Taxes in your country

OOO Google (Google Russia) filed for bankruptcy in Russia in June 2022 and is no longer operating. On 18 October 2023, the bankruptcy court announced the start of the liquidation phase of Google Russia’s bankruptcy proceedings. During this phase, a court-appointed liquidator will manage Google Russia and its liquidation.

These insolvency proceedings are governed by the Insolvency Law of the Russian Federation. More information about these proceedings is available on the court’s website (link) and the official bankruptcy register (link).

Taxes or Value Added Tax (VAT) might be applicable to your business, depending on its location. Read on to understand what applies in your country. If you'd like information for another country, click the drop-down menu above.

Tax on prepayment

According to local regulations, we are required to charge taxes at the time of prepayment in your country. You will see a dotted line under the payment information with the details of the prepayment amount, tax amount, and total payment amount in the tooltip.

Google Ireland Ltd.

Effective September 1, 2024, an 18% value-added tax (VAT) will apply to Google Ads customers with billing addresses in Uganda, depending on your account type and your provision of tax information.

If you are a non-corporate advertiser (account type is "Individual"), we will begin charging VAT of 18% on digital services. No action is required on your part.

If you are a corporate advertiser (account type is "Organization"), we will begin charging VAT of 18% on digital services unless you provide us with a valid Uganda Taxpayer Identification Number (TIN).

Advertisers on monthly invoicing must contact our support team and provide your TIN so our specialists can update your payments profile accordingly.

Advertisers on automatic or manual payments can update your tax information following the instructions below.

Update your tax information in Google Ads

In your Google Ads account, click the Billing icon .
Click Settings.
On the "Settings" page, click the down arrow next to Payer details.
In the “Uganda Tax Info,” click the pencil icon and enter your TIN.
Click Save.

Note: Google can’t advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Value Added Tax (VAT) and Google Ads status

Beginning July 1, 2024 a Value Added Tax (VAT) of 14% will be charged to Google Ads accounts with an Egypt business address.

For monthly invoicing customers, if they are registered for VAT in Egypt, they can provide us with their VAT Identification Number using this form. For automatic and manual payments customers, the customer can follow the following instructions:

In your Google Ads account, click the Billing icon .
Click Settings.
Click the down arrow next to "Payer details" on the "Settings" page.
In the "Egypt tax info" section, click the pencil icon .
Enter your VAT ID in the "Egypt VAT ID" field.
Click Save.

Customers may also use their payments profile to update their tax information

Sign in to Google payments center settings.
In the "Egypt tax info" section, click the pencil icon .
Enter your VAT ID in the "Egypt VAT ID" field.
Click Save.

Your account is served by Google Ireland Ltd.

Monthly statements

In your country, Google provides Statements on a monthly basis. These documents represent a summary of billing activity for the time period stated on them. Learn more about statements.

If you have questions about monthly statements with regard to filing your taxes, contact your local legislature or tax advisor for guidance.

Google Asia Pacific Pte. Ltd.

Beginning October 1, 2022, all Google Ads sales in Cambodia will be subject to a value added tax (VAT) of 10% if you do not provide a valid VAT tax identification number (VAT TIN). This change affects all Google Ads accounts with a Cambodian business address.

If you provide us with your Cambodian VAT TIN, we will display your VAT TIN on future invoices

Advertisers on automatic or manual payments can update their tax information following the instructions below.

Update your tax information in Google Ads

Sign in to your Google Ads account.
Click the Tools & Settings iconon the top right, then under "Billing," choose Settings.
Under “Cambodia VAT TIN,” click the pencil iconand enter your VAT TIN.
Click Save.

Update your tax information in Google payments center

Sign in to your Google payments account.
Click Settings on the top right side of the page.
Under “Cambodia VAT TIN,” click the pencil iconand enter your VAT TIN.

Click Save.

Note: Google can’t advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Advertisers in Argentina

Tax requirements can differ depending on whether your payment method is set to invoicing or manual payments. See the information below that applies to your payment method.

Manual payments

How taxes are calculated on Banelco or PagoMisCuentas.com payments

When you make a payment, we assume that you included the amount you wanted credited to your account as well as the correct percentage of this amount to cover all applicable taxes. Depending on your tax status, we'll set aside one or more taxes from your Banelco or PagoMisCuentas.com payment before crediting your Google Ads account with the remainder:

VAT at 21%: We apply a perception of 21% VAT to all advertisers' manual payments.
VAT at 3%: This tax applies only if you have registered with the government for VAT (IVA responsable inscripto) but are not registered as a VAT Withholding Agent and do not have an exclusion certificate for VAT.
GRT Perceptions: We apply perceptions for GRT in the provinces where you're registered as a business and Google is a perception agent. We'll need your tax documents to identify your GRT status in each province.

You'll see the perception reflected in your monthly invoice. GRT taxes are calculated based on your VAT category, GRT status, and other factors listed on your GRT tax documents for each province (for example, CM01, CM02, CM05). These perceptions might change in the future, so it’s important that you provide your updated CM01, CM02 and CM05 tax documents. Currently, Google Argentina collects taxes for the following 7 provinces:

Buenos Aires City

Buenos Aires Province

Corrientes

Misiones

Neuquén

San Luis

Chaco

We determine if you're subject to VAT and/or GRT Perceptions from the tax ID and documents that you enter when you create your account. The following tax documents will help us determine the correct tax rates to apply:

F.460/J (Inscripción AFIP) - Federal tax document

CM01 / CM02 (Inscripción IIBB) - Provincial GRT tax document

CM05 - Provincial GRT tax document

Inscripción Ingresos Brutos (IIBB) Local

Exención en Ingresos Brutos or GRT Exempt in each province

Exención IVA / Ganancias

Carta Certificado de Exclusión (Certificate of Exclusion)

Perception Agent named (by province)

Note

It's important for you to provide tax documents when you create your account. If we don’t have the updated tax documents, federal and provincial tax regulations require us to charge you at the highest tax rates, which could affect your total costs.

Getting legal receipts for Banelco or PagoMisCuentas.com payments

Banelco issues a legal receipt for every payment made using the Banelco network. A 4-digit control code will be included to guarantee the authenticity of the receipt.

Depending on how you make a payment, you'll receive a receipt in one of 3 ways:

From the ATM where you made a payment

Print it off the PagoMisCuentas.com website

Print it off your bank's online banking website

Getting legal monthly invoices

The type of invoice you will receive depends on the tax ID number (CUIT or DNI) you entered in your account. If you want to receive an invoice with itemized VAT, you will need to sign up as a VAT-registered business using a CUIT.

You'll get a type A invoice if you entered a valid CUIT for a VAT-registered company.

For DNI, you'll get a type B invoice.

To find out more about invoice types in Argentina, visit the official AFIP invoicing site.

Google will issue a legal invoice between the 3rd and the 5th day of each month reporting your advertising spend, including all applicable taxes, for the previous calendar month. An electronic version will be available in your account. It will also be emailed to the email address you specify in your Billing settings.

Changing your tax information

If you entered incorrect tax information into your Google Ads account, or your tax information has changed, please upload the right documentation following these steps.

Sign in to your Google Ads account.
Click the tools icon on the top right, then under "Billing" choose Billing summary.
Click Settings on the left side of the page.
In the “Argentina Tax Info” section, click the pencil icon , then click Add a file to upload a new document.
Click Save.

If you’re not able to access the “Argentina Tax Info” and/or upload documents, you may not have sufficient payments permissions. Contact the payments profile admin of your Google Ads account to be granted admin or edit access to the payments profile.

Please keep in mind that we're unable to re-issue invoices that were generated before the tax information was updated in your Google Ads account.

Tax exemptions

If you’re tax exempt, upload the certificates when you create your account so we can consider them when we calculate your taxes. If you forgot to do so or if you have been granted a new exception, please upload the certificates in the "Payments profile" section of the Settings page.

Invoicing

How taxes are calculated

Taxes are added to advertising costs and displayed in the Transaction history, and on the monthly invoice. The taxes are calculated according to local laws:

VAT at 21%: We apply a perception of 21% VAT to all your payments.
GRT Perceptions: We apply perceptions for GRT in the provinces where you're registered as a business and Google is a perception agent. We'll need your tax documents to identify your GRT status in each province.

You'll see the perception reflected in your monthly invoice. GRT taxes are calculated based on your VAT category, GRT status, and other factors listed on your GRT tax documents for each province (for example, CM01, CM02, CM05). These perceptions might change in the future, so it’s important that you provide your updated CM01, CM02 and CM05 tax documents. Currently, Google Argentina collects taxes for the following 7 provinces:

Buenos Aires City

Buenos Aires Province

Corrientes

Misiones

Neuquén

San Luis

Chaco

We determine if you're subject to VAT and/or GRT Perceptions from the tax ID and documents that you enter when you create your account. The following tax documents will help us determine the correct tax rates to apply:

F.460/J (Inscripción AFIP) - Federal tax document

CM01 / CM02 (Inscripción IIBB) - Provincial GRT tax document

CM05 - Provincial GRT tax document

Inscripción Ingresos Brutos (IIBB) Local

Exención en Ingresos Brutos or GRT Exempt in each province

Exención IVA / Ganancias

Carta Certificado de Exclusión (Certificate of Exclusion)

Perception Agent named (by province)

Note

It's important for you to provide tax documents when you create your account. If we don’t have the updated tax documents, federal and provincial tax regulations require us to charge you at the highest tax rates, which could affect your total costs.

Getting legal monthly invoices

The type of invoice you will receive depends on the VAT status of your tax ID. If you want to receive an invoice with itemized VAT, you will need to sign up as a VAT-registered business using a CUIT.

To find out more about invoice types in Argentina, visit the official AFIP invoicing site.

Google will issue a legal invoice between the 3rd and the 5th day of each month reporting your advertising spend, including all applicable taxes, for the previous calendar month. An electronic version will be available in your account. It will also be emailed to the email address you specify in your Billing settings.

Changing your tax information

If you entered incorrect tax information into your Google Ads account, or your tax information has changed, contact us and send us the correct tax information.

A Google Ads specialist will contact you within 2 business days to confirm your changes.

Please keep in mind that we're unable to re-issue invoices that were generated before the tax information was updated in your Google Ads account.

Tax exemptions

If you’re tax exempt, provide the appropriate certificates when you create a new credit line so we can consider them when we calculate your taxes . If you forgot to do so, or if you have been granted a new exception, please contact a Google Ads specialist to make sure the information is updated.

If you have a GRT Perceptions tax exemption, please send us the appropriate tax documentation — either your Carta Certificado de Exclusión or your Exención en Ingressos Brutos — through this form.

GRT Perceptions

GRT is a gross income identification number. When you sign up for Google Ads, you must enter your ID or CUIT number. However, the field Gross Revenue Identification (GRT ID) isn't required because not all advertisers are subject to GRT.

What GRT is

The GRT ID is the identification number of gross income tax. Gross Income Tax is the main financial resource for provincial governments. In general, it's calculated solely on sales and the amount of tax is different in each province.

Where to enter GRT

If you choose Banelco or PagoMisCuentas.com as your payment method when you sign up for your Google Ads account, we’ll ask for your DNI or your CUIT (tax ID). If you choose CUIT, you'll have the option to enter a GRT ID. It's important to enter your GRT number without hyphens or spaces. You'll also need to upload tax documents for both VAT and GRT.

How to tell if you're liable

For Buenos Aires city GRT, follow these steps to see if your company is liable for GRT Perceptions, and if so, at what rate:

Visit http://arba.gov.ar/
Enter your tax ID (CUIT) and your company's password. If you don't know the password, please consult your company's finance department.
Select Rol: contribuyente.
In the menu at the top left, titled "Regimen de recaudación por", select Consulta al padrón.
Select the month whose rate you want to see.
The GRT Perceptions rate that Google uses for your payments is listed under "Alícuota de percepción."

For other provinces, check with your local authorities.

Taxes or Value Added Tax (VAT) might be applicable to your business, depending on its location. Read on to see what applies in your country. If you'd like to see information for another country, click the drop-down menu above.

