Additional in-app billing system declaration form

Please complete this form if you intend to offer an additional in-app billing system to app users in South Korea.

At this time, we can only respond to emails sent in English, Chinese, Japanese, and Korean.

* Required field

Please enter the registered company name (not a trading name) listed on your registration documents in the official language of your organization’s country.

Please enter the address in the official language of the registered company’s country of residence.
Please list the package names you want to register, separated by commas. You can find your app's package name beneath your app name in Play Console. Your package name will be in this format: com.example.app123
I intend to offer users a choice of an alternative in-app billing system to Google Play’s billing system for the app(s) listed above. *
This is the mailing address we will use on your invoices.
This is where we will send your invoices. Your email must match the domain of your company’s developer account and cannot be a personal email account.
My app’s contact details in Play Console are up to date and functional. *
Please ensure your store listing contact details (email and website) are up to date so users can resolve inquiries related to subscriptions, refund requests, and all other customer support inquiries. You can check and/or update your information in Play Console (Grow > Store presence > Store settings).
My app’s billing system complies with the Payment Card Industry Data Security Standard. *

By checking this box, you certify that the additional billing system you will use complies with the current PCI Data Security Standard, or that the billing system to be used is of a type that will not handle card data.

I have implemented a dispute resolution process for unauthorized transactions. *

By checking this box, you certify that you have a customer service process for users to dispute unauthorized transactions.

Please provide an email address or URL.
I agree to the Terms of Service below. 

If you are signing the Terms of Service on behalf of an entity or organization, then the following apply: (a) do not sign unless you are authorized by that entity or organization to do so; and (b) you represent and warrant that: (i) you have full legal authority to bind that entity or organization to the Terms of Service; (ii) you have read and understand the Terms of Service; and (iii) you agree, on behalf of that entity or organization, to the Terms of Service.



Effective Date: December 18, 2021


If a Developer chooses to offer an alternative in-app billing system, in addition to Google Play’s billing system, for transactions with app users in South Korea in accordance with the Payments policy, currently available at (“Alternative in-app billing system”), the following terms of service (the “Terms”) will apply in addition to those set forth in the Google Play Developer Distribution Agreement (“DDA”), currently available at Any capitalized terms used but not defined in these Terms will have the meanings set forth in the DDA. In the event of any conflict between these Terms and the DDA concerning Developer’s offer of an Alternative in-app billing system for transactions with app users in South Korea, these Terms will prevail. 

  1. Developer Obligations

1.1 Developer must meet the following obligations, subject to Google’s approval: 

(a) successfully complete the declaration form for an Alternative in-app billing system and a Google payments profile setup;

(b) ensure and certify that the Alternative in-app billing system complies with the Payment Card Industry Data Security Standard (PCI-DSS) (if applicable);  

(c) provide a customer service process for users of the Alternative in-app billing system, including a process to dispute unauthorized transactions. Additionally, Developer must certify in the declaration process for an Alternative in-app billing system that it has a dispute resolution process for unauthorized transactions involving the Alternative in-app billing system and must provide evidence of the same satisfactory to Google on request; and

(d) inform users of the availability of the Alternative in-app billing system in accordance with the requirements here.

1.2 Within five (5) business days following the end of each calendar month, Developer will provide Google with a report of all Paid Transactions for such month, in the form instructed by Google (as may be modified by Google from time to time) and to Google’s satisfaction (“Report”). For purposes of these Terms, “Paid Transaction” means the transaction value for a purchase of any Products (including in-app purchases, in-app subscriptions and the associated auto-renewals) using an Alternative in-app billing system including (a) any applicable Taxes and (b) any adjustments for refunds, reversals and chargebacks. 

  1. Payment Terms

2.1 Invoicing. Google will issue an invoice to Developer for all Service Fees and Taxes owed and will use commercially reasonable efforts to do so within thirty (30) calendar days following Google's receipt of the applicable Report for the covered calendar month. Within thirty (30) days following the invoice date (“Payment Due Date”), Developer will pay all Service Fees and Taxes in the currency stated in the invoice, using a payment method approved by Google for such Developer (as may be modified by Google from time to time). 

2.2 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, it will be in the form of credit for the applicable Service Fee amount. 

2.3 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. Developer 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 Developer fails to pay Google any undisputed amounts owed under these Terms, Google reserves the right to offset those amounts against any other amounts that Google owes to Developer under any other contract that Developer has with Google.

  1. Taxes

3.1 Taxes on Paid Transactions. Except for Paid Transactions which meet certain conditions and may be described in (which may be updated from time to time), Developer is responsible for Taxes on Paid Transactions, including (but not limited to) (a) determining if a Paid Transaction is taxable; (b) charging and collecting the Taxes at the applicable rate; (c) remitting the Taxes to the appropriate taxing authority; and (d) providing any required documentation to the user or appropriate taxing authority. If Google determines that it is obligated to collect or remit any Taxes in respect of a Paid Transaction, such Taxes (and any information required by Google to determine such Taxes) will be separately collected by Google from Developer, and Developer will remit such Taxes to Google in accordance with Section 2 (Payment Terms) of these Terms.

