The European Commission ruled in August 2016 that the iPhone maker must reimburse the Irish state a record 13 billion euros to make up for what it considered to be unpaid taxes over a number of years.
With Apple's appeal still in process, the tax payments will be made into an escrow account.
The European Commission had ordered Dublin to collect the money in 2016 after concluding that two Irish tax rulings allowed Apple to pay less tax than other businesses.
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While the appeals are still ongoing, the European Commission ordered Ireland to begin collecting Apple's taxes on January 3, and the organization referred Ireland to the EU Court in October for failing to comply with the deadline.
But Apple executives later told Reuters that it plans to appeal the ruling at Europe's second-highest court, saying the company had been targeted because of its success. However, Dublin as well as Apple continue to contest the European Commission's ruling.
However, Apple added that it remains confident that the court will overturn the commission's decision after reviewing and reading the evidence they have presented in their defense.
Apple also said that it is "the largest taxpayer in the world" and that it "pays every dollar it owes in every country around the world".