Value Added Tax (VAT) and Google Ads status

From September 1st 2020, to comply with local laws in Colombia, Google needs to collect your tax information to determine VAT applicability. If no tax information is provided, a 19% VAT will be added to Google Ads customer’s invoices from September on. Please update your payment profile accordingly to confirm if you are registered in Colombia under Regimen Comun and provide required documentation if applicable.

Note: Google can’t advise on tax matters, so please contact your own tax adviser for any questions regarding this change.

Automatic payments

Update your tax information in Google Ads

Sign in to your Google Ads account.
Click the tools icon , then under "Billing", choose Settings.
In the "Colombia Tax Info" section, click the pencil icon and enter your information as follows:
- Under "Are you registered under Regimen comun?" select Yes if you're registered
- Under "Please upload your RUT form (Unique Tax Registration form)," upload your RUT document in PDF format.
- Under "Numero de Identificación Tributaria (NIT)," enter your Colombian NIT.
Click Save.

Update your tax information in Google payments center

Sign in to your Google payments account.
Click Settings on the top left side of the page.
In the "Colombia Tax Info" section, click the pencil icon and enter your information as follows:
- Under "Are you registered under Regimen comun?" select Yes if you're registered.
- Under "Please upload your RUT form (Unique Tax Registration form)," upload your RUT document in PDF format.
- Under "Numero de Identificación Tributaria (NIT)," enter your Colombian NIT.
Click Save.

Monthly invoicing

Customers on monthly invoicing must contact our support team so our specialists can update their payments profile accordingly.

Significant Economic Presence (SEP)

From January 2024, to comply with local laws, Google opted to pay a 3% income tax on gross sales to Colombian customers with no withholding application. For that reason invoices for digital services defined by the regulations, issued from January 2024, should not be subject to withholding taxes and the invoices need to be paid in full.

Value Added Tax (VAT) and Google Ads status

Your account is served by Google Ireland Ltd. However, if you receive a notice referring to Affected Products, Google Turkey (Google Reklamcılık ve Pazarlama Ltd. Şti) is your counterparty for these Affected Products until further notice.

Self-assess your VAT

Check with your local tax authority to see if you're required to self-assess VAT in your country. If that's the case, then you'll need to do this with the help of your tax adviser or local tax authority as Google can't advise you.

Monthly statements

In your country, Google provides Statements on a monthly basis. These documents represent a summary of billing activity for the time period stated on them. Learn more about statements.

If you have questions about monthly statements with regard to filing your taxes, contact your local legislature or tax advisor for guidance.

Accounts served by Google Turkey (Google Reklamcılık ve Pazarlama Ltd. Şti)

All Google Ads accounts served by Google Turkey are subject to Value Added Tax (VAT) at the Turkish standard rate, a rate that can change at the government's discretion.

You can expect the following:

You'll always be subject to VAT charges at the current Turkish rate, as required by Turkish legislation. (Your account is served by Google Turkey.)
If you are entitled to a full exemption, please see more details below.
If you are entitled to partial VAT withholding, please see more details below.

VAT exemption

If you are entitled to a 100% VAT exemption then we’ll need to obtain your exemption certificate. Please submit it by completing this form.

Google Turkey Reseller Affected Products

If you received a notice referring to Affected Products, these are the Affected Products referenced in that notice. Google Turkey is your counterparty to contracts governing the provisioning of these Affected Products until further notice:

Google Ads
Authorized Buyers
Display & Video 360
Campaign Manager / Studio
Google Ad Manager (only in respect of such services where Google invoices you)
Search Ads 360
Flight Search
Analytics/Analytics 360
Hotel Ads
YouTube Ads
YouTube Reservation
Waze Ads

Taxes or Value Added Tax (VAT) might be applicable to your business, depending on its location. Read on to see what applies in your country. If you'd like to see information for another country, click the drop-down menu above.

Value Added Tax (VAT) and Google Ads status

From September 1st 2020, to comply with local laws in Chile, Google needs to collect your tax information to determine VAT applicability. If no tax information is provided, a 19% VAT will be added to Google Ads customers invoices from September on. Please update your payment profile accordingly to confirm if you are registered in Chile as a VAT taxpayer and if you are exempt of additional tax (Impuesto adicional).

Note: Google can’t advise on tax matters, so please contact your own tax adviser for any questions regarding this change.

Automatic payments

Update your tax information in Google Ads

Sign in to your Google Ads account.
Click the tools icon , then under "Billing," choose Settings.
In the "Chile Tax Info" section, click the pencil icon and enter your information as follows:
- Under "Are you registered in Chile as a VAT taxpayer?" select Yes if you're registered.
- Under "Are you exempt from additional tax (Impuesto adicional)?" select Yes if you're exempt.
Click Save.

Update your tax information in Google payments center

Sign in to your Google payments account.
Click Settings on the top left side of the page.
In the "Chile Tax Info" section, click the pencil icon and enter your information as follows:
- Under "Are you registered in Chile as a VAT taxpayer?" select Yes if you're registered.
- Under "Are you exempt from additional tax (Impuesto adicional)?" select Yes if you're exempt.
Click Save.

Monthly invoicing

Customers on monthly invoicing must contact our support team so our specialists can update their payments profile accordingly.

Value-Added Tax (VAT) in Taiwan

Value Added Tax (VAT) is a 5% tax on goods and services that is paid to the Taiwanese tax authority. How and whether you pay VAT in Taiwan depends on your payment method and setting. Choose the method or setting that applies to your account below.

Automatic or manual payments by credit card

If you pay for your Google Ads account by credit card, you've signed an agreement with Google Asia Pacific Pte. Ltd. and therefore do not owe VAT.

Manual payments by money transfer, convenience store, or post office

If you pay for your Google Ads account by money transfer, convenience store, or post office, you've signed an agreement with Google Taiwan stipulating that you owe VAT on your Google Ads charges. To cover this tax, Google will automatically pass a portion of each of your payments to the Taiwanese tax authority. We'll mail you a Government Uniform Invoice (GUI) for each payment you make detailing how much you paid in VAT.

How VAT is calculated for manual payments via money transfer, convenience store, or post office

Here's how we calculate the VAT deduction from your Google Ads payment:

When you make a payment, we assume that you included the amount you wanted credited to your account, as well as 5% of this amount to cover VAT. In other words, if you make a payment of X, we break the amount down into Y and 5% of Y. We credit your account Y and pay 5% of Y in VAT.

This is the equation we use:

X = Y + (0.05 * Y)
X = 1.05 * Y
Y = X/1.05

Example

Say you made a payment of NTD 1,050. To determine how much to credit your account, we would calculate:

Y = NTD 1,050/1.05
Y = NTD 1,000

We'd credit your account NTD 1,000 and pass the remaining NTD 50 to your government's tax authority as VAT.

Credit line (monthly invoicing) payment setting

If you have a Google Ads account on credit line (monthly invoicing), you've signed an agreement with Google Taiwan stipulating that you owe VAT on your Google Ads charges. Your monthly invoice will include a VAT tax assessment, and we'll mail you a Government Uniform Invoice (GUI) along with each invoice detailing how much you owe in VAT.

About Government Uniform Invoices (GUIs)

What a Government Uniform Invoice (GUI) is

Business entities selling goods or services in Taiwan need to issue a Government Uniform Invoice (GUI) to the buyer at the time of purchase, as stipulated in the Time Limit for Issuing Sales Documentary Evidence section of Taiwan's Value-added and Non-value-added Business Tax Act.

In accordance with this Act, Google will issue you a GUI each time you make a payment (i.e., purchase advertising services) if your Google Ads account meets the following criteria:

Has a business address in Taiwan
Uses the New Taiwanese Dollar (NTD)
Uses manual payments or credit line (monthly invoicing)
Was created after a certain date

Advertisers with an account that meets these criteria have signed a contract with Google Taiwan. All other advertisers have signed contracts with other Google entities, and therefore we do not issue them GUIs.

One of the purposes of the GUI is to track all Value-Added Tax (VAT) that a business or individual pays. It's therefore important to hold on to your GUIs for filing tax returns.

Your GUI will contain the following information:

GUI ID
Sales amount
VAT
Total amount
Your tax ID, if you selected Business in the "Tax Status" field when creating your account
Description of the service (e.g., Online Advertising)

A few more things to note:

If you selected Business in the Tax Status field when you created your account, we'll issue you a “Business basic format” GUI. Otherwise, we'll issue you an “Individual basic format” GUI.
You will receive a GUI 4 weeks after making a payment.
The title of your GUI will be the company name that you entered in your "Payments profile" on the Settings page. You can edit this information at any time.

GUI delays

You'll receive a Government Uniform Invoice (GUI) within 4 weeks of making a payment. If you haven't received a GUI by then, contact us and request another.

It's possible that your GUI was lost in the mail. However, just to be safe, please check to make sure the address on your Google Ads account's "Payments profile" page is correct. Follow these steps:

Sign in to your Google Ads account at https://ads.google.com.
Click the tools icon and under "Billing" choose Billing summary, and then click the Settings link on the side of the page.
Click Edit and make any necessary changes.
Click Save.

Changing the company name on your GUI

The company name that you enter in your account's "Payments profile" will show as the title for your Government Uniform Invoice (GUI). Follow these instructions to change your GUI title:

Sign in to your Google Ads account at https://ads.google.com.
Click the tools icon and under "Billing" choose Billing summary, and then click the Settings link on the side of the page.
Make your changes in the "Payments profile" section.
Click Save.

Your tax ID on your GUI

Your tax ID will show on your GUI if you selected "Business" in the "Tax status" field when you set up your account. You'll also find your tax ID on your Google Ads account's "Payments profile" section. Here's how to get there:

Sign in to your Google Ads account at https://ads.google.com.
Click the tools icon and under "Billing" choose Billing summary, and then click the Settings link on the side of the page.

Please note that we cannot give you VAT advice. If you have general questions about VAT, contact the Taiwanese tax authority.

Value-Added Tax (VAT) in China

VAT (value-added tax) is a tax on supplied goods or services. Google Advertising (Shanghai) Google Ads users with billing addresses in China are subject to VAT.

As of January 1, 2012, Google Advertising (Shanghai) became a VAT payer under the Shanghai VAT Pilot Program. As of April 1, 2012, Google Advertising (Shanghai) charges and collects VAT on all advertising services provided and issues only VAT Fapiaos to advertisers. The VAT amount is reflected in the VAT Fapiao issued to you.

Google Advertising (Shanghai) cannot provide tax advice. Please consult your tax advisor or tax consultant if you have questions on how the Shanghai VAT Pilot Program affects your business and tax obligations, to determine your VAT status, or to determine what information your VAT Fapiao should contain.

VAT charges

Under the Shanghai VAT pilot program, Google Advertising (Shanghai) is required to charge 6% VAT for all clients, even if they aren't based in Shanghai. There are no exceptions.

For customers other than manual payments customers, your invoices reflect VAT charged on your invoice balance at a 6% rate.

For customers using manual payments, Google deducts 6% VAT from your prepayment amount. For example, if you prepay 1,000 CNY, the amount credited to your account balance will be 943.40 CNY, after deducting 56.60 CNY for VAT.

About Special VAT Fapiaos

Google Advertising (Shanghai) issues Special VAT Fapiaos to customers that are General VAT payers. A Special VAT Fapiao is proof of tax payment that may allow you to claim VAT input credits if you're properly registered with the tax authorities as a General VAT payer.

In order to issue the Special VAT Fapiao, Google Advertising (Shanghai) needs you to provide a scanned copy of your tax registration certificate (the first page and the following page including the VAT tax registration status). We accept the following types of files for your scanned tax registration certificate: PNG, GIF, JPEG, and TIFF. The file must be no larger than 5 MB.

In addition, the following information you provide will be printed on your Special VAT Fapiao and must exactly match your tax registration certificate, if listed there:

Business name
VAT tax registration status (General VAT payer)
Tax registration ID
Registered address
Registered telephone number
Bank account details (bank name, account number)

If you want to have your Special VAT Fapiao delivered to an address other than your registered address, you can provide a separate mailing address by editing your Payments account.

If the information you provide doesn't match your tax registration certificate, or if your scanned tax registration certificate is invalid, corrupted, or unreadable, Google Advertising (Shanghai) won't be able to issue your Special VAT Fapiao. If this happens, we'll email you, asking you to correct the missing or incorrect information. Once you make the necessary corrections, we'll then be able to issue the Special VAT Fapiaos to you.

