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The money is now being paid into a blocked "escrow" account, while Ireland appeals the Commission's decision.
The Commission ruled last year that Ireland had given Apple illegal state aid by allowing it to pay an effective 1% corporation tax.
Ireland was referred to the European Court of Justice after it failed to implement an order to collect the tax.
The Irish government says it profoundly disagrees with the Commission's analysis in the Apple state aid case.
The Irish Finance Ministry said in a statement: "These sums will be placed into an escrow fund with the proceeds being released only when there has been a final determination in the European Courts over the validity of the Commission's Decision."
Ireland has lodged an application in the General Court of the European Union for the Commission's decision to be annulled .
In 2016 the EU's competition chief Margrethe Vestager said that a two-year investigation into so-called sweetheart tax deals in 1991 and 2007 had found Apple guilty of receiving illegal state aid.
Apple has denied any wrongdoing and has also said that it received no "special deal."