Effective Date: October 29, 2025
The following terms of service (the "Terms") will apply in addition to those set forth in the Google Play Developer Distribution Agreement, currently available at https://play.google.com/about/developer-distribution-agreement.html ("DDA"), to Your participation in the External Content Links Program. If there is any conflict between these Terms and the DDA concerning Your participation in the External Content Links Program, these Terms will prevail.
1. Definitions. Please see below for the meaning of the capitalized terms used in these Terms. Those that are capitalized but not defined in these Terms have the meaning set forth in the DDA.
"External Content" means: (i) a Linked External App; or (ii) an in-app purchase acquired by a user via the External Content Links Program.
"External Content Links Program" means a program where Developers can promote External Content for their Products and users can complete an External Transaction.
"External Transaction" means the install, purchase, reversal, refund, or chargeback of any purchase, (including subscriptions and the associated auto-renewals) of External Content initiated via the External Content Links Program.
"includes" or "including" means including but not limited to.
"Linked External App" means a Product that is installed by a user via the External Content Links Program and whose updates or distribution is not by Google Play.
"Payment Due Date" means the deadline, by which You should pay to Google all service fees and Taxes that are due and payable under these Terms, and is the 30th calendar day from the date of the respective invoice.
"Report" means a detailed statement of information in regard to External Transactions, in the form instructed by Google (as may be modified by Google from time to time) and to Google’s satisfaction.
2. Roles and Responsibilities for External Transactions
2.1 Participation in the External Content Links Program. Participation in the External Content Links Program by You is subject to these Terms
2.2 Developer’s Roles and Responsibilities. You contract directly with users for External Transactions and are responsible for issuing users all mandatory disclosures required under applicable laws, including invoices and payment receipts. In particular, You will:
(a) inform users in a prominent manner and using clear and intelligible language, prior to the user concluding a transaction, that for External Transactions, You, and not Google, are the supplier of Your Products and solely responsible for Your Products (including any statutory guarantees under applicable laws) and the processing of the External Transaction; and
(b) subject to Section 5 (Taxes) of these Terms, inform users in a prominent manner and using clear and intelligible language, prior to the users concluding a transaction, that any transaction Taxes or VAT/GST, or similar tax due on External Transactions, are Your sole responsibility.
You are solely responsible, and Google will have no responsibility, for providing support to users for External Transactions and handling any complaints about External Transactions.
2.3 Google’s Role. Google does not manage the updates or distribution of Linked External Apps, act as a market place operator or merchant of record for External Transactions, and does not intervene in delivery of Your External Content or related services. Google is not involved in collecting or processing payments from users for External Transactions and does not authorize the charge nor set any additional terms and conditions in relation to such External Transactions.
2.4 EULA. Notwithstanding Section 5.3 of the DDA, in relation to External Content if You provide a separate EULA to govern the user’s rights to Linked External Apps, the EULA will supersede the DDA with respect to the user’s right to the Linked External App.
3. Developer Obligations
3.1 You will:
(a) meet the requirements available at the program page (which may be updated by Google from time to time);
(b) successfully complete and submit the declaration form;
(c) pay service fees for External Transactions as set out here.
3.2 Reports. You will provide Google with a report of each External Transaction as described here, when required.
4. Payment Terms
4.1 Invoicing. Google will issue an invoice to You for all service fees and Taxes owed for the month and will use commercially reasonable efforts to do so within 15 calendar days following the end of each calendar month.
4.2 Payment. You will pay all service fees and Taxes in regard to External Transactions in the currency stated in the invoice by the Payment Due Date, using a payment method approved by Google (as may be modified by Google from time to time).
4.3 Payment Disputes & Refunds. Any payment dispute must be submitted before the Payment Due Date. If the parties determine that certain billing inaccuracies are attributable to Google, Google will issue a subsequent corrected invoice. If a refund is issued to You, it will be in the form of credit for the applicable amount.
4.4 Delinquent Payments; Offsetting. Late payments may bear interest at the rate of 1.5% per month (or the highest rate permitted by law, if less) from the Payment Due Date until paid in full. You will be responsible for all reasonable expenses (including attorneys' fees) incurred by Google in collecting such delinquent amounts. Further, in addition to Google’s rights in the DDA, if You fail to pay Google any amounts owed under these Terms, Google reserves the right to offset those amounts against any other amounts that Google owes You under any other contract that You have with Google.
5. Taxes
5.1 Taxes on External Transactions. You are responsible for Taxes on External Transactions, including:
(a) determining if an External Transaction is taxable;
(b) charging and collecting such Taxes at the applicable rate;
(c) remitting such Taxes to the appropriate taxing authority;
(d) discharging any applicable Taxes arising as a result of External Transactions; and
(e) providing any required documentation to the user, Google, or appropriate taxing authority.
If Google determines that it is obligated to collect or remit any Taxes with respect to an External Transaction, such Taxes (and any information required by Google to determine such Taxes) will be separately collected by Google from You, and You will remit such Taxes to Google in accordance with Section 4 (Payment Terms) of these Terms. Where Google is required under applicable law to withhold and deposit any Taxes as an e-commerce operator, then Google will collect from You the amount of such Taxes in addition to, over, and above the service fees. If You do not provide Google with the applicable Tax documentation, certification, or information as requested by Google, Google will not be able to comply with its Tax obligations and You will be responsible for any Taxes with respect to an External Transaction.