About General VAT Fapiaos

Google Advertising (Shanghai) issues General VAT Fapiaos to customers that are registered as small-scale VAT payers, non-VAT payers, or individuals. A General VAT Fapiao is official proof of tax payment, but it cannot be used to claim VAT input credits. The following information you provide will be printed on your General VAT Fapiao:

Business name
VAT tax registration status
Tax registration ID (except individuals)
Mailing address
Telephone number

Opting out of VAT Fapiaos

If you don't want to get VAT Fapiaos for your advertising activity, you can opt out by selecting the “Do not send me tax invoices” option in your Payments profile. Until you change this option, Google Advertising (Shanghai) won't attempt to deliver VAT Fapiaos to you.

However, keep in mind that if you opt out of getting VAT Fapiaos, Google Advertising (Shanghai) is still required to charge 6% VAT for all clients and report VAT activity to the appropriate tax authorities.

Region	Las Palmas and Santa Cruz De Tenerife	Ceuta & Melilla
Indirect Tax Rate (%)	7%	0.5%

Taxes or Value Added Tax (VAT) might be applicable to your business, depending on its location. Read on to see what applies in your country. If you'd like to see information for another country, click the drop-down menu above.

Google Asia Pacific Pte. Ltd.

Beginning March 1, 2024, All Google Ads sales in Malaysia will be subject to a sales and services tax (SST) of 8% (increasing from 6%). This change affects all Google Ads accounts with a Malaysian business address.

Note: Google can’t advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Certificates of tax residency

The certificates of residency can be downloaded as .pdf files from this article. Just click the applicable link below.

Certyfikat Rezydencji 2012

Certyfikat Rezydencji 2013

Certyfikat Rezydencji 2014

Certyfikat Rezydencji 2015

Certyfikat Rezydencji 2016

Certyfikat Rezydencji 2017 (Google Ireland Limited)

Certyfikat Rezydencji 2017 (Google Commerce Limited)

Certyfikat Rezydencji 2018 (Google Ireland Limited)

Certyfikat Rezydencji 2018 (Google Commerce Limited)

Certyfikat Rezydencji 2019 (Google Ireland Limited)

Certification of Tax Residence for Tax Year 2020

If you need older versions of the certificate, please contact Google Ads support.

The certificate of residency provided by Google is issued by the Irish tax authority in a electronic form and in English. The certificate in this form is a valid document which is respected by the Polish tax authority.

Value Added Tax (VAT)

All Google Ads accounts in Ireland are subject to Value Added Tax (VAT) at the Irish rate—a rate that can change at the Irish government's discretion.

Here's a look at what you can expect if you're in Ireland:

You'll always be subject to VAT charges at the current Irish rate, as required by Irish legislation. (Your account is served by Google Ireland.)
- If you're on automatic payments, we'll add VAT costs to your Google Ads costs once at the end of every month, to be paid the next time you are charged.
- If you're on manual payments, we'll subtract VAT costs from your balance before it is depleted, once at the end of every month.
- If you're VAT 13b/56b exempt, please indicate this by checking the box under "Do you have a VAT ID." (You can get here by going to the tools icon and then choosing Billing summary under "Billing" to see your tax information.) You'll also need to provide your VAT 13b/56b information.

Google can't give advice about VAT. So if you have a question about VAT registration, contact your tax advisor or revenue commissioner.

Changing your VAT ID

You can change your VAT ID yourself. Click the link below to see how.

Change your VAT ID

Sign in to your Google Ads account.
Click the tools icon and under "Billing" choose Billing summary, and then click the Settings link on the side of the page.
Look for the "Payments profile" section to enter your VAT ID.
Click Save.

A common mistake is to enter a tax number instead of the VAT registration number. The two numbers are different. VAT registration numbers start with a country-specific ID, followed by a maximum of 12 characters (numbers or letters). Visit the European Commission's website if you'd like to check that your VAT registration number is valid.

Find & download your VAT invoice

Note that in your country taxes are charged at the time of payment. If you’re using the manual payment option, you’ll get two sets of invoices: one at the time of prepayment, and another at the end of the month (which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections). If you’re using the automatic payment option, you’ll receive one invoice at the end of the month, which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections.

Here's how to find an invoice in your account:

Sign in to your Google Ads account.
Click the tools & settings icon and under "Billing" choose Documents. Go to Billing
At the top bar, select Tax and statutory documents.
In the table, check the box to the left of the invoices that you’d like to download.
- To select all of the documents that appear in your table, check the box at the very top left of the table.
Select Download selected.
Choose the format you’d like to use to download your invoices.
Select Download.
Alternatively, select Download at the end of each row with the invoice.

The local tax invoices will automatically download to your computer in PDF format for viewing or printing.

VAT invoice availability

A VAT invoice for a particular month is available starting on the 5th business day of the following month. For example, your September VAT invoice will be ready by October 5. VAT invoices are not generated on weekends or bank holidays, so you can expect a delay getting your VAT invoice over those periods.

Discrepancies between your monthly billing activity and your invoice

Sometimes, the charges you see in your monthly billing activity under "Summary" are off by a day or two from those you see on your invoice. In most cases this is expected because Google Ads and banks operate on different systems. Payments and charges don’t always happen at the same time.

If you received an account adjustment or credit and used the credit within the same billing period, this may also cause your VAT invoice to differ from your transaction history.

Invoices are legally valid

The invoices from your Google Ads account are historical invoices. They show your payment requests (that is, they include a line item whenever we initiated a charge or you made a payment to Google.)

Invoices are legally valid—this means they'll be accepted by your local tax authorities.

Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included, and don’t require a special stamp or signature.

If you have questions, contact your local legislature or tax advisor.

Value Added Tax (VAT) and Google Ads status

All Google Ads accounts in South Africa are subject to VAT at the South African rate, which can change at the South African government's discretion. Here's a look at what you can expect if you're in South Africa:

You'll always be subject to VAT charges at the current South African rate, as required by South African legislation as of April 1, 2019.
- If you're on automatic payments, we'll add VAT costs to your Google Ads costs once at the end of every month, to be paid the next time you are charged.
- If you're on manual payments, we'll subtract VAT costs from your balance before it is depleted, once at the end of every month.

Google can't give advice about VAT, so if you have a question about VAT registration, contact your tax advisor or revenue commissioner.

Find & download your VAT invoice

Note that in your country taxes are charged at the time of payment. If you’re using the manual payment option, you’ll get two sets of invoices: one at the time of prepayment, and another at the end of the month (which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections). If you’re using the automatic payment option, you’ll receive one invoice at the end of the month, which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections.

Here's how to find an invoice in your account:

Sign in to your Google Ads account.
Click the tools & settings icon and under "Billing" choose Documents. Go to Billing
At the top bar, select Tax and statutory documents.
In the table, check the box to the left of the invoices that you’d like to download.
- To select all of the documents that appear in your table, check the box at the very top left of the table.
Select Download selected.
Choose the format you’d like to use to download your invoices.
Select Download.
Alternatively, select Download at the end of each row with the invoice.

The local tax invoices will automatically download to your computer in PDF format for viewing or printing.

VAT invoice availability

A VAT invoice for a particular month is available starting on the 5th business day of the following month. For example, your September VAT invoice will be ready by October 5. VAT invoices are not generated on weekends or bank holidays, so you can expect a delay getting your VAT invoice over those periods.

Discrepancies between your monthly billing activity and your invoice

Sometimes, the charges you see in your monthly billing activity under "Summary" and those you see in your invoice are mismatched by a day or two. In most cases this happens because Google Ads and banks operate on different systems. Payments and charges don’t always happen at the same time. If you received an account adjustment or credit and used the credit within the same billing period, this may also cause your VAT invoice to differ from your transaction history.

Invoices are legally valid

The invoices from your Google Ads account are historical invoices. They show your payment requests, which means they include a line item whenever we initiated a charge or you made a payment to Google.

Invoices are legally valid and will be accepted by your local tax authorities.

Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included. These invoices don’t require a special stamp or signature.

If you have questions, contact your local legislature or tax advisor.

Value Added Tax (VAT) and Google Ads status

From April 1, 2022 Google will be required to charge 7.5% VAT for all Google Ads customers with a billing address in Nigeria in order to comply with local legislation.

Following this change, Google will begin to issue customers in Nigeria with VAT invoices that will be available for download in your Google Ads account.

If you need help, please contact your local tax advisor or local tax authority. Google can’t advise you on taxes.

Find & download your VAT invoice

Here's how to find your VAT invoice in your account:

Sign in to your Google Ads account.
Click the “Tools & Settings” icon and under "Billing" choose Documents.
Go there now
At the top bar, select Tax and statutory documents.
In the table, check the box to the left of the invoices that you’d like to download.
- To select all of the documents that appear in your table, check the box at the very top left of the table.
Select Download selected.
Choose the format you’d like to use to download your invoices.
Select Download.
Alternatively, select Download at the end of each row with the invoice.

The local tax invoices will automatically download to your computer in PDF format for viewing or printing.

Monthly statements

In addition to your VAT or Tax invoice, Google also provides Statements on the monthly basis. These documents represent a summary of billing activity for the time period stated on them. Learn more about statements.

If you have questions about monthly statements with regard to filing your taxes, contact your local legislature or tax advisor for guidance.

Value Added Tax (VAT) and Google Ads status

Your account is served by Google Ireland Ltd.

If the tax status of your account is “Business,” check with your local tax authority to see if you're required to self-assess VAT in your country. If that's the case, you'll need to do this with the help of your tax advisor or local tax authority.

From March 1st, 2023 Google will begin charging 12% Value Added Tax (VAT) on digital services to comply with local laws which will impact customers with “Personal” and “Individual entrepreneur” tax statuses. The new tax will be visible in your Summary page under “Billing & payments” as well as in your monthly statements.

Google can’t advise you on tax matters, so please contact your tax adviser for any questions.

Self-assess VAT

If you weren't charged VAT on your Google Ads costs, you might be required to self-assess VAT. Please contact your local tax office for advice.

Monthly statements

In addition to your VAT or Tax invoice, Google also provides Statements on the monthly basis. These documents represent a summary of billing activity for the time period stated on them. Learn more about statements.

If you have questions about monthly statements with regard to filing your taxes, contact your local legislature or tax advisor for guidance.

Value Added Tax (VAT) and Google Ads status

Your account is served by Google Ireland Ltd.

If the tax status of your account is “Business,” check with your local tax authority to see if you're required to self-assess VAT in your country. If that's the case, you'll need to do this with the help of your tax advisor or local tax authority.

From October 1st, 2021 Google will begin charging 20% Value Added Tax (VAT) on digital services to comply with local laws which will impact customers with “Personal” and “Individual entrepreneur” tax statuses.

This will be reflected in your “Transactions” tab under “Billing & payments” as well as in your monthly statements.

Google can’t advise you on tax matters, so please contact your tax adviser for any questions.

Self-assess VAT

If you weren't charged VAT on your Google Ads costs, you might be required to self-assess VAT. Please contact your local tax office for advice.

Monthly statements

In your country, Google provides Statements on a monthly basis. These documents represent a summary of billing activity for the time period stated on them. Learn more about statements.

If you have questions about monthly statements with regard to filing your taxes, contact your local legislature or tax advisor for guidance.

Value Added Tax (VAT) and Google Ads status

From July 1st, 2021 Google will begin charging 19.25% VAT to Google Ads customers with a business address in Cameroon due to change in tax legislation.

Tax invoices and Statements

Following the July 1st change, Google Ads customers with a business address in Cameroon will begin to receive Tax invoices along with Statements. Tax invoices will be generated at the end of the month and you will see a tax of 19.25% applied to the monthly activity.

Advertisers in North America

If you're an advertiser in North America and you claim business income from your Google Ads, you'll need to provide Google's Tax Identification Number (TIN) when filing your taxes. Here's our information:

Google LLC
1600 Amphitheatre Pkwy
Mountain View, CA 94043
Taxpayer Identification Number (TIN) 77-0493581

Note: Individual states have local municipal taxes applicable based on the billing address of the customer. Transaction taxes will be assessed and charged at the end of every month on applicable Ads services.

