Effective date: December 28, 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 use of an Alternative Billing System. If there is any conflict between these Terms and the DDA concerning Developer’s use of an Alternative Billing System, these Terms will prevail.
Sections 3.1(b), 3.2, 4, and 7 will apply only if and when Google applies a service fee in connection with Alternative Billing Transactions in accordance with the applicable program requirements.
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.
“ Alternative Billing System” means a billing system that You offer to users of apps distributed or updated through Google Play in the Territories; which is not Google Play’s billing system.
“ Alternative Billing Transaction” means the purchase, reversal, refund, or chargeback of any purchase, of Your Products (including subscriptions and the associated auto-renewals) using an Alternative Billing System.
“ EULA” means an end user license agreement or equivalent terms of supply.
“ includes" or " including” means including but not limited to.
“ Report” means a detailed statement of information in regard to Alternative Billing Transactions, in the form instructed by Google (as may be modified by Google from time to time) and to Google’s satisfaction.
“ Territories” means the countries/territories described here .
2. Roles and Responsibilities.
2.1 Developer’s Roles . You, or the entity authorized by You, contract directly with users for Alternative Billing Transactions and are responsible for issuing users all mandatory disclosures required under applicable laws, including invoices and payment receipts. In particular, You will ensure that users are informed, using clear and intelligible language prior to the user concluding an Alternative Billing Transaction, that You, or the entities authorized by You, are the supplier of Your Product and are responsible for Your Product (including any statutory guarantees under applicable laws) and the processing of Alternative Billing Transactions.
You are solely responsible, and Google will have no responsibility, for providing support to users for Alternative Billing Transactions and handling any complaints about Alternative Billing Transactions or any of Your Products sold.
2.3 Google’s Role . Google does not act as either agent or merchant of record for Alternative Billing Transactions and does not intervene in delivery of Your Product and/or related services. Google is not involved in collecting or processing payments from users for Alternative Billing Transactions and does not authorize the charge nor set any additional terms and conditions in relation to such Alternative Billing Transactions.
2.4 EULA . Notwithstanding Section 5.3 of the DDA, in relation to Alternative Billing Transactions, if You provide a separate EULA to govern the user’s rights to Your Product, the EULA will supersede the DDA and these Terms with respect to the user’s right to Your Product.
3. Developer Obligations
3.1 You will:
(a) meet the program requirements as set forth here (which may be updated by Google from time to time)
(b) pay the service fee for Alternative Billing Transactions as set forth here .
3.2 Reports. You will provide Google with a report of each Alternative Billing Transaction in accordance with the applicable program requirements.
4. Payment Terms
4.1 Invoicing . Google will issue an invoice 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 due in the currency stated in the invoice within 30 days of the invoice date (“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 Alternative Billing Transactions . You are responsible for Taxes on Alternative Billing Transactions, including:
(a) determining if an Alternative Billing Transaction is taxable;
(b) charging and collecting such Taxes at the applicable rate;
(c) remitting such 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 an Alternative Billing 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.
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 Alternative Billing 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. 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 Alternative Billing Transaction, and You agree to provide written notification to Google at least ninety (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 that You provide to users through Your Products are not performed in the United States or Singapore, respectively, and furthermore You agree 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 play-tax-notices@google.com .
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, is and will remain to be current, true, accurate, supportable and complete as long as You remain 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 provision of the Alternative Billing System to users, including its compliance obligations as the merchant of record for Alternative Billing Transactions.
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 Alternative Billing Transactions, payable hereunder to verify the accuracy of such payments. To satisfy an audit request, You 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 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 five percent (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 thirty (30) days prior written notice if such notice is required by applicable law in the following events:
(a) You have breached 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 for any other reason upon thirty (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 offer an Alternative Billing System, 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 use of an Alternative Billing System, including to any unauthorized transaction involving an Alternative Billing System.
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 use of an Alternative Billing System.
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 thirty (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 using an Alternative Billing System, which will be Your sole and exclusive remedy. You agree that Your continued use of an Alternative Billing System for users in the Territories will mean 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 provision of an Alternative Billing System. The English language version of these Terms will control and translations, if any, are non-binding and for reference only.
