Taxes in your region

Applies to editions of Google Workspace and other paid subscriptions in your Google Admin console.

Your Google Workspace account might be subject to taxes, such as a value-added tax (VAT) or goods and services tax (GST), depending on your location.

Note: If you'd like information for a different region, select the region from the following list. The list is in alphabetical order based on country code, not country name. For details, review a list of country codes. If your business location isn't listed, you might still be responsible for paying taxes for your Google Workspace services.

Google can't advise you on tax matters. Contact your tax adviser for any questions about taxes.

 
Please contact your local tax authority for tax information for your region.

Google Australia Pty Limited

Invoices issued by Google Australia Pty Limited include a goods and services tax (GST) of 10% on the value of taxable services. This tax affects any Google Account with an Australian business address.

Make sure that you send payments using the remittance information on the invoices you receive from Google Australia Pty Limited.

VAT in Bahrain

Google charges 10% value-added tax (VAT) on Google Workspace and other paid subscriptions in your Google Admin console to comply with Bahrain legislation.

VAT in Belarus

Google charges 20% value-added tax (VAT) on digital services for Individual accounts in Belarus, or Business accounts with an Individual Entrepreneur tax status, to comply with local laws in Belarus.

For Business accounts with a Business tax status, we don’t add VAT to your service charges. You are responsible for self-assessing and paying taxes that are due in Belarus.

Brazil

Brazilian customers who pay for their Google service with U.S. dollars are subject to:

  • Taxes and other fees applicable to international transactions
  • Exchange rate variations

Customers who sign up for or switch to payment in Brazilian reais are not subject to these items. See Change billing currency.

VAT in Cambodia

Google charges 10% value-added tax (VAT) on digital services in Cambodia if you do not provide your VAT tax identification number (TIN). To comply with local laws, Google needs to collect your VAT TIN, which we will display on your invoices. Follow the steps below to update your tax information.

If you are based in Cambodia and do not have a VAT TIN, it's up to you to determine whether any further action is required by you.

QST

If you were based in Quebec, but aren't now, to avoid QST update your business address.

Google adds Quebec Sales Tax (QST) of 9.975% to all transactions in Quebec, Canada, in accordance with local regulations.

All customers with the Individual account type pay QST. Customers with the Business account type pay QST unless they provide Google their QST registration number.

Provide your QST number

How you provide your QST registration number to Google depends on how you pay for your service:

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. In the <Region name> tax info section, click Edit and enter your tax ID or VAT ID.
  5. Click Save.

VAT in Chile

Google charges 19% value-added tax (VAT) on digital services, unless you provide your VAT information. To comply with local laws in Chile, Google needs to collect your VAT ID to determine applicable taxes. Follow the steps below to update your tax information.

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. Scroll down to Chile tax info and click Edit .
  5. Enter the following information:
    • Are you registered in Chile as a VAT taxpayer?—Select Yes if you're registered.
    • Are you exempt from additional tax (Impuesto adicional)?
      • Yes—Google charges you VAT.
      • No—Google does not charge you VAT. You have to report the taxes directly.
    • In the Tax ID number (RUT/RUN) field, enter your Tax ID number (RUT/RUN).
  6. Click Save.

VAT in Colombia

Google charges 19% value-added tax (VAT) on digital services, unless you provide your VAT information. To comply with local laws in Colombia, Google needs to collect your VAT ID to determine applicable taxes. Follow the steps below to update your tax information.

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. Scroll down to Colombia tax info and click Edit .
  5. Enter the following information:
    • Are you registered under Regimen comun?—Select Yes if you're registered
    • Numero de Identificación Tributaria (NIT)—Enter your Colombian NIT.
    • Please upload your RUT form (Unique Tax Registration form)—Click Choose File and upload your RUT document in PDF format.
  6. Click Save.

VAT in Egypt

To comply with local laws in Egypt, Google charges 14% value-added tax (VAT) on digital services and 10% VAT on consulting services.

If you have the Individual account status, you pay VAT. If you have the Business account status, you pay VAT unless you provide your VAT identification number (VAT ID) to Google. To update Google’s VAT records, follow the steps below on this page to update your tax information.

VAT in Estonia

To comply with Estonia legislation, Google charges 22% VAT on digital services provided to consumers.

If you’re registered for taxes in Estonia, you can give Google your tax ID, which we will print on your invoice for tax compliance. To update our records, go to update your tax information (below on this page).

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. In the <Region name> tax info section, click Edit and enter your tax ID or VAT ID.
  5. Click Save.

European Union (EU) countries (excluding Ireland)

New customers in the EU can sign up for a Business account only.

Any Google Account with a European Union (EU) business address falls within the scope of value-added tax (VAT).

Self-assess VAT

If your business address is within the European Union (EU) but outside of Ireland, we won’t add VAT charges to your Google Account. You’re responsible for self-assessing your own VAT and paying VAT on your Google service costs at your EU member state’s local rate. This is in accordance with article EU VAT Directive 2006/112/EC.