Advertisers in North America

If you're an advertiser in North America and you claim business income from your Google Ads, you'll need to provide Google's Tax Identification Number (TIN) when filing your taxes. Here's our information:

Google LLC
1600 Amphitheatre Pkwy
Mountain View, CA 94043
Taxpayer Identification Number (TIN) 77-0493581

GST/HST

Effective July 1st, 2021, GST/HST tax applies to all Google Ads customers with billing address in Canada who have not added a GST/HST registration number to their payments profiles.

For current provincial GST/HST tax rates please consult your local tax authority.

Advertisers on monthly invoicing must contact our support team and provide their GST/HST registration number so our specialists can update their payments profile accordingly.

Advertisers on automatic or manual payments can update their tax information following the instructions below.

Update your tax information in Google Ads

Sign in to your Google Ads account.
Click the Tools & Settings icon on the top right, then under "Billing," choose Settings.
Under “Canada Tax Info,” click the pencil icon , and then click Manage tax info.
On the next page click Add tax info under "Canada tax info" and enter your GST/HST registration number in the appropriate "Tax Registration Number" optional field.
Click Save.

Update your tax information in Google payments center

Sign in to your Google payments account.
Click Settings on the top right side of the page.
Under “Canada Tax Info,” click the pencil icon , and then click Manage tax info.
On the next page click Add tax info under "Canada tax info" and enter your GST/HST registration number in the appropriate Tax Registration Number optional field.
Click Save.

QST in Québec

Québec Sales Tax (QST) rate is 9.975% and applies to all Google Ads customers in the province who have not added a QST registration number to their payments profiles.

Advertisers on monthly invoicing must contact our support team and provide their QST registration number so our specialists can update their payments profile accordingly.

Advertisers on automatic or manual payments can update their tax information and provide the QST registration number following the instructions above.

Note:

If you’re an advertiser in Hawaii, who uses automatic or manual payments, your taxes will be assessed and charged at the end of every month.

Accounts served by Google Canada Corporation

All Google Ads accounts served by Google Canada are subject to sales tax based on the billing address on your account. Please note that the rate may change at the government's discretion.

You can expect the following:

You'll always be subject to tax charges at the current rate, as required by Canadian legislation. (Your account is served by Google Canada.)

Google Canada Reseller Affected Products

If you received a notice referring to Affected Products, these are the Affected Products referenced in that notice. Google Canada is your counterparty to contracts governing the provisioning of these Affected Products until further notice:

Google Ads
Authorized Buyers
Display & Video 360
Campaign Manager 360
Google Ad Manager (only in respect of such services where Google invoices you)
Search Ads 360
Flight Search
Google Analytics 360
Hotel Ads
YouTube Ads
YouTube Reservation
Waze Ads

Google Asia Pacific Pte. Ltd.

Effective 1 June 2021, a 15% VAT will apply to all Google Ads customers with billing addresses in Bangladesh who have not added a 13-digit Business Identification Number (BIN) to their payments profiles.

Advertisers on monthly invoicing must contact our support team and provide their BIN so our specialists can update their payments profile accordingly.

Advertisers on automatic or manual payments can update their tax information following the instructions below.

Update your tax information in Google Ads

Sign in to your Google Ads account.
Click the Tools & Settings iconon the top right, then under "Billing," choose Settings.
Under “Bangladesh Tax Info,” click the pencil icon and enter your BIN in the appropriate Business Identification Number optional field.
Click Save.

Update your tax information in Google payments center

Sign in to your Google payments account.
Click Settings on the top right side of the page.
Under “Bangladesh Tax Info,” click the pencil icon and enter your BIN in the appropriate Business Identification Number optional field.
Click Save.

Note: Google can’t advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Beginning January 1, 2024, all Google Ads sales in Singapore will be subject to an increase in Goods and Services Tax (GST) from 8% to 9%. This change affects all Google Ads accounts with a Singaporean business address.

Note: Google can’t advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Google Asia Pacific Pte. Ltd.

Effective 1 September 2021, a 7% VAT will apply to all Google Ads customers with billing addresses in Thailand who have not added a 13-digit Thai VAT ID to their payments profiles.

Advertisers on monthly invoicing must contact our support team and provide their Thai VAT ID so our specialists can update their payments profile accordingly.

Advertisers on automatic or manual payments can update their tax information following the instructions below.

Update your tax information in Google Ads

Sign in to your Google Ads account.
Click the Tools & Settings icon on the top right, then under "Billing," choose Settings.
Under “Thailand Tax Info,” click the pencil icon and enter your Thai VAT ID in the appropriate Tax Registration Number optional field.
Click Save.

Update your tax information in Google payments center

Sign in to your Google payments account.
Click Settings on the top right side of the page.
Under “Thailand Tax Info,” click the pencil icon and enter your Thai VAT ID in the appropriate Tax Registration Number optional field.
Click Save.

Note: Google can’t advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Google New Zealand Limited

Beginning, Nov 1, 2018 invoices will be issued by Google New Zealand Limited as a reseller of these services. All Google Ads sales in New Zealand will be subject to a goods and services tax (GST) of 15%. This change affects Google Ads accounts with New Zealand business addresses.

Note:

Google can’t advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Find & download your VAT invoice

Note that in your country taxes are charged at the time of payment. If you’re using the manual payment option, you’ll get two sets of invoices: one at the time of prepayment, and another at the end of the month (which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections). If you’re using the automatic payment option, you’ll receive one invoice at the end of the month, which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections.

Here's how to find an invoice in your account:

Sign in to your Google Ads account.
Click the tools & settings icon and under "Billing" choose Documents. Go to Billing
At the top bar, select Tax and statutory documents.
In the table, check the box to the left of the invoices that you’d like to download.
- To select all of the documents that appear in your table, check the box at the very top left of the table.
Select Download selected.
Choose the format you’d like to use to download your invoices.
Select Download.
Alternatively, select Download at the end of each row with the invoice.

The local tax invoices will automatically download to your computer in PDF format for viewing or printing.

VAT invoice availability

A VAT invoice for a particular month is available starting on the 5th business day of the following month. For example, your September VAT invoice will be ready by October 5. VAT invoices are not generated on weekends or bank holidays, so you can expect a delay getting your VAT invoice over those periods.

Discrepancies between your monthly billing activity and your invoice

Sometimes, the charges you see in your monthly billing activity under "Summary" are off by a day or two from those you see on your invoice. In most cases this is expected because Google Ads and banks operate on different systems. Payments and charges don’t always happen at the same time.

If you received an account adjustment or credit and used the credit within the same billing period, this may also cause your VAT invoice to differ from your transaction history.

Invoices are legally valid

The invoices from your Google Ads account are historical invoices. They show your payment requests (that is, they include a line item whenever we initiated a charge or you made a payment to Google.)

Invoices are legally valid—this means they'll be accepted by your local tax authorities.

Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included, and don’t require a special stamp or signature.

If you have questions, contact your local legislature or tax advisor.

PT Google Indonesia

Starting October 1, 2019, invoices will be issued by PT Google Indonesia as a reseller of the services. To comply with local tax regulations, all Ads sales in Indonesia will be subject to a VAT of 10% before April 2022 and VAT of 11% from April 2022 onwards. This change affects Google Ads accounts with Indonesia billing addresses.

For customers who wish to withhold a 2% withholding tax on your payment, you are required to send a withholding tax slip (“Bukti Potong”) to us to avoid any outstanding balance in your account. The withholding tax slip must be sent to us within the payment deadline, as indicated in the commercial invoice. Please refer to below for the address.

If your withholding tax slip does not have a QR code, you must send the original hardcopy using POS Indonesia to one of the addresses below:

If you pay for ads via credit/debit card or ATM transfer: PO BOX 176 Cibinong 16900, Jl. Tegar Beriman No.7, Pakansari, Cibinong, Bogor, Jawa Barat 16914-Indonesia
If you are an invoicing customer: PO BOX 188 Cibinong 16900, Jl. Tegar Beriman No.7, Pakansari, Cibinong, Bogor, Jawa Barat 16914-Indonesia

If your withholding tax slip has a QR code, you can send the softcopy to one of the email addresses below, with the subject line “PTGI Withholding Tax Slip”:

If you pay for ads via credit/debit card or ATM transfer: [email protected]
If you are an invoicing customer: [email protected]

For customers with VAT collector status, you’re required to provide a Notice of Registration (Surat Keterangan Terdaftar, or SKT) issued by the Ministry of Finance of the Republic of Indonesia (Kementerian Keuangan Republik Indonesia). You can upload copies of the documents in the “Settings” section of your payments profile. Learn more about VAT collector status.

Tax ID requirement

Individual customers

If your account type is INDIVIDUAL, you are required to provide your Residential Identity Number ("Nomor Induk Kependudukan" or "NIK"). Google will not be able to issue you with a valid Faktur Pajak if you do not provide a valid NIK. Please also verify that the name and billing address in your profile exactly matches the address registered with the Indonesian tax authorities for your NIK.

To update your NIK:

Sign in to your Google Ads account.
On the left navigation panel, click Billing, and choose Settings.
In the Address section, click on the pencil icon , update your address to match the address registered with the Indonesia tax authorities for your NIK, if required.
In the "Indonesia Tax Info" section, click the pencil icon , enter your NIK in the "Residential Identity Number (NIK)" field.
Click Save.

Organization customers

If your account type is ORGANIZATION,

For Head Office taxpayers

In January 2025, the Nomor Pokok Wajib Pajak (NPWP) is changing from 15 digits to 16 digits, with the addition of the number "0" in front of the existing 15-digit NPWP. If you have already provided a valid NPWP, Google will make this update to your payments profile by adding the number "0" in front of your existing 15-digit NPWP. No action is required of you.

For Branch Office taxpayers

If you identify as a Branch Office taxpayer, you must provide your 22-digit Nomor Identitas Tempat Kegiatan Usaha (NITKU) to receive Faktur Pajak documents from Google. The 22-digit NITKU will appear on your Faktur Pajak once the new regulations go into effect in 2025.

Please also verify that the name and billing address in your profile exactly matches the address registered with the Indonesian tax authorities for your NPWP or NITKU.

If you are an invoicing customer, contact us to update your NPWP, or provide your NITKU. If you are not an invoicing customer, follow the below steps:

Sign in to your Google Ads account.
On the left navigation panel, click Billing, and choose Settings.
In the "Name and Address" sections, click on the pencil icon , update your name and address to match those registered with the Indonesia tax authorities for your NPWP or NITKU, if required.
In the "Indonesia Tax Info" section, please review if your 15-digit NPWP is correct.
If it needs to be updated, click the pencil icon and update your NPWP in the Nomor Pokok Wajib Pajak (NPWP) field, then proceed to step 7.
If you are a Branch Office customer, in the "Indonesia Tax Info" section, select the radio button for Branch Office and enter your 22-digit NITKU in the Nomor Identitas Tempat Kegiatan Usaha (NITKU) field.
Click Save.

Note: Google can't advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Withholding taxes

In relation to payment to be made by You on or after 1 July 2018 of fee for offshore digital services provided by Google Asia Pacific Pte Ltd / Google Ireland Ltd, a 5% tax is applicable in accordance with the provisions of Pakistan Finance Act, 2018. Where applicable, You may need to deposit this tax in accordance with Google Ads program Terms and Conditions, under which customers are responsible for any tax or government charges applicable in Pakistan on the services availed of by them.
Keep in mind that Google can't advise you on tax or government charge matters. Please contact your tax and payments adviser for any questions about this change.

Indirect taxes

Because your Google Ads business contract is registered with Google Asia Pacific Pte. Ltd., Singapore, local indirect taxes aren't applied to your Google Ads activity. Thus, indirect taxes won't be shown on the invoice.

Google Australia Pty Limited

Beginning, Nov 1, 2016 invoices will issued by Google Australia Pty Limited as a reseller of these services. All Google Ads sales in Australia will be subject to a goods and services tax (GST) of 10%. This change affects Google Ads accounts with Australian business addresses.

