> For the complete documentation index, see [llms.txt](https://developers-apps-in-toss.toss.im/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://developers-apps-in-toss.toss.im/guide/en/settlement.md).
# Settlement
### Register settlement information
Settlement information can be registered at the path below.
* My Workspace → Partner Info → Settlement Info
All settlements are processed at the business entity level, not the app level. If you operate multiple apps under one business entity, the revenue and expenses of each app are aggregated for settlement. So revenue from a specific app is not deposited separately; the final settlement amount is calculated based on the entire business entity.
***
### In-app ad settlement structure
In-app ad revenue is settled after deducting ad delivery costs and the AppinToss fee.
**Operating fees such as ad delivery costs**
AppinToss uses an external mediation platform and Toss Ads for ad delivery. In this process, about 30% of ad revenue is deducted as operating costs.
**External mediation platform**
When ads are delivered through an external mediation platform, the amount after excluding the platform fee becomes ad revenue.
| Ad revenue | Ad revenue | VAT on ad revenue |
| ---------- | ---------- | ----------------- |
| ₩10,000 | ₩7,000 | ₩700 |
If, due to issues on the external platform, some ad revenue is not accurately tracked by channel, it is settled separately for each partner according to the day's revenue share.
* (Daily ad media revenue total per partner / Daily total lost revenue) \* Daily total lost revenue = Lost ad media revenue per partner per day
**Toss Ads**
When ads are delivered through Toss Ads, the amount after deducting 30% operating costs from ad revenue (VAT included) becomes ad revenue.
| Ad revenue | Ad revenue | VAT on ad revenue |
| ---------- | ---------- | ----------------- |
| ₩11,000 | ₩7,700 | ₩770 |
**AppinToss fee (15%)**
An additional 15% AppinToss fee is deducted from ad revenue. This fee is for ad agency services. A fee waiver promotion is currently in effect. It may change later with separate notice.
**Final settlement amount**
The final settlement amount is calculated based on the criteria below.
* From the amount obtained by adding ad revenue (Google AdMob, Toss Ads) and the VAT on it
* minus the AppinToss fee and the VAT on the fee
| Ad revenue | VAT on ad revenue | AppinToss fee | VAT on fee | Partner settlement amount |
| ---------- | ----------------- | ------------- | ---------- | ------------------------- |
| ₩14,700 | ₩1,470 | ₩2,205 | ₩221 | ₩13,774 |
Ad revenue must be reported as the partner company's revenue. VAT on ad revenue is paid together with the settlement amount.
#### **Settlement process**
For business entity members, payment is made on the last day of the following month (business days 기준) through the tax invoice approval process for the final income amount.
**Income payment process**
1. Revenue generated this month
2. Settlement details are confirmed on the 2nd business day of the following month and a reverse-issued tax invoice is issued by Toss
3. Approve the reverse-issued tax invoice by the 10th business day of the following month
4. The approved amount is paid on the last day of the following month (business days 기준)
Income payment may be carried over to the following month if any of the reasons below apply.
* If you did not approve by the tax invoice approval deadline, or if re-approval was not completed within the deadline after the tax invoice was rejected
* If payment failed during the actual payout process due to insufficient supporting documents, a disabled bank account, or similar reasons
If the income eligible for settlement is **₩5,000 or less**it is carried over to the next month and accumulated. For general taxpayers / simplified taxpayers, the partner must select the type directly in the console. Settlement proceeds according to the set information, and the business type cannot be changed after settlement is confirmed.
#### **Settlement guide by business type**
The settlement method is automatically determined based on the business type set in the console. Before settlement, please make sure your business type is correctly set in the console.
**General taxpayer**
* Settlement is processed based on tax invoice issuance.
* Tax invoices are handled only through reverse-issued approval, and for smooth processing, Popbill registration and a public certificate are required.
* Standard issuance is no longer supported, and cases processed via standard issuance are excluded from ad revenue payout.
* If it was issued as standard issuance, cancel the standard issuance and reprocess it with reverse-issued approval.
**Simplified taxpayer**
* Settlement amount for ad revenue is paid without issuing a tax invoice.
* After receiving the settlement amount, please issue a cash receipt for expense proof directly in Hometax.
* Responsibility for non-issuance, delayed issuance, or incorrect issuance of cash receipts lies with the partner.
* If a cash receipt is not issued for more than 2 months for settled ad revenue, ad delivery may be temporarily suspended.
**If you need to change your business type**
* Please contact Channel Talk.
* Settlements are processed based on the console settings for the current month, so if you do not change it during the settlement month, it will not be reflected for that month.