To self-assess VAT, you need to register for a VAT number at your local tax authority.

  • New billing accounts—Enter your VAT number when you’re completing your billing profile.
  • Existing billing accounts—Contact Google Workspace support with your business details and VAT ID, and we’ll update your account. We’ll also determine whether you’re eligible for a credit for previous VAT charges. If you’re eligible, we’ll let you know through email.

After you complete these steps, we’ll stop automatically charging VAT on your Google service payments. You’ll then be responsible for paying VAT on these payments to your country’s tax authority at your EU member state’s rate. If you need help with that process, contact your local tax authority.

Get credit for previous VAT charges

If Google has charged you VAT but you qualify to self-assess VAT charges, contact Google Workspace support with your business details and VAT ID. We’ll update your account.

We’ll notify you by email if you’re eligible for a credit for previously charged VAT. If you’re eligible, you should not request a refund from the Irish Revenue Commissioners or through an EU VAT reclaim. Google Ireland Ltd. will handle your refund and the amount will be credited to your account.

It can take several weeks to process your credit. We appreciate your patience.

Invoices generated from your account

The invoices that you can print from your account are historical invoices. They show your payments and, if applicable, the taxes we charged on those payments in a given period. Because each invoice includes our tax ID and yours, the invoice is legally valid and accepted by your local tax authorities.

If you’re concerned that these invoices might not be legally valid without a stamp or original signature, know that our online invoices comply with the EU requirements provided in the current VAT directive, Article 226, Council Directive 2006/112/EC. The directive outlines the formal requirements for a valid VAT invoice and it's been incorporated into the domestic VAT legislation of each EU member state.

If you have questions, consult your local tax office or tax adviser.

Why did Google change my account type?

We believe that your account is a Business account. Business account customers include corporations, affiliates, sole traders, self-employed merchants, and partnerships.

What does the change mean?

From now on, if you’re not an Irish customer, we won’t add VAT to your Google service charges. Instead, you’re responsible for self-assessing your own VAT and paying VAT on your service costs at your EU member state's local rate.

VAT in Georgia

Google charges 18% value-added tax (VAT) on Google Workspace and other paid subscriptions in your Google Admin console to comply with Georgia legislation.

GST in India

Google applies a goods and services tax (GST) for all sales and services to Indian buyers from Google India and foreign entities.

Update your tax information

To apply the appropriate taxes, we need your GST identification number (GSTIN) and other relevant information. To update our records, follow the steps below to update your GSTIN or other tax information.

GST model

GST in India is a dual transaction model in which the following taxes are charged:

  • Intra-state transactions—When the service provider (Google) and the service recipient (customer) are located in the same state, transactions are subject to central GST (central tax) and state GST (state tax).
  • Inter-state transactions—When the service provider (Google) and service recipient (customer) are located in different states or union territories, transactions are subject to integrated GST (integrated tax).
  • Inter-country transactions—When the service provider (Google) is located outside of India and the service recipient (customer) is located in India, a transaction is referred to as an import of service. For specified services provided by the overseas entity, such as online information and database access or retrieval (OIDAR), taxes apply as follows:
    • If the customer doesn’t provide a GSTIN, transactions are subject to integrated tax.
    • If the customer provides a GSTIN, the customer is responsible for any taxes.

Questions?

What is the tax rate?

Where integrated tax applies, the rate of tax on services rendered by Google is 18%. The rate of central tax plus state tax is also around 18%.

What address is used to calculate the tax?

GST is calculated based on your address, depending on how you pay:

  • If you autopay—The tax is based on your billing address.
  • If you’re invoiced monthly and you provided a billing address—We use that billing address. If you didn’t provide one, we use your legal business address.
Can I sign up for Google Workspace if I don’t have a GSTIN?

No. For all new signups, Google Workspace accounts are Business accounts. GSTINs are mandatory for Business accounts.

What if I have a UIN & not a GSTIN?

You can’t sign up for Google Workspace with a Unique Identification Number (UIN).

How do I set up my Google Account as a business if I’m in a Special Economic Zone?

When prompted during signup or billing setup, choose SEZ as the tax status. You’ll then see the option to submit your GSTIN and upload your Special Economic Zone (SEZ) certificate.

Can I have an Individual account if I have a GSTIN, but I don’t have a business?

Existing users with an Individual account can use their GSTIN for their account. Select Registered individual as your tax status. Individual accounts are not available for new signups.

If you don’t provide a GSTIN for a Registered individual account, you’re treated as an unregistered individual and GST is charged to you based on the billing address. If your billing address is in Haryana, Google charges you central tax plus state tax. If your billing address is in a state other than Haryana, Google charges you integrated tax.

What is Google India Private Limited’s GSTIN?

The Google India Private Limited GSTIN is 06AACCG0527D1Z8.

Where is Google India Private Limited invoicing me from?