Note: Google can’t advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Find & download your VAT invoice

Note that in your country taxes are charged at the time of payment. If you’re using the manual payment option, you’ll get two sets of invoices: one at the time of prepayment, and another at the end of the month (which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections). If you’re using the automatic payment option, you’ll receive one invoice at the end of the month, which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections.

Here's how to find an invoice in your account:

Sign in to your Google Ads account.
Click the tools & settings icon and under "Billing" choose Documents. Go to Billing
At the top bar, select Tax and statutory documents.
In the table, check the box to the left of the invoices that you’d like to download.
- To select all of the documents that appear in your table, check the box at the very top left of the table.
Select Download selected.
Choose the format you’d like to use to download your invoices.
Select Download.
Alternatively, select Download at the end of each row with the invoice.

The local tax invoices will automatically download to your computer in PDF format for viewing or printing.

VAT invoice availability

A VAT invoice for a particular month is available starting on the 5th business day of the following month. For example, your September VAT invoice will be ready by October 5. VAT invoices are not generated on weekends or bank holidays, so you can expect a delay getting your VAT invoice over those periods.

Discrepancies between your monthly billing activity and your invoice

Sometimes, the charges you see in your monthly billing activity under "Summary" are off by a day or two from those you see on your invoice. In most cases this is expected because Google Ads and banks operate on different systems. Payments and charges don’t always happen at the same time.

If you received an account adjustment or credit and used the credit within the same billing period, this may also cause your VAT invoice to differ from your transaction history.

Invoices are legally valid

The invoices from your Google Ads account are historical invoices. They show your payment requests (that is, they include a line item whenever we initiated a charge or you made a payment to Google.)

Invoices are legally valid—this means they'll be accepted by your local tax authorities.

Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included, and don’t require a special stamp or signature.

If you have questions, contact your local legislature or tax advisor.

Google Japan G.K.

From Apr 1, 2019 invoices will be issued by Google Japan G.K. as a reseller of the services. This means that ads sales in Japan will be subject to a Japan Consumption Tax (JCT) of 10%. This change affects Google Ads accounts with a business address in Japan.

Note: Google can’t advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Taxes in India

If you're located in India, you'll be charged a Goods and Services tax (GST) on all the purchases you make.

GST is a dual taxation model where both the Indian states and the Indian central government apply tax on services and goods.

GST consists of 3 types of taxes: central tax, state tax, and integrated tax. Google’s location that provides the services and your purchase location determine which tax is applied to your purchase. The following are the rates:

Central GST (CGST) rate: 9%
State GST (SGST) rate : 9%
Integrated GST (IGST) rate: 18%

Note:

Advertisers with a bill-to address in Haryana (namely, intra-state service) are charged with CGST + SGST rates. All others are charged with the IGST rate.
GST for SEZ advertisers is 0%.

If you're receiving services from Google India Private Limited (GIPL), then your tax ID will determine which tax is applied to your purchase. Goods and Services Tax Identification Numbers (GSTINs) are mandatory for business accounts, but optional for individual accounts.

Where to submit GSTIN

If you use the monthly invoicing payment setting, contact your account manager or email us to submit your GSTIN.

All other advertisers can enter their information by navigating to "Billing & payments", then clicking "Settings" from the menu on the left. In your "Payments Profile", you'll notice a section called "India Tax info" where you can enter any relevant ID numbers.

For Agency-handled accounts, ensure that the address and GST provided correspond to the company and state paying for the invoices and claiming GST. If the “Bill-to” company name and address in your invoice differ from the company actually paying the invoices, update the bill-to address.

For Business or Individual accounts, ensure that the address and GSTIN provided are of the location where the services would be received. This means that the GSTIN should correspond to the state reflecting in the “Bill-to” address in your invoices. If the GSTIN doesn't match the state of the bill-to address, the invoice is deemed to be issued to an unregistered customer and reported accordingly in Google’s GST returns.

This information ensures the correct taxes are assessed.

Keep in mind:

Advertisers who use automatic or manual payments have taxes assessed and charged once per month, at the end of the month.
Google can't advise on tax matters. Contact your company’s tax adviser for any questions about this change.

About Tax Deducted at the Source (TDS)

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 in Form 16A within 15 days from the due date of filing of TDS return—specifically by August 15, November 15, February 15, and June 15.

No TDS certificates for the previous financial year are accepted if sent after June 15 of the current financial year. For example, TDS certificates for fiscal year 2021—2022 should be sent no later than June 15, 2022.

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

Google India Pvt. Ltd.

No.3, RMZ Infinity, Tower E,

Old Madras Road, 4th & 5th Floor,

Bangalore - 560 016

Sending Tax Deducted at the Source (TDS) certificate

If your 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, send a digital copy of the TDS certificate—either electronically signed or a PDF scan of the signed certificate—to us by email. After the credit amount has been approved, it'll be added to your account.

How much TDS

The current rate of TDS for advertising-related payments to Google India Private Limited is 2% excluding GST (per Circular No. 23 of 2017 dated July 19, 2017 issued by the Central Board of Direct Taxes, Ministry of Finance, and Government of India). However, the rate of TDS is subject to change according to government regulations. Note that Google Ads can't advise on tax matters. If you have more questions regarding TDS or other tax matters, check with a tax consultant.

Declaration under 206AB of the Income Tax Act, 1961

Google has filed the income tax returns for the 2 assessment years relevant to the 2 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 doesn't 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 doesn't apply.

Taxes in Russia

All Google Ads advertisers with a Russian billing address are charged 20% Value Added Tax (VAT) for all their Google Ads costs, with no exceptions.

Here's a look at what you can expect if you're in the Russian Federation:

Whether you select "Business," “Individual entrepreneur,” or "Personal" as your tax status, you'll always be subject to VAT charges at the current Russian rate, as required by Russian legislation. (Your account is served by Google Russia.)
You'll see the VAT charges by clicking the tools icon and choosing Billing summary under "Billing." VAT is charged on actual usage.

VAT on USN

According to tax regulations in Russia, if you're on USN, you're not supposed to pay VAT for goods and services you are selling or buying. However, when you're buying goods or services from a company operating under the general tax regime, you pay VAT included in the prices of the product or service. Since OOO “Google” is operating under general tax regime, you'll also pay VAT for Google Ads.

Keep in mind that Google can't give advice about VAT. So if you have a question about VAT registration, contact your tax advisor or revenue commissioner.

Changing your tax status

When you sign up for Google Ads, you'll need to choose a tax status of Personal, Individual entrepreneur, or Business. If you need to change your tax status, please contact us. Any changes won't affect previous transactions or accounting documents, and will only be effective starting from the date we make the change.

Changing your VAT information

To check the company name or tax IDs (INN and KPP) that appear on your monthly invoices, click the tools icon Google Ads | tools [Icon] and under "Billing" choose Billing summary, then click Settings.

Update your KPP number

If your KPP number has changed, you can edit it in your account. To update your KPP, please follow the steps below:

Sign in to your account at https://ads.google.com.
Click the tools icon and under "Billing" choose Billing summary.
Click Settings from the menu on the left, then and look for the "Payments profile" section.
Click the pencil icon to edit, and update the KPP. Click Save when you're done.

Note

We can change your KPP if your INN stays the same. You may not change your tax IDs and company name from those of one registered company to another. If you'd like your Google Ads account to be for a different registered company (with a different INN), please contact us. Any changes won't affect previous transactions or accounting documents, and will only be effective starting from the date we make the change.

Change your company name

If your company name has changed, contact us. In order to update this information, we need a scanned copy of your tax certificate stating your tax IDs and registered company name. Once we receive and verify your tax certificate, we'll change the company name that appears in your Google Ads account and on your monthly invoices. We'll let you know when we've done so.

Note

We can change your KPP or company name only if your INN stays the same. You may not change your tax IDs and company name from those of one registered company to another. If you would like your Google Ads account to be for a different registered company (with a different INN), please contact us. Any changes won't affect previous transactions or accounting documents, and will only be effective starting from the date we make the change.

Correct your INN

If your Google Ads account has an incorrect INN (tax ID), it can be changed only if it was mistyped when creating your Google Ads account. Contact us and provide a scanned copy of your tax certificate stating your tax IDs and registered company name. Once we receive and verify your tax certificate, we'll change the INN that appears in your Google Ads account and on your monthly invoices.

If you'd like your Google Ads account to be for a different registered company (with a different INN), please contact us. Any changes won't affect previous transactions or accounting documents, and will only be effective starting from the date we make the change.

Change your legal or mailing addresses

If your legal address or mailing address have changed, here's how to update them:

Sign in to your account at https://ads.google.com.
Click the tools icon and under "Billing," choose Billing summary.
To update your legal address, go to the "Payments profile" section and make your changes. Click Save when you're done.
To update your mailing address, go to the "Payments account" section and make your changes. Click Save when you're done.

Calculating VAT

You can see your VAT charges by clicking the tools icon Google Ads | tools [Icon] and choosing Billing summary under "Billing," then clicking Transactions from the menu on the left.

How VAT is calculated

VAT is charged based on the value of your accrued clicks and impressions.

Usage + VAT = Payment amount

When VAT is charged

VAT may be charged once at the end of the month based on the costs accrued during the month of service.

Example

Say your Google Ads account receives a payment on June 10th for RUB 100.
Usage accrues each day until that payment of RUB 100 is completely spent on June 25th.
A VAT line item appears on June 25th showing the VAT charge taken from the RUB 100 payment.

Example

Say your Google Ads account receives a payment on June 25th for RUB 100.
By the end of the month, June 30, RUB 50 of the payment has been spent. A VAT line item appears on June 30th showing the VAT charge taken on the RUB 50 usage.

Note that VAT charges may cover the taxed amount for more than one payment if more than one payment is completely spent.

VAT on promotional credit or adjustments

If you earned a reward from a promotional offer or any other type of credit adjustment, VAT will automatically be applied to the usage paid by this credit. This amount of VAT will then be refunded completely once the total credit is spent, or refunded partially at the end of the same month if the credit is only partially spent.

If you have any trouble understanding VAT charges, please contact us.

VAT and "Your remaining credit"

The Summary page has two sections stating the balance of your account:

The "Your remaining credit" section above the table shows the amount left for advertising activity and an estimated amount of future VAT charges. Check this field to estimate the amount of money left in your account.
The "Balance" column in the transaction history table: Shows your account balance without including any estimated future VAT charges on unused payment amounts.

The bids and budgets you set on the "Campaigns" tab don't include VAT.

Value Added Tax (VAT) is a 10% tax on goods and services that is paid to the Korean tax authority. How and whether you pay VAT in Korea depends on your payment method.

If you are a corporate advertiser (account type is "Organization") and have provided a valid BRN (Business Registration Number), we will provide you an electronic VAT invoice for each month, which can be used for your tax filing purposes. If your payment method is debit card or credit card, you will also receive a debit or credit card receipt from the payment processor.

For corporate advertisers who receive both the electronic VAT invoice and the debit or credit card receipt, continue to use the electronic VAT invoice for tax filing purposes.

Choose the payment method that applies to your account below.

Manual and automatic payments by debit or credit card

If you sign an agreement with Google Asia Pacific Pte. Ltd.:

From July 1, 2019 onwards, in accordance with local laws in South Korea, Google has started adding value added tax (VAT) of 10% to all transactions, unless you're a corporate advertiser and have provided a valid Business Registration number per the format xxx-xx-xxxxx.

If you sign an agreement with Google Korea LLC:

We will add a value added tax (VAT) of 10% to all transactions. You'll find an amount listed for VAT for your ad spending on the "Billing transactions" page.

If you are a corporate advertiser and have provided a valid Business Registration number, you'll receive an electronic VAT invoice for each month, which can be used for your tax filing purposes, within the first 10 days of the following month. The invoice is emailed to the main billing contact in your account by Google's local invoicing partner, MakeBill. This invoice will show the amount that was used to calculate VAT. If you're an individual advertiser, you will not receive any electronic VAT invoice.

In addition, you will also receive a credit or debit card receipt from your card payment processor. If you receive both electronic VAT invoice and credit or debit card receipt, continue to use the electronic VAT invoice for tax filing purposes.