#### **Tax invoice issuance**
VAT related to in-app ads is **of two types**and for each type, **the tax invoice issuance method is different,**so please be sure to check the details below.
**1) VAT on ad revenue**
VAT on ad revenue is **reverse-issued by Toss to the partner company**. The partner company must **approve it through Popbill to** finally issue the tax invoice.
{% hint style="info" %}
**What is a reverse-issued tax invoice?**
It is a method in which Toss first prepares the tax invoice, and the partner company reviews and approves it.
* **Toss (recipient)** prepares the tax invoice.
* **Partner company (supplier)** must approve it for issuance to be completed.
* If you do not approve it, the tax invoice will not be issued.
{% endhint %}
* **By 3:00 PM on the 2nd business day of each month**: reverse-issued tax invoice **approval request email**is sent
* **The approval deadline is the 4th business day of each month.**
* If you do not approve within the deadline **settlement amount payment will be carried over**.
* If reverse-issued approval is not completed within the deadline **2 or more times** the mini app operation may be suspended.
* Please refer to the following **(Attachment) How to approve reverse-issued tax invoices**for the approval method.
Support and operation for tax matters other than reverse-issued tax invoice approval are not available. Please check the attached **\[Toss] Popbill reverse-issued tax invoice guide manual**and then proceed with settlement.
{% file src="/files/8ac8a163e180ec9657846db4b8b76c3420822e8f" %}
※ VAT on ad revenue is not paid separately; it is included with the settlement amount when the settlement amount is paid.
**2) VAT on AppinToss fee**
* VAT on the AppinToss fee is **pre-deducted by Toss**.
* The tax invoice is **issued directly by Toss**.
* The tax invoice is **and is issued within the first 3 business days of each month.**.
***
### In-app payment settlement structure
For in-app payments, both app store fees and Toss fees apply. During the CBT period, Toss fee 0% is applied temporarily.
**Fee structure**
* **App store fee:** 15% or 30% based on supply price
* Currently, 15% is applied.
* It may change to 30% as total revenue increases.
* **Toss fee:** 5% based on payment amount
The amount paid to the partner company is the settlement amount paid by the app store minus the Toss fee and VAT.
* App store settlement amounts are converted to KRW using the exchange rate on the last day of the month, based on the first published exchange rate of the standard rate from Seoul Money Brokerage.
**Apple**
| **Payment amount (VAT included)** | **(-) App store fee (VAT included)** | **(-) Toss fee** | **(-) VAT on Toss fee** | **(=) Partner settlement amount** |
| --------------------------------- | ------------------------------------ | ---------------- | ----------------------- | --------------------------------- |
| ₩11,000 | ₩1,650 | ₩550 | ₩55 | ₩8,745 |
**Google**
| **Payment amount (VAT included)** | **(-) App store fee** | **(-) Toss fee** | **(-) VAT on Toss fee** | **(=) Partner settlement amount** |
| --------------------------------- | --------------------- | ---------------- | ----------------------- | --------------------------------- |
| ₩11,000 | ₩1,500 | ₩550 | ₩55 | ₩8,895 |
**Settlement schedule**
* Settlement payment: from the day the app store (`App Store`, `Google Play`) deposits the amount it settled with Toss, within 3 business days
* Example:
* The app store pays May's settlement amount to Toss (6/5)
* Toss pays May's settlement amount to the partner company within 3 business days (\~6/8)
You can check it in AppinToss Console > Mini App > left Monetization menu > In-app Payment > Settlement Details.
**Tax invoice**
* VAT applies to Apple fees. Toss issues the tax invoice on Apple’s behalf.
* VAT on Toss fees is pre-deducted by Toss and then issued.
#### **Tax invoice issuance**
For in-app payment settlement, tax invoices are divided based on Apple fees and Toss fees.
**VAT on Apple fees**
* There is no separate VAT for Google in-app payments.
* Apple fees (15% or 30%) are subject to VAT.
* Apple does not issue tax invoices directly to partner companies. So Toss issues them on Apple’s behalf.
* VAT on Apple fees is first deducted from Apple settlement amounts.
* The deducted VAT can be refunded later.
**VAT on Toss fees**
* VAT on Toss fees is pre-deducted by Toss when the settlement amount is paid.
* Toss issues the tax invoice directly.
{% hint style="info" %}
**If the tax invoice amount differs from the sum of the per-case settlement details**
* Tax invoices are issued in line with National Tax Service recommended standards.
* According to the guidelines of the revised electronic tax invoice system in May 2019, VAT is recalculated to be 10% of the supply amount.
* If a tax invoice is issued by simply summing the per-case settlement details, it may not comply with National Tax Service recommended standards.
