App Sales BIC or BNC?

dazboj
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I added this as a reply to another post, but assumed you might not have seen it as the original post had been answered. So i’ll post it again here.

It sounds as if Tomas and I do the same kind of things but after your response to him I am wondering if I have been declaring incorrectly.

My APE code is 6201Z Programmation Informatique.
I pay my monthly dues to URSSAF.
My monthly declarations allow me to enter income as either BIC or BNC.

So far all my income has come from Apple as commission from the sale of my apps on the App Store. The way the Apple App Store works, is Apple sell the apps and send developers a monthly commission after they take their cut and pay any taxes due in the different countries.
This is a monthly B2B transaction between me and Apple. So no B2C transactions happen from me directly.
I’ve been declaring this income as BNC at 21.1%

Could I be declaring this as BIC at 12.3%? Or would that only be if I sell my products directly to consumers, like what Tomas suggested (A website with subscription portal).
Should I have a different APE code for selling apps? (I have just started some freelance work which would obviously continue as BNC under the current APE code).
I know I have until the end of the month to adjust this months declaration, but is there a way I can amend my previous months to recoup the 8.8% additional taxes paid if it should in fact be BIC?

Many Thanks

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