Updating your VAT information

You can update your VAT information at any time in your account. Here's how:

Sign into your Google Ads account.
Click the tools icon and choose Summary under "Billing & payments".
Click Settings along the side of the page.
Find the "Payments profile" and make your changes.
Click Save when you're done.

Manual payments by LG U+

When you make an LG U+ payment, we automatically deduct 10% VAT from your payment to use against your anticipated advertising costs. We then serve your ads with the remaining amount of the payment. As your ads run, we pay VAT every month based on the advertising costs you've accrued that month.

On the "Billing transactions" page, you'll find an amount listed for VAT for each payment. If you are a corporate advertiser, you'll receive an electronic VAT invoice for each month, which can be used for your tax filing purposes, within the first 10 days of the next month. The invoice is emailed to the main billing contact in your account by Google's local invoicing partner, MakeBill. This invoice will show the amount that was used to calculate VAT. If you're an individual advertiser, you will not receive any electronic VAT invoice.

Note that LG U+ will provide you with a receipt for each of your payments. This receipt cannot be used for your VAT report.

Updating your VAT information

You can update your VAT information at any time in your account using the following steps:

Sign into your Google Ads account.
Click the tools icon and choose Summary under "Billing & payments".
Click Settings along the side of the page.
Find the "Payments profile" and make your changes.
Click Save when you're done.

Monthly invoicing payment setting

If you have a Google Ads account on monthly invoicing and are using the KRW currency, we'll charge you 10% VAT based on your monthly advertising costs. If you are not using the KRW currency, you've signed an agreement with Google Asia Pacific and are subject to VAT if you have not provided a valid Business Registration Number.

For customers using the KRW currency, a link to a local tax invoice will be emailed every month to the primary billing contact by MakeBill, Google's local invoicing partner. To update your VAT information or change the email address that your local tax invoice is sent to, contact us.

If you're an advertiser in Mexico on manual payments or monthly invoicing, Google will charge you 16% to cover Impuesto sobre Valor Agregado (IVA). How this happens depends on your payment setting. Click the appropriate link below to learn more.

Monthly invoicing payments setting

If you're on monthly invoicing, Google adds 16% of your costs to your invoice to cover IVA.

Automatic payments setting

We will add the Impuesto sobre Valor Agregado (IVA) tax of 16% to all transactions. You'll find an amount listed for IVA for your ad spending on the "Billing activity" page.

If you have provided a valid RFC (Registro Federal de Contribuyentes) number, you'll receive an electronic invoice for each month, within the first 5 days of the following month. The invoice is emailed to the main billing contact in your account by Google's local invoicing partner, Edicom. This invoice will show the amount that was used to calculate IVA.

In addition, you will also receive a credit or debit card receipt from your card payment processor.

Manual payments setting

Google deducts 16% from all your manual payments to cover IVA. Google will then credit your account with the remainder.

When you make a payment, Google assumes that you included the amount you wanted credited to your account as well as 16% of this amount to cover IVA.

This means that if you make a payment of X, Google will break the amount down into Y and 16% of Y, which together equal X. Google will credit your account Y and pay 16% of Y in tax to the Mexican tax authority.

This is the equation Google uses, where X is the amount of your payment, and Y is the amount credited to your account:

X = Y + (0.16 * Y)
X = 1.16 * Y
Y = X/1.16

Here's a more specific example:

Pretend you made a payment of $116 MXN. To determine how much to credit your account (Y), Google would calculate:

Y = MXN 116/1.16
Y = MXN 100

We'd credit your account MXN 100 and pass the remaining MXN 16 to the Mexican tax authority.

How to change your tax information

If you entered incorrect tax information, please contact us and send the correct tax information. a Google Ads specialist will contact you to confirm the change. However, we're unable to re-issue invoices that were generated before the tax information was updated in your Google Ads account.

Taxes in Ukraine

All Google advertisers that pay by bank transfer and have a Ukraine billing address are subject to Value Added Tax (VAT) charges at the current Ukrainian rate of 20%, as required by Ukrainian legislation.

If your account is served by Google Ukraine, according to tax regulations in Ukraine, when you’re buying goods or services from a company operating under the general tax regime, you pay VAT included in the prices of the product or service. Since "Google Ukraine" is operating under the general tax regime, you’ll also pay VAT for Google Ads.

If your account is served by Google Ireland and you pay by credit card, from January 1, 2022 Google will begin charging 20% VAT for Personal tax status customers as well as Individual entrepreneur tax status customers whose “VAT registration status” is set to “Not registered”. There will be no change to Business tax status customers.

Customers affected by this change will be able to add or update their tax status in the Google Ads account once. If future changes are required, scroll down to the “Changing VAT registration status” section to learn how to make changes to VAT registration status.

You can see your VAT charges on your "Transactions" or “Summary” pages. To get there, click the tools icon Google Ads | tools [Icon] and under "Billing" choose Billing summary.

Keep in mind that Google can't give advice about VAT. So if you have a question about VAT registration, contact your tax advisor or revenue commissioner.

Changing your tax status

When you sign up for Google Ads, you'll need to choose a tax status of Personal, Individual entrepreneur, or Business. Once you make your choice, it's not possible to switch to a different status. For example, if you chose Personal, you can't change the status to Business instead.

If you need to change your tax status, please close your existing Google Ads account and create a new account with your preferred status. Use a different email address to create this new account. Or, if you'd like to use the same email address, you'll need to change it in your existing Google Ads account before closing it out.

Changing your VAT information

To check the company name, legal address, or tax IDs (EDRPOU) that appear on your monthly invoices, click the tools icon Google Ads | tools [Icon] and under "Billing" choose Billing summary, then click Settings along the left-hand side.

Changing your company's legal name

If your company name has changed, contact us. In order to update this information, we need a scanned copy of your official registration documents stating your tax IDs, registered company name, and legal address. Once we receive your official registration documents, we'll change the company name that appears in your Google Ads account and on your accounting documents. We'll let you know when we've done so. After the changes are made, you can request a revision of the previously issued documents that reflect the corrected name and EDRPOU.

Note

We can change your company name only if your EDRPOU stay the same. You may not change your tax IDs and company name from those of one registered company to another. If you would like your Google Ads account to be for a different registered company (with a different IIN), please create another account.

Correcting your EDRPOU

If your Google Ads account has an incorrect EDRPOU or IIN (tax ID), it can be changed only if it was mistyped when creating your Google Ads account. Contact us and provide a scanned copy of your tax certificate stating your tax IDs and registered company name. Once we receive and verify your tax certificate, we'll correct the IIN or EDRPOU that appear in your Google Ads account and on your future accounting documents. Revisions of previously issued documents aren't possible in this case. The corrected IIN or EDRPOU will be shown only on documents issued after the correction is made.

If you'd like your Google Ads account to be for a different registered company (with a different IIN or EDRPOU), please create another account.

Changing VAT registration status

If your VAT registration status has changed, contact us. You'll need to provide a scanned copy of your tax certificate stating your tax IDs, registered company name, and VAT registration tax status. Once we receive and verify your tax certificate, we'll change the status in your Google Ads account. The change will appear on your future accounting documents. Revisions of previously issued documents are not possible in this case.

Changing your legal or mailing address

If your legal address or mailing address have changed, here's how to update them:

Sign in to your account at https://ads.google.com.
Click the tools icon and under "Billing" choose Billing summary.
To update your legal address, go to the Settings page and look for your "Payments profile." Click Save when you're done.
To update your mailing address, go to the "Payments account" section and make your changes. Click Save when you're done.

About VAT

How VAT is calculated

VAT is calculated based on the value of your accrued advertising costs, such as clicks or impressions.

Advertising costs + VAT = Payment amount

When VAT is charged

VAT may be charged:

Once a payment has been completely spent in the account, or
At the end of the month if a payment is only partially spent

Example: Payment fully spent in a month

Say your Google Ads account receives a payment on June 10th for UAH 200.

Advertising costs accrue each day until that payment of UAH 200 is completely spent on June 25th.
A VAT line item appears on June 25th on your main Billing page showing the VAT charge taken from the UAH 200 payment.

Example: Payment partially spent in a month

Say your Google Ads account receives a payment on June 10th for UAH 200.

By the end of the month, June 30, only UAH 100 of the payment has been spent. A VAT line item appears on June 30th on your main Billing page showing the VAT charge taken on the UAH 100 advertising costs.
Say that the remaining balance of that payment is spent by July 3. A VAT line item appears on July 3 on your main Billing page showing the VAT charge taken on the remaining UAH 100.

Note that VAT charges may cover the taxed amount of more than one payment if more than one payment is completely spent on a single day.

If you have any trouble understanding VAT charges, please contact us.

VAT on adjustments or promotional credit

If you have a credit from a promotional offer or any other type of credit adjustment, VAT will first be automatically applied to the advertising costs paid for by the credit. Then, once the total credit is spent, the deducted VAT charges will be refunded to your account. If the credit is only partially spent, the deducted VAT charges will be partially refunded at the end of the same month.

VAT and your account's "Current balance"

To find your current balance, visit your Billing "Transactions" or “Summary” pages by clicking the tools icon Google Ads | tools [Icon] and choosing Billing summary under "Billing." You'll find places that show your account balance:

Summary: "Your balance" section shows your balance that can be fully spent on future advertising activity.
- The field "Credit remaining" shows the amount left for advertising activity and an estimated amount of future VAT charges. Check this field to estimate the amount of money left in your account.
Transactions: The "Balance" column in the transaction history table shows your account balance (calculated by subtracting the amount in the "Credits" column from the amount in the "Debits" column) without including any estimated future VAT charges on unused payment amounts.

The bids and budgets you set in your campaigns don't include VAT.

Next step

Learn about the documents you may receive.

Note

If you don't see your country listed, that means we don't have tax information for that country. Please contact your local tax authority for this information.

Value Added Tax (VAT) and Google Ads status

When you create your account, you'll be asked to confirm your account type, purpose of use of the account, and tax status. These settings will affect the way you assess and report VAT. They are permanent and can’t be changed after you complete your billing sign up, so make your selection very carefully. These settings may also be used for advertiser identity verification.

Your account is served by Google Ireland Limited. However, if you receive a notice referring to Affected Products, Google France SARL is your counterparty for these Affected Products until further notice.

Google France Reseller Affected Products

If you received a notice referring to Affected Products, these are the Affected Products referenced in that notice. Google France SARL is your counterparty to contracts governing the provisioning of these Affected Products until further notice.

Google Ads
Authorized Buyers
Display & Video 360
Campaign Manager 360
Google Ad Manager (only in respect of such services where Google invoices you)
Search Ads 360
Flight Search
Google Analytics 360
Hotel Ads
YouTube Ads
YouTube Reservation
Waze Ads

Accounts served by Google France SARL

All Google Ads accounts served by Google France SARL are subject to Value Added Tax (VAT) at the French standard rates, which can change at the government's discretion.

Below are the different VAT rates for Metropolitan France and other French territories.

Bill-to Address	VAT Rate Applied
France	20%
Corsica Islands	20%
Guadeloupe	8.5%
Martinique
Réunion Islands
French Guiana, Mayotte	0%
St Pierre and Miquelon	0%

Account type

For the Account type, you can select either an Organization or Individual.

Organization

Choose this setting if you are signing up for someone other than yourself or other than in your name. For example, choose this setting if you represent a business, organization, partnership or educational institution, or choose this setting if you are a sole proprietor signing up under a trade name.

Individual

Choose this setting if you are signing up in your own name and will use the account for your own purposes. For example, choose this setting if you are a sole entrepreneur signing up in your own name and for your own use. If you're registered as an Individual, you won't be able to add or remove users, or change permissions to your payments profile.

Purpose of use

Select Business if the purpose of use is for business or commercial services. Business use means that you'd like to see an economic benefit from your advertising, such as increased revenue, sales, or signups. This includes affiliates, sole traders, self-employed merchants, partnerships, and others.

Alternatively select Eligible non-business if the purpose of use is only for political, charitable, or non-profit activity.

Note: Purpose of use setting will be visible only during the initial signup of the account. Google Ads should be used predominantly for business purposes in the European Union.

Tax information

Tax treatment is determined by your Purpose of use. Tax status and optional VAT ID setting will appear after you’ve selected Account type and Purpose of use. If you sign up for other Google products, tax treatment for the other products may be determined in some cases by tax status. The "Purpose of use" setting is permanent and will affect the way you assess and report VAT.