Tower B, Unitech Signature Tower II, Sector 15, Part-I Village Silokhera, Gurugram, Haryana – 122002.

How do I know that Google is charging the correct GST rate?

GST rates are determined by the Indian government. Read the Terms of Service (TOS) for further information.

How do I update my GSTIN?

You can add multiple GSTINs to your Payments profile. The GSTIN is attached to the state. The GSTIN's state and the state in the payments account’s bill-to address must match. If they don’t match, charges on the account are treated as if no GSTIN was provided.

Can I add a new GSTIN and apply it to previous invoices?

No. Additional GSTINs can only be applied to future billing cycles.

Refer to your product’s TOS.

Will my GSTIN show on my invoice?

Yes. The GSTIN that matches the state in the bill-to address from your payments account shows on your invoice. If the GSTIN doesn’t match the state of the bill-to address, the GSTIN isn't displayed on your invoices.

Your invoice shows the GSTIN for both Google and your account.

About TDS certificates

Tax Deducted at the Source (TDS) certificates are required every quarter. (More information can be found on the Income Tax Department of India website.)

Certificates for quarters ending in June, September, December, and March need to be issued by July 30, October 30, January 30, and May 15, respectively.

No TDS certificates for the previous financial year will be accepted if sent after April 30 of the current financial year. For example, all certificates for fiscal year 2017–18 must have been sent no later than April 30, 2018.

Sending your TDS certificate

If your Google Account uses monthly invoicing, send a digital copy of the TDS certificate (either electronically signed or a PDF scan of the signed certificate) directly to [email protected].

If your account uses manual or automatic payments, use either of the following methods to send us the TDS certificate:

  • Send an electronically signed TDS certificate to us by email. Once the credit amount has been approved, it’ll be added to your account.
  • Send a signed hard copy of your TDS certificate along with a cover letter that has your 10–digit Customer ID to the following address:
    Google India Pvt Ltd.
    9th Floor, Building 8, Tower C
    DLF Cyber City, DLF Phase 2
    Gurgaon, Haryana
    122002 India

After you’ve sent the documents, contact us by email with the following details to get the credit:

  • A digital copy of the TDS certificate (either electronically signed or a PDF scan of signed TDS certificate)
  • Courier delivery receipt details

Google's Permanent Account Number (PAN) is AACCG0527D and the registered address on the TDS Certificate should be:

Google India Pvt Ltd.
No.3, RMZ Infinity, Tower E,
Old Madras Road, 4th & 5th Floor,
Bangalore – 560 016
India

Update your GSTIN or other tax information

You can enter or change your goods and services tax identification number (GSTIN), tax status, and other tax information on the Payment settings page.

After you update your GSTIN, the new number shows on your invoice for the following month. For example, if you change your GSTIN on April 4, the new number shows on the invoice you receive in May and on future invoices.

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. Scroll down to India tax info and click Edit .
  5. Enter or change your GSTIN, tax status, or other tax information.
  6. Click Save.

About your account type & tax status

Your account type determines your available tax statuses. You can change your tax status but not your account type. 

Most existing accounts and all new accounts have the Business account type. In India, the possible tax statuses for Business accounts are:

  • Business
  • Government
  • UN organization
  • Embassy
  • Local authority
  • Government authority
  • SEZ (Special Economic Zone)

Some existing accounts have the Individual account type. The possible tax statuses for Individual accounts are:

  • Registered individual—You have a GSTIN that you want to enter.
  • Unregistered individual—You don't have a GSTIN or don't want to enter it.

For the Business and Registered individual tax statuses, entering your tax information ensures that Google charges you the correct tax for your services. If you don’t enter your tax information, your account charges might increase. For some tax statuses, entering additional tax information is required. For others, it’s optional. You can tell by reviewing the India tax information to see if any information is labeled (Optional)

The Individual account type isn’t available if you sign up for a new  account, set up a new billing account, or change your billing currency. However, if you currently have this account type, you can keep it, including if you upgrade your Google Workspace edition. 

206AB of Income Tax Act, 1961

Google has filed the income tax returns for the two assessment years relevant to the two previous years immediately prior to the previous year in which tax is required to be deducted, for which the time limit of filing the return of income specified under Section 139(1) of the Income-tax Act, 1961 (‘the Act’) has expired.

Accordingly, Google does not satisfy the definition of "specified person" as provided under the provisions of Section 206AB of the Income-tax Act, 1961 and hence, the higher rate of withholding tax provided in the said Section does not apply.

VAT in Indonesia

Google charges 11% value-added tax (VAT) on digital services in Indonesia to comply with Indonesia legislation.

You can give Google your NPWP (tax identification number) for VAT, which we will print on your invoice for tax compliance purposes. To update our records, follow the steps below to update your tax information.

VAT 56B

New customers in the EU can sign up for a Business account only.

Any Google Account with a European Union (EU) business address falls within the scope of value-added tax (VAT).

