cloud Partner Network, incorporated in a supported region, product hosted primarily on Google Cloud | payments profile whose legal entity and address match the Marketplace Vendor Agreement; set up only after the agreement is final | Google bills the customer at month boundaries (Pacific Time); tax handling not captured | payouts typically on the 21st of the following month; 45 to 60 days behind the customer's cycle (secondary); no minimum found | official |
| Microsoft Marketplace (AppSource, Azure) | company work account only, "Personal accounts aren't supported"; legal business name, address and a person with authority to sign | W-8 or W-9 to determine withholding; payout and tax profiles in Partner Center | Microsoft Corporation, a US entity, contracts with and pays publishers; Microsoft invoices the customer | monthly, sent by the 15th; PayPal one business day, ACH or SEPA two to three, wire seven to ten; Microsoft may pay before it collects and recoups if the customer never pays | official |
| Apple App Store | individuals (legal name, age of majority, two-factor Apple Account) or organizations that are legal entities with a D-U-N-S number, a work email and a functional website; no DBAs or trade names; $99 per membership year | banking and tax information in App Store Connect under the Paid Apps Agreement | your name or your organization's name is shown as the seller; Apple operates the store | within 45 days of the end of the fiscal month; a minimum threshold per country or region, rolled forward when not met | official (enrollment); official via search and secondary (payments) |
| Google Play | personal or organization account; $25 one-time registration; government ID and a card in your legal name; new personal accounts also verify an Android device; paid apps and in-app purchases need a merchant account, which about 155 locations support, with the default currency set by the payments profile's location | identity verification at setup; merchant registration where your location supports it | Google operates the store and bills the customer | payout terms not captured here | official (registration and merchant locations) |
| Shopify App Store | Shopify Partner account | tax information in the Partner account; Shopify may charge tax on its fees or pay out tax on commissions depending on country and information provided | charges are added to the merchant's Shopify invoice; Shopify collects and pays the developer a share | $25 minimum; a 30-day hold on first earnings per new referral; three payout windows a month, each paid 5 business days after the 15th or the month end; PayPal, bank or wire by region | official (billing doc); official via search (payouts) |
| Atlassian Marketplace | Marketplace Partner account | Atlassian "help[s] Marketplace Partners collect any taxes applicable for the customer's locale" | Atlassian invoices the customer for Paid via Atlassian apps and pays the partner's share (Forge 84%, 83% from 2026-10-01; Connect 80%, 75% from 2026-10-01; Data Center 75%) | within 30 days after the end of the month in which you accrue $500 or more in profit, in USD; a remittance report and CSV are emailed on the 17th to 20th of the payment month | official |
| GitHub Marketplace (paid apps) | approved listing after financial onboarding; name, address, phone, email and payment account details | tax handling per the Developer Agreement; withholding taxes deducted where required by law | GitHub sells and remits "95% of the sale price in USD" | timing not captured | official via search (agreement text) |
| JetBrains Marketplace | vendor account; whether individuals qualify is not stated | "JetBrains takes care of processing any taxes related to the sale of the license"; vendor tax forms not stated | JetBrains sells; a 15% commission is deducted from the sale price before transfer, so the vendor receives 85% | up to 30 days after the end of the month, in USD or EUR, once the balance reaches $200 or €200, and on December 31 regardless of balance | official |
| Zendesk Marketplace | developer account with a Stripe account connected by OAuth | your own Stripe account; Stripe Tax for reporting | you, through Stripe; no Zendesk platform fee published | Stripe schedule: daily 7-day rolling, weekly or monthly | official |
| Autodesk Design and Make Marketplace | publisher under the Publisher Agreement | your own payment-processor account | you are seller of record; Autodesk's commission is 0.0% | per the payment processor | official |
| monday.com apps marketplace | developer account; built-in monetization mandatory for new apps | handled by monday | monday handles billing, taxes and payouts | per monday; 0% to $200K lifetime then 85/15 | official |
