@noeguer, you’re right I tried to resubmit my app with IDFA selected on but application loader still doesn’t allow me to upload the build 
Now it says, that I have declared the IDFA but " it’s not respecting the Limit Ad Tracking settings on iOS"
@Rob, I think you may be wrong - there was an option to declare what IDFA was used for. In my case it was just to say the app was installed when clicked the facebook ad (publishInstall call). Apparently apple knows that this case is quite common if they make this choice available for selection. So I guess you don’t have to place an actual ad in your app to use IDFA. The problem is that in Corona API it doesn’t respect the Limit Ad Tracking settings. Is it something you can patch?
When submitting the binary details there’s a declaration that has to be checked once declaring IDFA:
“I confirm that this app, and any third party that interfaces with this app, uses the Advertising Identifier checks and honors a user’s Limit Ad Tracking setting in iOS and, when it is enabled by a user, this app does not use Advertising Identifier, and any information obtained through the use of the Advertising Identifier, in any way other than for “Limited Advertising Purposes” as defined in the iOS Developer Program License Agreement.”
So I guess apple takes it seriously.