3.2 Transaction Taxes on Service Fee. All payments from Developer to Google under these Terms are exclusive of Transaction Taxes. If Google is obligated to collect or pay any Transaction Taxes in respect of Developer’s payment to Google, the Transaction Taxes will be separately invoiced to Developer, and Developer will pay such Transaction Taxes to Google.

3.3 Withholding Taxes on Service Fee. 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, Developer 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.

3.4 Tax documentation and representations. Developer will timely provide Google with any applicable tax documentation, certification, or information requested by Google. Developer hereby represents and warrants that Developer is not acting as an agent or appointee on behalf of any other person in respect of any Paid Transaction, and Developer agrees to provide written notification to Google at least ninety (90) days prior to any such agency or appointment taking effect. Unless Developer is a resident of the United States or Singapore for income tax purposes, Developer hereby represents and warrants that any services that Developer provides to users through Developer’s Product are not performed in the United States or Singapore, respectively, and furthermore Developer agrees to provide written notification to Google at least ninety (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

3.5 Indemnity. Developer will, at its own expense and at the request of Google, indemnify Google and be liable to pay (or reimburse Google for) any Taxes, interest, penalties, or fines arising out of any mis-declaration by Developer with respect to Taxes.

3.6 Definitions. For purposes of these Terms, “Taxes” means all government-imposed taxes, except for taxes based on Google's net income, net worth, asset value, property value, or employment; and “Transaction Taxes” means Taxes that are imposed on the purchase price or cost of goods or services, including value-added taxes (VAT), goods and services taxes (GST), sales taxes, and transfer taxes. 

  1. Audit

4.1 During the Term and for one year thereafter, Google may examine and audit Developer's books and records relating to any Service Fees and Taxes payable hereunder to verify the accuracy of such payments. To satisfy an audit request, Developer must, within thirty (30) days of the request: (a) provide Google with a copy of the most current, independent third-party assessment of Developer’s 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 Developer elects an audit, such audit must: (i) take place at a mutually agreed time during Developer’s normal business hours; (ii) not occur more than once during any twelve (12)-consecutive-month period; and (iii) only cover statements rendered since the last audit conducted by Google (if any). Google will be responsible for all costs of any audit Google conducts; however, if the audit reveals a deficiency greater than five percent (5%) in the amount of the Service Fees paid to Google, Developer will reimburse Google for the audit costs.


5. Term, Termination, and Disqualification 


5.1 These Terms will continue to apply until terminated. 


5.2 Google may terminate these Terms upon written notice or with thirty (30) days prior written notice if required by applicable law if (a) Developer has breached any provision of these Terms or the DDA; (b) Google is required to do so by law; (c) Developer ceases being an authorized Developer, a Developer in good standing under the DDA or related policies held by Google, or is barred from using Android software; or (d) when Google’s API(s) for Alternative in-app billing systems, and the new terms that will replace these Terms, are provided to Developer, but after thirty (30) days from the respective notice date to Developer. Where allowed under applicable law, Google may also terminate these Terms upon written notice for any other reason with thirty (30) days prior written notice.


5.3 If Developer breaches any provision of these Terms, Google may take any action described in the Enforcement Process, currently available at:

5.4 Google will be entitled to withhold and/or recover any amounts obtained by Developer in breach of these Terms.


5.5 Developer may terminate these Terms, and cease to offer an Alternative in-app billing system, upon written notice to Google at:


6. Limitation of Liability; Indemnification

6.1 Google will have no liability for any claims arising out of or relating to Developer’s use of an Alternative in-app billing system for users in South Korea, including but not limited to any unauthorized transaction involving an Alternative in-app billing system.


6.2 Developer will defend and indemnify Google, its affiliates, directors, officers, and employees against any third-party legal or regulatory proceeding to the extent arising from Developer’s use of an Alternative in-app billing system for users in South Korea. 


7. Changes to the Terms


7.1 Google may make changes to these Terms at any time with notice to Developer and the opportunity for Developer to decline. Developer should look at the Terms and check for notice of any changes regularly. Changes will not be retroactive. They will become effective, and will be deemed accepted, (a) immediately if Developer becomes a Developer after the notification is posted; or (b) if Developer is a pre-existing Developer, on the date specified in the notice, which will be no sooner than thirty (30) days after the changes are posted (except changes required by law which will be effective immediately).


7.2 If Developer does not agree with the changes to the Terms, Developer may cease using an Alternative in-app billing system, which will be Developer’s sole and exclusive remedy. Developer agrees that Developer’s continued use of an Alternative in-app billing system for users in South Korea constitutes Developer’s consent to the modified Terms. 


8. General Legal Terms 


8.1 The governing law and jurisdiction set forth in the DDA applies to all claims arising from or relating to these Terms and Developer’s relationship with Google under these Terms.

8.2 These Terms and the DDA together with the policies linked therein and herein, including the Payments policy, constitute the entire legal agreement between Developer and Google and govern Developer’s use of an Alternative in-app billing system for users in South Korea. 

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