Business accounts in Ireland

If your business is in Ireland and has a VAT 56B authorization status, contact Google Workspace support with your business details and a copy of your authorization. If you don’t have a VAT 56B authorization, we'll automatically add Irish VAT to invoices for your service use.

Get credit for previous VAT charges

If Google has charged you VAT but you qualify to self-assess VAT charges, contact Google Workspace support with your business details and VAT ID. We’ll update your account.

We’ll notify you by email if you’re eligible for a credit for previously charged VAT. If you’re eligible, you should not request a refund from the Irish Revenue Commissioners or through a EU VAT reclaim. Google Ireland Ltd. will handle your refund and the amount will be credited to your account.

It can take several weeks to process your credit. We appreciate your patience.

Invoices generated from your account

The invoices that you can print from your account are historical invoices. They show your payments and, if applicable, the taxes we charged on those payments in a given period. Because each invoice includes our tax ID and yours, the invoice is legally valid and accepted by your local tax authorities.

If you’re concerned that these invoices might not be legally valid without a stamp or original signature, know that our online invoices comply with the European Union (EU) requirements provided in the current value-added tax (VAT) directive, Article 226, Council Directive 2006/112/EC. The directive outlines the formal requirements for a valid VAT invoice and it's been incorporated into the domestic VAT legislation of each EU member state.

If you have questions, consult your local tax office or tax adviser.

Why did Google change my account type?

We believe that your account is a Business account. Business account customers include corporations, affiliates, sole traders, self-employed merchants, and partnerships.

What does the change mean?

If you’re an Irish customer, there’s no change to your billing. We’ll continue to charge Irish VAT.

VAT in Italy

To comply with local legislation, Google Cloud Italy S.r.l. charges 22% VAT on Google Workspace and other paid subscriptions in your Google Admin console.

If you’re registered for VAT in Italy, Google needs your VAT number so we can update our records and print your tax information on invoices. You’ll receive a local e-invoice in addition to Google’s commercial invoice. To generate an e-invoice, we must have your valid VAT ID. Follow the steps in Update your tax information (later on this page).

Habitual exporter exemption

If your organization is a habitual exporter (HE) and entitled to a VAT exemption, submit your declaration of intent (DOI) to the Italian Tax Authority for each year that the HE status applies. The Italian Tax Authority provides the approved DOI to Google through our Cassetto Fiscale (tax drawer). Upon receipt of the DOI in Google’s Cassetto Fiscale, we’ll update your billing account to reflect your HE status for that year’s invoices.

Split Payment exemption

Organizations that meet the requirements for Split Payment (SP) are entitled to a VAT exemption. Google automatically determines your SP eligibility on a monthly basis by referencing these published SP government eligibility lists:

The SP eligibility lists are based on Fiscal Code (Codice Fiscale). To ensure that your SP eligibility is correctly determined by our billing system, add your Fiscal Code to your billing account. Adding your Fiscal Code is especially important if it’s not the same as your VAT ID (Partita IVA).

To add your Fiscal Code to your Google Workspace account:

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. Scroll to Italy tax info and click Edit .
  5. For Fiscal Code, enter your Fiscal Code.
  6. Click Save.

SP eligibility is also determined by comparing the company name in your Google Workspace billing account to the company name on the eligibility lists. To further ensure that your SP eligibility is correctly determined by our billing system, you should align these 2 names.

San Marino & Vatican City exemption

Organizations with billing addresses in San Marino and Vatican City are exempt from VAT. Google is required to issue a local tax e-invoice showing 0% VAT to all business-to-business and business-to-consumer customers who provide a VAT or tax ID. Local tax e-invoices are generated only when a VAT or tax ID has been added to your billing account.

To add your VAT or tax ID, follow the steps in Update your tax information (later on this page).

Public administration bodies & CUP or CIG codes

From a tax standpoint, there’s no tax exemption for business-to-government public administration (PA) bodies and local tax e-invoices without Codice Unico di Progetto (CUP) and Codice Identificativo Gara (CIG) codes are valid. If you need CUP or CIG code on your invoices, what you do depends on how you pay your invoices.

I pay by monthly invoice

  1. Contact Google Workspace support and tell them you need to be marked as a PA.
  2. Provide your 6-digit Codice Indice Pubbliche Amministrazioni (IPA) and the applicable CUP or CIG code. 

All future local tax e-invoices will include the CUP or CIG code.

My payment is automatically deducted

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. Scroll to Italy tax info and click Edit .
  5. Check the Public administration body and equivalent companies box.
  6. For Public Administration Office Code, enter your Codice IPA.
  7. For CUP (Unique Project Code) or CIG (Tender Identification Code), enter your CUP or CIG code.
  8. Click Save.

JCT

Google charges 10% Japan Consumption Tax (JCT) on Google Workspace and other paid subscriptions in your Google Admin console to comply with local laws.

VAT in Kenya

Google charges 16% value-added tax (VAT) on Google Workspace and other paid subscriptions in your Google Admin console to comply with local legislation.