| Notion Marketplace | creator in 100+ supported countries | handled by Notion | Notion is merchant of record; 8% + $0.40 per transaction, 1% FX outside the US | per Notion | official |
| Zoom App Marketplace | US-based developers and buyers only | not captured | Zoom takes a 15% agency commission; minimum price $0.99 | per Zoom | official |
| Freshworks Marketplace | Freshworks developer account | not captured | developer keeps 80% | monthly, 30 to 45 days | official |
| Wix App Market | Wix developer account | not captured | Wix bills; 2.5% transaction fee and tax deducted | net 30 end of month | official |
| Bubble Marketplace | seller profile with support email and demo | not captured | Bubble keeps 25% | paid the following month | official |
| Apify Store | Apify account | invoices prepared days 1 to 10, issued day 11 | Apify bills users; creator keeps 80% less run costs where configured | paid days 21 to 25; minimum $20 by PayPal or $100 by other methods, rolled over | official via search |
| MCPize | publish and set a price | "Tax handling included" per MCPize | MCPize collects; developer keeps 80% | monthly via Stripe Connect | official |
| MCP Marketplace | Stripe Connect Express account in good standing | creators "solely responsible for reporting and paying all applicable taxes" | marketplace collects; creator keeps 85% | Stripe Connect Express on Stripe's schedule | official |
| Polar (own checkout) | individuals accepted "given that Stripe Connect Express supports individual as a business type in your region"; payouts in 150+ countries; no customers in US-sanctioned countries | identity check with ID and selfie plus business details; reviews at sales thresholds, the initial one up to 14 days; Polar "take[s] on the liability of international sales taxes globally" and you owe your own income tax | Polar is the merchant of record for VAT, GST and US sales tax | payouts through Stripe in 4 to 7 business days, with a 7-day settlement delay for organizations created after 2026-05-12; minimum $10 in USD, 13 in EUR, 15 in GBP or CHF, 40 in most other currencies; $2 a month with active payouts plus 0.25% + $0.25 per payout, cross-border 0.25% in the EU and up to 1% elsewhere | official |
| Paddle, Creem, Dodo, Lemon Squeezy (own checkout) | account, approval at Paddle | handled by the merchant of record | the provider is merchant of record; 5% + $0.50, 3.9% + $0.40, 4% + $0.40, 5% + $0.50 respectively | per provider | official (Lemon Squeezy secondary) |
| Stripe direct, Stripe MPP | Stripe account; SPT card payments for businesses in all US states; stablecoins in all US states except New York and in 30+ countries on request | your own tax handling unless Managed Payments (+3.5%) | you are the seller; Stripe processes | Stripe balance, standard payouts | official |
| x402 direct | anyone with a wallet | none provided; your own tax handling | you are the seller; settlement on chain to your address | instant; off-ramp to fiat is your problem | official |
Reporting regimes that reach sellers through the platform
- United States, Form 1099-K: payment apps and online marketplaces report sellers who exceed both $20,000 in gross payments and 200 transactions in the year; the lower $600 and $2,500 thresholds planned for 2025 and 2026 were cancelled by the July 2025 tax act and the $20,000 rule applies retroactively (secondary, consistent across accountants' guides).
- European Union, DAC7: digital platforms report sellers' income to EU tax authorities each year by 31 January for the previous calendar year; goods sellers with fewer than 30 sales and no more than EUR 2,000 in the period are excluded, and there is no exclusion for services, property rental or transport rental (secondary, consistent across tax-advisory guides). US sellers with EU customers are in scope when the platform operates in the EU.
- Korea, EMEA and UK triggers on AWS, and the DAC7 questionnaire for professional services, are the platform-level versions of the same rules.
Reading the table
- The seller-of-record column decides who owes the sales tax on the sale. Where the platform or a merchant of record is named, that obligation is theirs; where you are named, it is yours, and the direct rails carry no tax tooling at all.
- Entity requirements cluster at the enterprise end: Google Cloud requires an organization, Microsoft a company account, Apple a D-U-N-S number for organizations, AWS a listed jurisdiction. The consumer and creator marketplaces accept individuals.
- Payout cadence ranges from instant (x402) to about two months (Google Cloud); minimums range from none to $500 of accrued profit (Atlassian) and roll forward when unmet.
- Gaps marked "not captured" are the next verification pass, not a statement that no rule exists.