5.2 Taxes on Service Fee. All payments from You to Google under these Terms are exclusive of Taxes. You are responsible for paying any Taxes arising on service fees in regard to External Transactions. If Google is obligated to collect or pay any Taxes in respect of Your payment to Google, the Taxes will be separately invoiced to You, and You will pay such Taxes to Google. To the extent Taxes are required under applicable law to be deducted from or in respect of any amount payable to Google under these Terms, You will:
(a) pay such additional amounts as may be necessary to ensure that Google receives a net amount equal to the full amount which it would have received under these Terms if no deduction or withholding had been made;
(b) make such deductions;
(c) deposit such Taxes with the relevant governmental tax authority within the time as prescribed under applicable law; and
(d) provide Google with documentation, reasonably satisfactory to Google, of such remittance.
5.3 Tax Documentation and Representations. You will timely provide Google with any applicable tax documentation, certification, or information requested by Google. In order for Google to comply with India e-commerce withholding tax provisions (if applicable), Indian Developers will provide transaction information, as requested by Google. You hereby represent and warrant that You are not acting as an agent or appointee on behalf of any other person in respect of any External Transaction, and You agree to provide written notification to Google at least 90 days prior to any such agency or appointment taking effect. Unless You are a resident of the United States or Singapore for income tax purposes, You hereby represent and warrant that any services You provide to users through Your Product are not performed in the United States or Singapore and furthermore You agree to provide written notification to Google at least 90 days prior to any such services being performed in the United States or Singapore. Written notification on change in agency status or service location may be emailed to play-tax-notices@google.com.
5.4 Tax Indemnity. To the maximum extent permitted by law, You agree to defend, indemnify, and hold harmless Google, its affiliates and its respective directors, officers, employees and agents, from and against any claims, actions, suits or proceedings as well as all losses, Taxes, liabilities, interest, penalties, or fines (including reasonable attorneys' fees) arising out of or accruing from any (a) non-disclosure, misdeclaration, or delay in providing a declaration or information requested by Google or (b) misconfiguration or miscategorization by You that impacts Taxes.
6. Representations and Warranties
6.1 You represent and warrant that all of the information that You provide to Google in connection with these Terms, including in the declaration form for the External Content Links Program (as referenced in Section 3.1(b) hereof) and in the Report, is and will remain to be current, true, accurate, supportable and complete as long as Developer remains subject to these Terms.
6.2 You represent and warrant that You are and will remain solely responsible for compliance worldwide with all applicable laws and obligations, in connection with any matters that arise from Your participation in the External Content Links Program.
7. Audit
7.1 For the duration of these Terms and for one year thereafter, Google may examine and audit Your books and records relating to any service fees and Taxes in regard to External Transactions, payable hereunder to verify the accuracy of such payments. To satisfy an audit request, You must, within 30 days of the request:
(a) provide Google with a copy of the most current, independent third-party assessment of Your controls performed in accordance with international attestation standards SSAE18 / ISAE3402 - SOC 1 Type II report (or a successor report); or
(b) allow an audit to take place. If You elect an audit, such audit must: (i) take place at a mutually agreed time during Your normal business hours; (ii) not occur more than once during any twelve (12) consecutive months; and (iii) only cover statements rendered since the last audit conducted by Google (if any).
7.2 Google will be responsible for all costs of any audit Google conducts; however, if the audit reveals a deficiency greater than 5% in the amount of the service fees paid to Google, You will reimburse Google for the audit costs.
8. Term, Termination, and Disqualification
8.1 These Terms will continue to apply until terminated.
8.2 Google may terminate these Terms immediately upon written notice, or with 30 days prior written notice if such notice is required by applicable law in the following events:
(a) You breach any provision of these Terms or the DDA;
(b) Google is required to terminate these Terms by law; or
(c) You cease being an authorized Developer, a Developer in good standing under the DDA or related policies held by Google, or are barred from using Android software.
8.3 Where allowed by applicable laws, Google may terminate these Terms upon written notice for any other reason with 30 days prior written notice.
8.4 If You breach any provision of these Terms, Google may take any action described in the Enforcement Process, currently available at: https://support.google.com/googleplay/android-developer/answer/9899234.
8.5 Google will be entitled to withhold and/or recover any amounts obtained by You in breach of these Terms.
8.6 You may terminate these Terms, and cease to participate in the External Content Links Program, upon written notice to Google at: https://support.google.com/googleplay/android-developer/contact/billing_and_linkouts_program_q.
9. Limitation of Liability; Indemnification
9.1 Google will have no liability for any claims arising out of or relating to Your participation in the External Content Links Program, including to any unauthorized transaction involving an External Transaction.
9.2 You will defend and indemnify Google, its affiliates, directors, officers, and employees against any third-party legal or regulatory proceeding to the extent arising from Your participation in the External Content Links Program.
10. Changes to the Terms
10.1 Google may make changes to the Terms at any time with notice to You and the opportunity for You to decline. You should look at the Terms and check for notice of any changes regularly. Changes to the Terms will not be retroactive; will become effective, and will be deemed accepted in the following cases:
(a) immediately if You become a Developer after the notification is posted; or
(b) if You are a pre-existing Developer, on the date specified in the notice, which will be no sooner than 30 days after the changes are posted (except changes required by law which will be effective immediately).
10.2 If You do not agree with the changes to the Terms, You may cease participating in the External Content Links Program, which will be Your sole and exclusive remedy. You agree that Your continued participation in the External Content Links Program means that You have accepted the Terms and agree to be bound by the Terms.
11. General Legal Terms
11.1 The governing law and jurisdiction set forth in the DDA applies to all claims arising from or relating to these Terms and Your relationship with Google under these Terms.
11.2 These Terms and the DDA together with the policies linked therein and herein, constitute the entire legal agreement between You and Google and govern Your participation in the External Content Links Program. The English language version of these Terms will control and translations, if any, are non-binding and for reference only.