Google is required to collect your VAT ID (Kenya PIN number), which we will include on your invoice. To update our records, follow the steps to update your tax information (later in this article).

VAT overview

When you set up billing for your service, your account type is automatically set to Business. With a Business account, you’re responsible for self-assessing your organization’s account and paying VAT.

You can’t set up billing with the Individual account type. However, if you currently have this account type, you can keep it, including if you upgrade your Google Workspace subscription. For Individual accounts, Google automatically adds VAT to invoices for services.

Service prices shown on the Google website do not include VAT.

Provide your tax ID

How you provide your tax ID or VAT ID to Google depends on how you pay:

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. In the Kenya tax info section, click Edit and enter your tax ID or VAT ID.
  5. Click Save.

About your account type & tax status

Your account type and region determine your available tax statuses. 

Most existing accounts and all new accounts have the Business account type. Business accounts have the Business tax status.

Some existing accounts have the Individual account type. Individual accounts have the Individual tax status. The Individual account type isn’t available if you sign up for a new account, set up a new billing account, or change your billing currency. However, if you currently have this account type, you can keep it, including if you upgrade your Google Workspace edition. 

Where you see your tax charge

  • The amount of tax charged on your purchase will show as a separate transaction under Billingand thenPayment accounts in the Admin console. Learn how to View and understand your transactions.
  • Your invoice will show the amount of tax charged.

VAT in Kyrgyzstan

To comply with local legislation, Google charges 12% VAT on digital services billed to customers in Kyrgyzstan.

VAT in Laos

To comply with Laos legislation, Google charges 10% VAT on digital services billed to customers in Laos.

To have your Tax Identification Number (TIN) appear on your invoice, provide us with your TIN. Follow the steps in Update your tax information (next on this page).

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. For Region name tax exemption info, click Edit and enter your TIN.
  5. Click Add.

VAT in Liechtenstein

To comply with Liechtenstein legislation, Google charges 8.1% VAT on digital services provided to consumers.

If you’re registered for taxes in Liechtenstein, you can give Google your tax ID, which we will print on your invoice for tax compliance. To update our records, go to update your tax information (below on this page).

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. In the <Region name> tax info section, click Edit and enter your tax ID or VAT ID.
  5. Click Save.

VAT in Luxembourg

To comply with Luxembourg legislation, Google charges 17% VAT on Google Workspace and other paid subscriptions in your Google Admin console.

If you’re registered for taxes in Luxembourg, you can give Google your tax ID, which we will print on your invoice for tax compliance. To update our records, go to update your tax information (below on this page).

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. In the <Region name> tax info section, click Edit and enter your tax ID or VAT ID.
  5. Click Save.

SST in Malaysia

To comply with local laws in Malaysia, Google charges 8% sales and service tax (SST) on Google Workspace and other paid subscriptions in your Google Admin console.

IVA in Mexico

Contracting locally, Google charges 16% Impuesto al Valor Agregado (IVA) on Google Workspace products. To comply with local laws in Mexico, Google needs to collect your Registro Federal de Contribuyentes (RFC) number, which is your Mexican tax identification number. Follow the steps below to update your tax information.

Service prices shown on the Google website do not include IVA.

Before you begin: Check account & RFC type

The account type and region for your Google payments profile determine your available tax statuses. Most existing accounts have the Organization account type. If you select the Individual account type, you agree that use of your profile is for your trade, business, craft, or profession.

Before you can enter your tax information, your Google account type must match your RFC type. For example, if you signed up as an Organization with Google, you can only enter a Business RFC number. This situation applies if you have an Organization account type and an Individual RFC number or an Individual account type and a Business RFC number. If your account type and RFC number don’t match, contact Google Workspace support to update your account type.

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. For Name and address, click Edit  and enter your name and postal code exactly as they appear on your Mexican Tax Administration Service (SAT) records.
  5. For Mexico tax info, click Edit  and update these options:
    1. Enter your RFC number and Tax regime exactly as they appear on your SAT records.
    2. For Constancia de Situacion Fiscal, click Choose File and upload your Mexican tax certificate in PDF format.
  6. Click Save.

Where you see your tax charge

  • The amount of tax charged on your purchase will show as a separate transaction under Billingand thenPayment accounts in the Admin console. For details, go to Download or print transactions.
  • Your invoice will show the amount of tax charged.

VAT in Nepal

To comply with local laws in Nepal, Google charges 13% value-added tax (VAT) on digital services provided to consumers.

If you have the Individual tax status, you will be charged VAT. If you have the Individual Entrepreneur or Business tax status, you will be charged VAT unless you provide your permanent account number (PAN) to Google. To avoid having Google charge you VAT if you have the Individual account type and are using the services for business purposes, change your tax status to Individual Entrepreneur and provide your PAN.

To update Google’s VAT records, follow the steps later on this page to update your tax information.

VAT in Nigeria

Google charges 7.5% value-added tax (VAT) on Google Workspace and other paid subscriptions in your Google Admin console to comply with Nigeria legislation.