Organization tax status means that the tax ID you entered is associated with an organization account type.

Individual tax status means that the tax ID you entered is associated with an individual account type.

Google can't give advice about VAT. If you have any questions about VAT registration, contact your tax advisor or revenue commissioner.

Self-assess your VAT

Check with your local tax authority to see if you're required to self-assess VAT in your country. If that's the case, then you'll need to do this with the help of your tax adviser or local tax authority as Google can't advise you.

Good to know

If your account is served by Google France SARL, we’ll need your VAT, SIRET, or SIREN number depending on your tax status.
If your account is served by Google Ireland Limited:
- We don't add VAT charges to your account unless you selected “Eligible non-business” Purpose of use during signup.
- You'll be responsible for self-assessing and paying VAT at your EU member state's local rate (in accordance with Article 44 of EU Council Directive 2006/112/EC).

Changing your VAT ID

You can change your VAT ID yourself. Click the link below to see how.

Change your VAT ID

Sign in to your Google Ads account.
Click the tools icon and under "Billing" choose Billing summary, and then click the Settings link on the side of the page.
Enter your VAT ID in the "Payments profile" section.
Click Save.

A common mistake is to enter a tax number instead of the VAT registration number. The two numbers are different. VAT registration numbers start with a country-specific ID, followed by a maximum of 12 characters (numbers or letters). Visit the European Commission's website if you'd like to check that your VAT registration number is valid.

Find & download your VAT invoice

Note that in your country taxes are charged at the time of payment. If you’re using the manual payment option, you’ll get two sets of invoices: one at the time of prepayment, and another at the end of the month (which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections). If you’re using the automatic payment option, you’ll receive one invoice at the end of the month, which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections.

Here's how to find an invoice in your account:

Sign in to your Google Ads account.
Click the tools & settings icon and under "Billing" choose Documents. Go to Billing
At the top bar, select Tax and statutory documents.
In the table, check the box to the left of the invoices that you’d like to download.
- To select all of the documents that appear in your table, check the box at the very top left of the table.
Select Download selected.
Choose the format you’d like to use to download your invoices.
Select Download.
Alternatively, select Download at the end of each row with the invoice.

The local tax invoices will automatically download to your computer in PDF format for viewing or printing.

VAT invoice availability

A VAT invoice for a particular month is available starting on the 5th business day of the following month. For example, your September VAT invoice will be ready by October 5. VAT invoices are not generated on weekends or bank holidays, so you can expect a delay getting your VAT invoice over those periods.

Discrepancies between your monthly billing activity and your invoice

Sometimes, the charges you see in your monthly billing activity under "Summary" are off by a day or two from those you see on your invoice. In most cases this is expected because Google Ads and banks operate on different systems. Payments and charges don’t always happen at the same time.

If you received an account adjustment or credit and used the credit within the same billing period, this may also cause your VAT invoice to differ from your transaction history.

Invoices are legally valid

The invoices from your Google Ads account are historical invoices. They show your payment requests (that is, they include a line item whenever we initiated a charge or you made a payment to Google.)

Invoices are legally valid—this means they'll be accepted by your local tax authorities.

Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included, and don’t require a special stamp or signature.

If you have questions, contact your local legislature or tax advisor.

Value Added Tax (VAT) and Google Ads status

Estonia has introduced an increase in Value Added Tax (VAT) from 20% (current) to 22% from 01 January 2024. This change may affect Google Ads accounts with an Estonian business address.

When you create your account, you'll be asked to confirm your account type, purpose of use of the account, and tax status. These settings will affect the way you assess and report VAT. They are permanent and can’t be changed after you complete your billing sign up, so make your selection very carefully. These settings may also be used for advertiser identity verification.

Account type

For the Account type, you can select either an Organization or Individual.

Organization

Choose this setting if you are signing up for someone other than yourself or other than in your name. For example, choose this setting if you represent a business, organization, partnership or educational institution, or choose this setting if you are a sole proprietor signing up under a trade name.

Individual

Choose this setting if you are signing up in your own name and will use the account for your own purposes. For example, choose this setting if you are a sole entrepreneur signing up in your own name and for your own use. If you're registered as an Individual, you won't be able to add or remove users, or change permissions to your payments profile.

Purpose of use

Select Business if the purpose of use is for business or commercial services. Business use means that you'd like to see an economic benefit from your advertising, such as increased revenue, sales, or signups. This includes affiliates, sole traders, self-employed merchants, partnerships, and others.

Alternatively select Eligible non-business if the purpose of use is only for political, charitable, or non-profit activity.

Note: Purpose of use setting will be visible only during the initial signup of the account. Google Ads should be used predominantly for business purposes in the European Union.

Tax information

Tax treatment is determined by your Purpose of use. Tax status and optional VAT ID setting will appear after you’ve selected Account type and Purpose of use. If you sign up for other Google products, tax treatment for the other products may be determined in some cases by tax status. The "Purpose of use" setting is permanent and will affect the way you assess and report VAT.

Organization tax status means that the tax ID you entered is associated with an organization account type.

Individual tax status means that the tax ID you entered is associated with an individual account type.

Google can't give advice about VAT. If you have any questions about VAT registration, contact your tax advisor or revenue commissioner.

Good to know

We’ll need your VAT ID.
We don't add VAT charges to your account unless you selected “Eligible non-business” Purpose of use during signup.
You'll be responsible for self-assessing and paying VAT at your EU member state's local rate (in accordance with Article 44 of EU Council Directive 2006/112/EC).

Changing your VAT ID

You can change your VAT ID yourself. Click the link below to see how.

Change your VAT ID

Sign in to your Google Ads account.
Click the tools icon and under "Billing" choose Billing summary, and then click the Settings link on the side of the page.
Enter your VAT ID in the "Payments profile" section.
Click Save.

A common mistake is to enter a tax number instead of the VAT registration number. The two numbers are different. VAT registration numbers start with a country-specific ID, followed by a maximum of 12 characters (numbers or letters). Visit the European Commission's website if you'd like to check that your VAT registration number is valid.

Self-assess VAT

You're required to self-assess VAT at your member state's current VAT rate. Please contact your local tax office for advice.

Find & download your VAT invoice

Note that in your country taxes are charged at the time of payment. If you’re using the manual payment option, you’ll get two sets of invoices: one at the time of prepayment, and another at the end of the month (which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections). If you’re using the automatic payment option, you’ll receive one invoice at the end of the month, which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections.

Here's how to find an invoice in your account:

Sign in to your Google Ads account.
Click the tools & settings icon and under "Billing" choose Documents. Go to Billing
At the top bar, select Tax and statutory documents.
In the table, check the box to the left of the invoices that you’d like to download.
- To select all of the documents that appear in your table, check the box at the very top left of the table.
Select Download selected.
Choose the format you’d like to use to download your invoices.
Select Download.
Alternatively, select Download at the end of each row with the invoice.

The local tax invoices will automatically download to your computer in PDF format for viewing or printing.

VAT invoice availability

A VAT invoice for a particular month is available starting on the 5th business day of the following month. For example, your September VAT invoice will be ready by October 5. VAT invoices are not generated on weekends or bank holidays, so you can expect a delay getting your VAT invoice over those periods.

Discrepancies between your monthly billing activity and your invoice

Sometimes, the charges you see in your monthly billing activity under "Summary" are off by a day or two from those you see on your invoice. In most cases this is expected because Google Ads and banks operate on different systems. Payments and charges don’t always happen at the same time.

If you received an account adjustment or credit and used the credit within the same billing period, this may also cause your VAT invoice to differ from your transaction history.

Invoices are legally valid

The invoices from your Google Ads account are historical invoices. They show your payment requests (that is, they include a line item whenever we initiated a charge or you made a payment to Google.)

Invoices are legally valid—this means they'll be accepted by your local tax authorities.

Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included, and don’t require a special stamp or signature.

If you have questions, contact your local legislature or tax advisor.

Value Added Tax (VAT) and Google Ads status

Note: Luxembourg has introduced an increase in Value Added Tax (VAT) from 16% to 17% from January 1, 2024. This change may affect Google Ads accounts with a Luxembourg business address.

When you create your account, you'll be asked to confirm your account type, purpose of use of the account, and tax status. These settings will affect the way you assess and report VAT. They are permanent and can’t be changed after you complete your billing sign up, so make your selection very carefully. These settings may also be used for advertiser identity verification.

Account type

For the Account type, you can select either an Organization or Individual.

Organization

Choose this setting if you are signing up for someone other than yourself or other than in your name. For example, choose this setting if you represent a business, organization, partnership or educational institution, or choose this setting if you are a sole proprietor signing up under a trade name.

Individual

Choose this setting if you are signing up in your own name and will use the account for your own purposes. For example, choose this setting if you are a sole entrepreneur signing up in your own name and for your own use. If you're registered as an Individual, you won't be able to add or remove users, or change permissions to your payments profile.

Purpose of use

Select Business if the purpose of use is for business or commercial services. Business use means that you'd like to see an economic benefit from your advertising, such as increased revenue, sales, or signups. This includes affiliates, sole traders, self-employed merchants, partnerships, and others.

Alternatively select Eligible non-business if the purpose of use is only for political, charitable, or non-profit activity.

Note: Purpose of use setting will be visible only during the initial signup of the account. Google Ads should be used predominantly for business purposes in the European Union.

Tax information

Tax treatment is determined by your Purpose of use. Tax status and optional VAT ID setting will appear after you’ve selected Account type and Purpose of use. If you sign up for other Google products, tax treatment for the other products may be determined in some cases by tax status. The "Purpose of use" setting is permanent and will affect the way you assess and report VAT.

Organization tax status means that the tax ID you entered is associated with an organization account type.

Individual tax status means that the tax ID you entered is associated with an individual account type.

Google can't give advice about VAT. If you have any questions about VAT registration, contact your tax advisor or revenue commissioner.

Good to know

We’ll need your VAT ID.
We don't add VAT charges to your account unless you selected “Eligible non-business” Purpose of use during signup.
You'll be responsible for self-assessing and paying VAT at your EU member state's local rate (in accordance with Article 44 of EU Council Directive 2006/112/EC).

Changing your VAT ID

You can change your VAT ID yourself. Click the link below to see how.

Change your VAT ID

Sign in to your Google Ads account.
Click the tools icon and under "Billing" choose Billing summary, and then click the Settings link on the side of the page.
Enter your VAT ID in the "Payments profile" section.
Click Save.

A common mistake is to enter a tax number instead of the VAT registration number. The two numbers are different. VAT registration numbers start with a country-specific ID, followed by a maximum of 12 characters (numbers or letters). Visit the European Commission's website if you'd like to check that your VAT registration number is valid.

Self-assess VAT

You're required to self-assess VAT at your member state's current VAT rate. Please contact your local tax office for advice.

Find & download your VAT invoice

Note that in your country taxes are charged at the time of payment. If you’re using the manual payment option, you’ll get two sets of invoices: one at the time of prepayment, and another at the end of the month (which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections). If you’re using the automatic payment option, you’ll receive one invoice at the end of the month, which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections.

Here's how to find an invoice in your account:

Sign in to your Google Ads account.
Click the tools & settings icon and under "Billing" choose Documents. Go to Billing
At the top bar, select Tax and statutory documents.
In the table, check the box to the left of the invoices that you’d like to download.
- To select all of the documents that appear in your table, check the box at the very top left of the table.
Select Download selected.
Choose the format you’d like to use to download your invoices.
Select Download.
Alternatively, select Download at the end of each row with the invoice.

The local tax invoices will automatically download to your computer in PDF format for viewing or printing.

VAT invoice availability

A VAT invoice for a particular month is available starting on the 5th business day of the following month. For example, your September VAT invoice will be ready by October 5. VAT invoices are not generated on weekends or bank holidays, so you can expect a delay getting your VAT invoice over those periods.

Discrepancies between your monthly billing activity and your invoice

Sometimes, the charges you see in your monthly billing activity under "Summary" are off by a day or two from those you see on your invoice. In most cases this is expected because Google Ads and banks operate on different systems. Payments and charges don’t always happen at the same time.