* Therefore, the amount is adjusted based on the monthly settlement details, and the tax invoice is issued for that adjusted amount.
{% endhint %}
#### **Cash receipt**
For orders paid with Google gift cards, the partner company is required to issue a cash receipt within 5 days of the payment date.
* After December 1, 2025, Toss will issue cash receipts on your behalf. You do not need to issue them separately.
* The amounts issued on Toss’s behalf can be checked in AppinToss Console > In-app Payment > Settlement Details.
* After checking whether each order was paid with a gift card, please issue or cancel the cash receipt according to the payment status.
* Payment method information is updated 1 to 2 days after payment.
* Refunds not included in the settlement amount due to app store ex officio cancellation must be treated as completed payments. In this case, do not cancel the cash receipt. Please also refer to the settlement report provided in early next month.
* If a payment is refunded, the cash receipt for that payment is also canceled. This amount is deducted from the monthly total.
* Cash receipt issuance and cancellation details may be reflected in the aggregation about 3 business days after the payment or refund date, according to the National Tax Service processing schedule.
***
### Settlement structure for overseas partners
An overseas partner means a partner company registered as a business outside Korea. Overseas businesses use invoices instead of tax invoices.
* Revenue is aggregated based on KRW.
* Settlement amounts are paid in US dollars (USD) by applying Hana Bank's first published exchange rate on the remittance date by default.
* If you want to receive the settlement amount in KRW, you must register a Free Won account when registering the business contact.
* When settlement amounts are paid in USD, remittance fees are incurred.
* Remittance fees incurred in Korea are borne by Toss.
* Fees incurred in other overseas segments are borne by the partner company.
* If you need to change who bears the remittance fee, it can be discussed separately with AppinToss.
***
### Biz Wallet
Biz Wallet is an amount topped up in advance to run promotions within Toss.
* It is used to pay Toss Points or send ad pushes in promotions.
* Currently, it can only be topped up with credit cards (including corporate cards).
**Usage history**
Usage history lets you check the following information in real time from My Workspace > left Biz Wallet menu.
* Current month top-ups, refunds, usage, and reimbursement details
* Amount currently available for use
**Please make sure to note the following regarding usage history.**
* Usage items are updated when the marketing is registered. Whether the user actually received the points is checked in the invoice.
* Reimbursement items are the difference between the budget expected at the time of marketing registration and the budget actually used. It is reimbursed within 1 to 2 days after the marketing ends.
* The amount currently available for use is `Top-up amount - (refund amount + usage amount) + reimbursement amount`This is calculated based on usage amount, not actual usage, so it may differ from the invoice amount.
**Invoice**
Invoices can be checked in My Workspace > left Biz Wallet menu > View Invoice. In the invoice, you can see monthly settlement basis information, and it is updated between the 1st and 2nd day of the following month.
* Current month top-ups, refunds, actual usage details
* Beginning balance and ending balance
***
### Promotion (Toss Points)
**Billing structure**
* When a promotion is registered, the configured budget is deducted from the Biz Wallet first.
* When the promotion ends, it is recalculated based on the actual budget used, and the remaining amount is automatically reimbursed.
* Toss Points are points given free of charge. Therefore, no VAT or tax invoice is generated.
***
### Ad push fee
**Billing structure**
Ad push costs are calculated in two steps.
* When registering the push `Estimated sends × fee per send` is first deducted from the Biz Wallet based on this.
* After actual sending is complete `successful sends × fee per send` is used for recalculation. Any difference is automatically reimbursed.
* The current fee per send is ₩0. We will notify you in advance when fees are introduced later.
**Example**
| Number of sends | Fee per send | VAT per send | Fee per send (VAT included) | Sending cost |
| --------------- | ------------ | ------------ | --------------------------- | ------------ |
| 100 | ₩9 | ₩0.9 | ₩9.9 | ₩990 |
**Tax invoice issuance**
Tax invoices for ad push costs are calculated based on the number of successful sends. Tax invoices are issued by the 3rd business day of each month.
---
# Agent Instructions
This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com.
## Querying This Documentation
If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question.
Perform an HTTP GET request on the current page URL with the `ask` query parameter, and the optional `goal` query parameter:
```
GET https://developers-apps-in-toss.toss.im/guide/en/settlement.md?ask=&goal=
```
`ask` is the immediate question: it should be specific, self-contained, and written in natural language.
`goal` is optional and describes the broader end goal you are ultimately trying to accomplish on behalf of the user. GitBook uses it to tailor the answer towards what is most useful for that goal.
The response will contain a direct answer to the question and relevant excerpts and sources from the documentation.
Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.