VAT in Oman

Google needs to collect your value-added tax (VAT) information to comply with local laws in Oman. Follow the steps below to update your tax information.

We don’t add VAT to your service charges. You are responsible for self-assessing and paying taxes that are due in Oman.

VAT in Poland

Google Cloud Poland Sp. z o.o. charges 23% value-added tax (VAT) on Google Workspace and other paid subscriptions in your Google Admin console to comply with Poland legislation.

If you are VAT registered and plan to claim your VAT from local authorities, please provide your VAT ID so we can include it on your invoice. To update our records, follow the steps below to update your tax information.

Russia

Google charges VAT on Google Workspace and other paid subscriptions in your Google Admin console to comply with local legislation. The rate is set by the Russian government and can change at the government's discretion.

VAT in Serbia

Google charges 20% value-added tax (VAT) on Google Workspace and other paid subscriptions in your Google Admin console to comply with Serbia legislation.

You can give Google your VAT ID, which we will print on your invoice for tax compliance purposes. To update our records, follow the steps below to update your tax information.

GST in Singapore

To comply with local legislation, Google charges 9% goods and services tax (GST) on Google Workspace and other paid subscriptions in your Google Admin console.

South Africa

Certain transactions made by foreign suppliers to customers in South Africa are subject to South African value-added tax (VAT).

You can give Google your VAT ID, which we will print on your invoice for tax compliance purposes. To update our records, follow the steps below to update your tax information.

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. In the <Region name> tax info section, click Edit and enter your tax ID or VAT ID.
  5. Click Save.

VAT in South Korea

Google charges 10% value-added tax (VAT) on all transactions in South Korea to comply with local laws.

All customers with the Individual account status pay VAT. Customers with the Business account status pay VAT unless they provide Google their business registration number (BRN). To update our records, follow the steps below to update your tax information.

Spanish Islands

Google charges taxes on accounts in the Spanish Islands with an Individual tax status, to comply with local laws:

  • Las Palmas and Santa Cruz de Tenerife provinces: 7% Canary Island general indirect tax (IGIC)
  • Ceuta and Melilla provinces: 0.5% Production, services, and import tax (IPSI)

If you live in one of the four provinces listed above, please confirm your payment profile shows your correct business address so we can determine applicable taxes. Follow the steps at Update your business address.

VAT in Switzerland

To comply with Switzerland legislation, Google charges 8.1% VAT on digital services provided to consumers.

VAT in Taiwan

Google charges 5% value-added tax (VAT) on digital services in Taiwan, unless you provide your VAT information. To comply with Taiwan legislation, Google needs to collect your VAT ID to determine applicable taxes. Follow the steps below to provide your tax information.

If you're transacting with Google Asia Pacific Pte Ltd and provide your Taiwan VAT ID, you're not charged VAT.

Update your tax information

You can add or change your tax information in your Google Workspace payment account:

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. Scroll down to Taiwan tax info and click Edit .
  5. Add or change your tax information or tax status.
  6. Click Save.

About your account type & tax status

Your account type determines your available tax statuses. You can change your tax status but not your account type. 

Most accounts and all new accounts have the Business account type. In Taiwan, all Business accounts have the Business tax status.

Some existing accounts have the Individual account type. The possible tax statuses for Individual accounts are:

  • Registered individual—You have a VAT ID number that you want to enter.
  • Unregistered individual—You don't have a VAT ID or don't want to enter it.

For the Business and Registered individual tax statuses, entering your VAT ID ensures that Google charges you the correct tax for your services. If you don’t enter a VAT ID, your account charges might increase.

The Individual account type isn’t available if you sign up for a new account, set up a new billing account, or change your billing currency. However, if you currently have this account type, you can keep it, including if you upgrade your Google Workspace edition.

Business entity changes

For some customers, Google has assigned your service terms and conditions from one business entity to another. If so, the new entity is bound by your contract’s Terms of Service and provides services and invoicing.

VAT in Tajikistan

To comply with local laws in Tajikistan, Google charges 14% VAT on digital services for Individual accounts in Tajikistan, or for Business accounts with an Individual Entrepreneur tax status.

For Business accounts with a Business tax status, we don’t add VAT to your service charges. You’re responsible for taxes that are due in Tajikistan.

VAT in Tanzania

To comply with Tanzanian legislation, Google charges 18% VAT on digital services provided to customers.

To avoid paying VAT, you can provide Google with your VAT ID. You must also provide your Tax Identification Number (TIN), which will be printed on your invoice for tax compliance along with the VAT ID. To update our records, follow the steps in Update your tax information (later on this page).

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. For Region name tax exemption info, click Edit and enter your TIN or VAT ID.
  5. Click Add.

VAT in Thailand

Google charges 7% value-added tax (VAT) on digital services, unless you provide your VAT identification number.

If you're registered for VAT in Thailand, Google needs to collect your VAT ID to comply with local laws. To update our records and apply the appropriate taxes, follow the steps below to update your tax information.