If you received an account adjustment or credit and used the credit within the same billing period, this may also cause your VAT invoice to differ from your transaction history.

Invoices are legally valid

The invoices from your Google Ads account are historical invoices. They show your payment requests (that is, they include a line item whenever we initiated a charge or you made a payment to Google.)

Invoices are legally valid—this means they'll be accepted by your local tax authorities.

Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included, and don’t require a special stamp or signature.

If you have questions, contact your local legislature or tax advisor.

Google Ireland Limited

Value Added Tax (VAT) and Google Ads status

When you create your account, you'll be asked to confirm your account type, purpose of use of the account, and tax status. These settings will affect the way you assess and report VAT. They are permanent and can’t be changed after you complete your billing sign up, so make your selection very carefully. These settings may also be used for advertiser identity verification.

Account type

For the Account type, you can select either an Organization or Individual.

Organization

Choose this setting if you are signing up for someone other than yourself or other than in your name. For example, choose this setting if you represent a business, organization, partnership or educational institution, or choose this setting if you are a sole proprietor signing up under a trade name.

Individual

Choose this setting if you are signing up in your own name and will use the account for your own purposes. For example, choose this setting if you are a sole entrepreneur signing up in your own name and for your own use. If you're registered as an Individual, you won't be able to add or remove users, or change permissions to your payments profile.

Purpose of use

Select Business if the purpose of use is for business or commercial services. Business use means that you'd like to see an economic benefit from your advertising, such as increased revenue, sales, or signups. This includes affiliates, sole traders, self-employed merchants, partnerships, and others.

Alternatively select Eligible non-business if the purpose of use is only for political, charitable, or non-profit activity.

Note: Purpose of use setting will be visible only during the initial signup of the account. Google Ads should be used predominantly for business purposes in the European Union.

Tax information

Tax treatment is determined by your Purpose of use. Tax status and optional VAT ID setting will appear after you’ve selected Account type and Purpose of use. If you sign up for other Google products, tax treatment for the other products may be determined in some cases by tax status. The "Purpose of use" setting is permanent and will affect the way you assess and report VAT.

Organization tax status means that the tax ID you entered is associated with an organization account type.

Individual tax status means that the tax ID you entered is associated with an individual account type.

Google can't give advice about VAT. If you have any questions about VAT registration, contact your tax advisor or revenue commissioner.

Good to know

We’ll need your VAT ID.
We don't add VAT charges to your account unless you selected “Eligible non-business” Purpose of use during signup.
You'll be responsible for self-assessing and paying VAT at your EU member state's local rate (in accordance with Article 44 of EU Council Directive 2006/112/EC).

Changing your VAT ID

You can change your VAT ID yourself. Click the link below to see how.

Change your VAT ID

Sign in to your Google Ads account.
Click the tools icon and under "Billing" choose Billing summary, and then click the Settings link on the side of the page.
Enter your VAT ID in the "Payments profile" section.
Click Save.

A common mistake is to enter a tax number instead of the VAT registration number. The two numbers are different. VAT registration numbers start with a country-specific ID, followed by a maximum of 12 characters (numbers or letters). Visit the European Commission's website if you'd like to check that your VAT registration number is valid.

Self-assess VAT

You're required to self-assess VAT at your member state's current VAT rate. Please contact your local tax office for advice.

Find & download your VAT invoice

Note that in your country taxes are charged at the time of payment. If you’re using the manual payment option, you’ll get two sets of invoices: one at the time of prepayment, and another at the end of the month (which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections). If you’re using the automatic payment option, you’ll receive one invoice at the end of the month, which no longer displays “Record of Costs and Taxes” and “Record of payments received” sections.

Here's how to find an invoice in your account:

Sign in to your Google Ads account.
Click the tools & settings icon and under "Billing" choose Documents. Go to Billing
At the top bar, select Tax and statutory documents.
In the table, check the box to the left of the invoices that you’d like to download.
- To select all of the documents that appear in your table, check the box at the very top left of the table.
Select Download selected.
Choose the format you’d like to use to download your invoices.
Select Download.
Alternatively, select Download at the end of each row with the invoice.

The local tax invoices will automatically download to your computer in PDF format for viewing or printing.

VAT invoice availability

A VAT invoice for a particular month is available starting on the 5th business day of the following month. For example, your September VAT invoice will be ready by October 5. VAT invoices are not generated on weekends or bank holidays, so you can expect a delay getting your VAT invoice over those periods.

Discrepancies between your monthly billing activity and your invoice

Sometimes, the charges you see in your monthly billing activity under "Summary" are off by a day or two from those you see on your invoice. In most cases this is expected because Google Ads and banks operate on different systems. Payments and charges don’t always happen at the same time.

If you received an account adjustment or credit and used the credit within the same billing period, this may also cause your VAT invoice to differ from your transaction history.

Invoices are legally valid

The invoices from your Google Ads account are historical invoices. They show your payment requests (that is, they include a line item whenever we initiated a charge or you made a payment to Google.)

Invoices are legally valid—this means they'll be accepted by your local tax authorities.

Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included, and don’t require a special stamp or signature.

If you have questions, contact your local legislature or tax advisor.

Value Added Tax (VAT) and Google Ads status

Your account is served by Google Ireland Ltd., but Google can't charge VAT if your billing address is in a country that's not part of the European Union.

Check with your local tax authority to see if you're required to self-assess VAT in your country. If that's the case, you'll need to do this with the help of your tax advisor or local tax authority. Google can't advise you.

Self-assess VAT

If you weren't charged VAT on your Google Ads costs, you might be required to self-assess VAT. Please contact your local tax office for advice.

Monthly statements

In your country, Google provides Statements on a monthly basis. These documents represent a summary of billing activity for the time period stated on them. Learn more about statements.

If you have questions about monthly statements with regard to filing your taxes, contact your local legislature or tax advisor for guidance.

Value Added Tax (VAT)

To comply with local tax requirements in Kyrgyzstan, starting October 1, 2024 Google will charge 12% value added tax (VAT) on all electronic services purchased by customers in Kyrgyzstan.

No action is required on your part with regard to your Google Ads account.

You'll see VAT charges on your Google Ads Billing pages and invoices generated for October and onwards.

Note: Google can’t advise you on tax matters. Please contact your tax adviser for any questions regarding this change.

Value Added Tax (VAT) and Google Ads status

Beginning May 1, 2024 a Value Added Tax (VAT) of 15% will be charged to Google Ads accounts with a Zimbabwean business address.

For monthly invoicing customers, if you are registered for VAT in Zimbabwe, you can provide us with your VAT Identification Number here. For automatic and manual payments customers, you can follow the instructions below:

Sign in to your Google Ads account.

On the left navigation panel, click Billing, and click Settings.

Click the down arrow next to "Payer details" on the "Settings" page

In the "Zimbabwe tax info" section, click the pencil icon .

In the "Zimbabwe VAT ID" field, enter your VAT ID.

Click Save.

You can also use your payments profile to update your tax information:

Sign in to Google payments center Settings.

In the "Zimbabwe tax info" section, click the pencil icon .

In the "Zimbabwe VAT ID" field, enter your VAT ID.

Click Save

Your account is served by Google Ireland Ltd.

Monthly statements

In your country, Google provides Statements on a monthly basis. These documents represent a summary of billing activity for the time period stated on them. Learn more about statements.

If you have questions about monthly statements with regard to filing your taxes, contact your local legislature or tax advisor for guidance.

Value Added Tax (VAT) and Google Ads status

From February 1st 2023, Google will begin to charge 16% tax for customers with the billing address in Kenya due to changes in local tax legislation.

Customers are required to provide their Tax ID (PIN number) in Google Ads account to avoid issues with invoice validity and possible implications for recovery of VAT costs.

From February 1st, 2023 Google Ads customers in Kenya will begin receiving Tax invoices including their Tax IDs (PIN number) with a 16% tax applied.

If you have any questions regarding this tax change, you should speak to your tax adviser or local tax authority. Google can't advise you.

Self-assess VAT

If you weren't charged VAT on your Google Ads costs, you might be required to self-assess VAT. Please contact your local tax office for advice.

Monthly statements

In your country, Google provides Statements on a monthly basis. These documents represent a summary of billing activity for the time period stated on them. Learn more about statements.

If you have questions about monthly statements with regard to filing your taxes, contact your local legislature or tax advisor for guidance.

Google Asia Pacific Pte. Ltd.

Beginning November 1, 2022, all Google Ads sales in Vietnam will be subject to a value added tax (VAT) of 5% on gross amount. The gross amount is equal to usage amount divided by 0.95.

For illustration purposes, for an Ads billing of US$100, the following will be shown on Google’s invoice:

	Amount (US$)
Ads fee	100.00
VAT (5%)*	5.26
Total amount paid by customer	105.26
*Revenue subject to VAT = $100 / (100% - 5%) = $105.26. VAT = 5% x $105.26 = $5.26

This change affects all Google Ads accounts with a Vietnamese business address.

If you have a Vietnam Tax Code and would like to have it printed on your invoice, please follow the instructions below to enter your Tax Code in the system.

Advertisers on monthly invoicing must contact the Google Ads support team and provide your Vietnam Tax Code so our specialists can update their payments profile accordingly.

Advertisers on automatic or manual payments can update their tax information following the instructions below.

Update your tax information in Google Ads

Sign in to your Google Ads account.
Click the tools & Settings icon on the top right, then under "Billing," choose Settings.
Under “Vietnam Tax Info,” click the pencil icon and enter your Vietnam Tax Code in the appropriate field.
Click Save.

Update your tax information in Google payments center

Sign in to your Google payments account.
Click Settings on the top right side of the page.
Under “Vietnam Tax Info,” click the pencil icon and enter your Vietnam Tax Code in the appropriate field.
Click Save.

Note: Google can’t advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Google Asia Pacific Pte. Ltd.

Because your Google Ads business contract is registered with Google Asia Pacific Pte. Ltd., local taxes aren't applied to your Google Ads activity. These taxes won't be shown on your invoices.

Value Added Tax (VAT) and Google Ads status

Beginning August 1, 2024 a Value Added Tax (VAT) of 10% will be charged to Google Ads accounts with a Laos business address.

For monthly invoicing customers, if they are registered for VAT in Laos, they can provide us with their VAT Identification Number using this form. For automatic and manual payments customers, the customer can follow the instructions below.

Update your tax information in Google Ads

In your Google Ads account, click the Billing icon .
Click Settings.
Click the down arrow next to "Payer details" on the "Settings" page.
In the "Laos tax info" section, click the pencil icon .
Enter your VAT ID in the "Laos VAT ID" field.
Click Save.

Update your tax information in Google payments center

Customers may also use their payments profile to update their tax information.

Sign in to Google payments center settings.
In the "Laos tax info" section, click the pencil icon .
Enter your VAT ID in the "Laos VAT ID" field.
Click Save.

Monthly statements

In your country, Google provides Statements on a monthly basis. These documents represent a summary of billing activity for the time period stated on them. Learn more about statements.

If you have questions about monthly statements with regard to filing your taxes, contact your local legislature or tax advisor for guidance.

Google Asia Pacific Pte. Ltd.

Effective November 1, 2023, a 13% VAT will apply to all Google Ads customers with billing addresses in Nepal unless you have declared that you are using these services for business purposes and Google has your Nepalese Permanent Account Number (PAN).

Advertisers on monthly invoicing can provide their PAN on this form here.

Advertisers on automatic or manual payments can update their tax information following the instructions below.

Update your tax information in Google payments center

Sign in to your Google payments account.

For individual account type please follow the below instructions:

In the "Nepal tax info" section, click the pencil icon .
If you are using Google services for business purposes and have a Nepal PAN, select a tax status of Individual Entrepreneur, select the declaration checkbox, and enter your tax info under "Nepal PAN".
Click Save.

For organization account type please follow the below instructions:

In the "Nepal tax info" section, click the pencil icon , select the declaration checkbox, and enter your tax info under "Nepal PAN".
Click Save.

Note: Google can’t advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Tax on prepayment

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Discrepancies between your monthly billing activity and your invoice

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Discrepancies between your monthly billing activity and your invoice

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