VAT in Turkey

Due to a recent VAT rate change in Turkey, Google increased the VAT rate on sales to customers from 18% to 20%. To ensure that Google correctly applies VAT charges, verify that your account type is correctly set to Individual or Business.

For Business accounts, we don’t add VAT to your Google service charges. You’re responsible for self-assessing and paying taxes due in Turkey. VAT is added to the charges for Individual accounts.

Check your account type

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. Review your Account type.

VAT in Ukraine

Google charges 20% value-added tax (VAT) on digital services for individuals and individual entrepreneurs in Ukraine who are not registered as businesses, to comply with local laws in Ukraine.

Having an account type of "Business" means your account is used for commercial purposes under a legally registered corporate entity. If you're using Google Workspace services for business purposes under a legally registered entity, no action is required. You’re responsible for self-assessing and remitting any taxes due in Ukraine.

Individual entrepreneurs, sole traders, and self-employed merchants who are classified as "Individual Entrepreneurs" are subject to VAT unless they are VAT registered. If your tax status is "Individual Entrepreneur," your account is being used for business purposes, and you’re VAT registered in Ukraine, please set your tax status to "Individual Entrepreneur," and set VAT Registered status to "Registered." Follow the steps below to update your tax information.

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. In the <Region name> tax info section, click Edit and enter your tax ID or VAT ID.
  5. Click Save.

VAT in Uganda

To comply with local laws in Uganda, Google charges 18% value-added tax (VAT) on electronic services.

If you have the Individual account type, we apply VAT to the services provided. If you have the Business account type, we apply VAT unless you provide your VAT identification number (VAT ID) or tax identification number (TIN) to Google. To update Google’s VAT records, go to and follow the steps on this page in Update your tax information.

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. In the <Region name> tax info section, click Edit and enter your tax ID or VAT ID.
  5. Click Save.

About U.S. sales tax

A Google Account in the U.S. may be subject to state and local sales taxes. The tax law for your billing address determines whether your account is subject to tax.

How you purchased your subscription

The way you purchased your Google service subscription also determines if sales tax is charged:

  • Purchased directly online—Google charges you any applicable state sales tax directly. You can view charges in your monthly invoice or on your Transactions page.
  • Purchased through a reseller—Contact your reseller directly for details on any applicable sales tax.

Do you qualify for a tax exemption?

Subject to state and local tax regulations, certain organizations may be exempt from sales tax. If you purchased your subscription directly online and you believe your organization qualifies for a sales tax exemption (for example, because of a nonprofit or government status), submitting your tax exemption information depends on your customer and payment type:

Certificate processing

Information required on your tax exemption certificate

Each state’s tax exemption certificate has some slight formatting differences. For faster processing, ensure the form is filled out completely.

When completing your certificate, make sure:

  • The correct state exemption doc is submitted. We can’t accept IRS letters, state business licenses, or Secretary of State qualifications as valid exemption certificates.
  • The purchaser name on the certificate matches the customer account name.
  • Your state tax ID is included.
  • The reason for the tax exemption is checked, for example, resale, nonprofit organization.
  • Google is listed as the seller.
  • The certificate is signed.
If your certificate is rejected
If your certificate is rejected, review it for errors and resubmit. Also review these possible reasons for rejection. If you continue to have questions, contact Google Workspace support.
If you submitted a tax exemption certificate and your invoice still has tax charges
Tax might be charged on your invoice if either the exemption certificate was still in review while the invoice was issued or it covers a state that is different from the billing address.

Upload your tax exemption certificate

If you have an invoiced billing account, this information doesn’t apply to you. Instead, contact Google Workspace support or your account manager for help with entering your tax exemption certificate.

If you qualify for a U.S. tax exemption, submit your tax exemption certificate to Google for review. If you qualify for more than one type of exemption, you can submit multiple certificates.

Important: Google can’t advise you about tax matters. Contact your tax adviser for questions specific to your situation.

Upload your certificate

You can upload your tax exemption certificate file in PDF, JPG, or PNG format.

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. Next to Tax exemption info, click Edit .
  5. Click Add new tax exemption (optional).
  6. Enter or select:
    • Your state
    • Your Tax Exemption Number
    • The certificate start and end date, if applicable
    • The exemption type, if applicable
  7. Click Upload File and select your tax exemption certificate file.
  8. After the file has finished uploading, click Add.
  9. (Optional) To upload another certificate, click Add new tax exemption (optional).
  10. Click Save.

Check your tax exemption status

After you submit your certificate, Google needs to review it before confirming your tax exemption. After approval, the tax exemption applies to future invoices.

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenSubscriptions.
  3. Click your subscription.
  4. Next to your subscription, click Moreand thenView payment settings.
  5. Click Tax exemption info.
  6. Scroll to the state you selected in your submission to view the status of the exemption.

If your certificate is rejected

If you uploaded your tax exemption certificate but it was rejected, here are some reasons this might occur.

You submitted an IRS income tax exemption letter or W-9

IRS income tax letters are not acceptable for state sales tax exemptions. If you believe you qualify for an exemption, submit a completed state exemption certificate.

You submitted a state license, permit, or other document

The document you submitted isn’t a valid exemption certificate. We can’t accept forms like state business licenses, permits, or Secretary of State documents in place of a valid exemption certificate. Submit a completed exemption or resale certificate.

Name on the account doesn’t match name on the certificate

The entity making the Google service purchase must match the one listed on the exemption certificate. The entity making the purchase is represented by the customer business name on your account. If the name on your certificate is correct, work with your Google customer service representative to update the business name on your account.

The certificate was incomplete or incorrect

Examples of incomplete or incorrect information include the certificate not being signed or a box left unchecked. Review the certificate for accuracy and completeness and resubmit.

VAT in Uzbekistan

Google charges 15% value-added tax (VAT) on digital services for individual entrepreneurs located in Uzbekistan. We do not charge VAT for Uzbekistan business accounts.

Business accounts in Uzbekistan

Having a business account in Uzbekistan means your account is used for commercial purposes under a legally registered corporate entity. If you're using Google Workspace services for business purposes under a legally registered entity, we don’t collect VAT. You will be responsible for self-assessing and remitting any taxes due in Uzbekistan, per the ​Google Workspace​ Terms of Service that apply to businesses.

Individual entrepreneur accounts

Individual entrepreneurs, sole traders, and self-employed merchants are classified as individual entrepreneurs. Google charges 15% VAT. If your account is being used for business purposes, but you are not a legally registered corporate entity, please update your tax status to Individual Entrepreneur. Learn how to update your tax information.

VAT in Vietnam

To comply with Vietnam legislation, Google charges 5% value-added tax (VAT) on the gross amount for Google Workspace and other paid subscriptions in your Google Admin console. The gross amount is equal to the usage amount divided by 0.95.

For example, if your Google Workspace usage is $100 USD, the gross amount is 100/0.95 = 105.26. Your VAT charge is .05*105.26 = 5.26. Your total charge is $105.26 USD.

If you're registered for taxes in Vietnam, you can give Google your Vietnam Tax Code, which we will print on your invoice for tax compliance purposes. To update our records, go to update your tax information (below on this page).

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. In the <Region name> tax info section, click Edit and enter your tax ID or VAT ID.
  5. Click Save.

VAT in Zimbabwe

To comply with Zimbabwe legislation, Google charges 15% VAT on digital services provided to customers.

If you’re registered for VAT in Zimbabwe, you can provide Google with your Value Added Tax on Local Sales Number (VAT ID), which we will print on your invoice for tax compliance. To update our records, follow the steps in Update your tax information (later on this page).

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. In the <Region name> tax info section, click Edit and enter your tax ID or VAT ID.
  5. Click Save.

VAT overview

When you set up billing for your service, your account type is automatically set to Business. With a Business account, you’re responsible for self-assessing your organization’s account and paying VAT.

You can’t set up billing with the Individual account type. However, if you currently have this account type, you can keep it, including if you upgrade your Google Workspace subscription. For Individual accounts, Google automatically adds VAT to invoices for services.

Service prices shown on the Google website do not include VAT.

Provide your tax ID

How you provide your tax ID or VAT ID to Google depends on how you pay:

Update your tax information

You're seeing only basic steps

Other important details may apply for your account but you must sign in to see them:

Sign in for more help
Use your administrator account (doesn't end in gmail.com)

  1. Sign in to your Google Admin console.

    Sign in using your administrator account (does not end in @gmail.com).

  2. In the Admin console, go to Menu and then Billingand thenPayment accounts.
  3. Next to your subscription, click Moreand thenView payment settings.
  4. In the <Region name> tax info section, click Edit and enter your tax ID or VAT ID.
    If you're an individual business owner with a taxpayer ID, select the Individual Entrepreneur tax status before entering your tax ID.
  5. Click Save.

About your account type & tax status

Your account type and region determine your available tax statuses. You can change your tax status but not your account type. 

Most existing accounts and all new accounts have the Business account type. The possible tax statuses for Business accounts are Business and Individual Entrepreneur.

Some existing accounts have the Individual account type. The possible tax statuses for Individual accounts are Individual and Individual Entrepreneur. The Individual account type isn’t available if you sign up for a new  account, set up a new billing account, or change your billing currency. However, if you currently have this account type, you can keep it, including if you upgrade your Google Workspace edition. 

Where you see your tax charge

  • The amount of tax charged on your purchase will show as a separate transaction under Billingand thenPayment accounts in the Admin console. Learn how to View and understand your transactions.
  • Your invoice will show the amount of tax charged.

Was this helpful?

How can we improve it?
Search
Clear search
Close search
Google apps
Main menu
5557946707325266256
true
Search Help Center
true
true
true
true
true
73010
false
false