Taxes in your country

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.

The Administración Federal de Ingresos Públicos (AFIP) has granted Google Argentina temporary income tax and a value-add tax (VAT) exclusions. This means you should not withhold income tax or VAT during the following periods:

VAT: January 1, 2018 until June 30, 2018
Income Tax: June 1, 2018 until March 31, 2019

Tax exclusions certificates have been sent to customers via email. Please include these when submitting payment to Google.

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.
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 four-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 three 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 gear icon on the top right, then choose Billing & payments.
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 two 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://www.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.

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 gear icon and choose Billing & payments, 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 gear icon and choose Billing & payments, 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 gear icon and choose Billing & payments, 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.

Value Added Tax (VAT) and Google Ads status

When you create your account, you'll be asked to confirm that your tax status is business. Business status 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. Google Ads can only be used for business purposes in the European Union.

Google can't give advice about VAT. So if you have a question 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.
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 gear icon and choose Billing & payments, 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.

Finding your VAT invoice

VAT invoices and monthly payments are now included in the same document. If you need an invoice from January through April 2015, you will find separate documents for the VAT invoice and the monthly record of payments.

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

Sign in to your Google Ads account.
Click the gear icon and choose Billing & payments. Go to Billing
Next, click Transactions from the menu on the left.
Set the date range above the table so it corresponds to the invoices you want to see.
- The default view is "Last 3 months," which lets you see your most recent invoice.
- To view previous invoices, adjust the date range using the drop-down. For example, choose This year if you want to view invoices for this calendar year.
In the table, click the Documents link under the month you'd like to see the invoice for.
Click the number of the invoice. If you’re looking for invoices from January through April 2015, you’ll need to also click the EU VAT Invoice drop-down to see the separate VAT invoice.
The invoice will open in a new browser window. Make sure your browser settings don't block pop-ups, which will prevent the VAT invoice from opening.
To print the invoice, click File and choose Print from the browser menu. Or right-click the invoice and choose Print. If you want to download your invoice and save a copy on your computer, right-click and choose Save as.

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 please expect a delay getting your VAT invoice over those periods.
From January through April 2015, VAT invoices are available separately from the monthly payments invoice. Before January 2015 and after May 2015, VAT costs and a table of advertising payments are included in the same document.

What your VAT invoice includes

The monthly invoice contains tables for “Record of payments received” and “Record of costs and VAT,” except for the months of January through April 2015, which have separate documents for VAT and payments.

What's shown on your invoice and VAT invoice depends on whether your account is on automatic payments or manual payments. Click the section that applies to you.

Automatic payments

If your account is on automatic payments, your invoice and VAT invoice may show different amounts, depending on whether you made any manual payments:

Your invoice will show all charges and any manual payments you made in that month.
If a manual payment put your account into credit (you paid more than you owed) the invoice will reflect this along with the Google Ads costs covered by the manual payment.

Example: Automatic payments only

Say you accrued €300 of advertising costs in the month and that you were charged €200 at your automatic billing threshold.

The “Record of payments received” table will show a payment of €200.
The “Record of costs and VAT” table will show associated VAT charges, if applicable.

The outstanding €100 of accrued advertising costs will roll over into the next billing cycle and be shown in your next month's documents.

Example: Automatic payments with a manual payment

Say you accrued €300 of advertising costs for the month. You were charged €200 at your automatic billing threshold, and you made a manual payment of €200.

The “Record of payments received” table will show a charge of €200 and a €200 manual payment, for a total of €400.
The “Record of costs and VAT” table will show any VAT charges, if applicable.

On the next month’s invoice, the additional €100 of advertising costs (over the €200 billing threshold) will appear and be applied against the €200 manual payment, leaving €100 in credit on the account.

Manual payments

If your account is on manual payments, the payments and VAT tables on your invoice will usually show different amounts:

The “Record of payments received” table will show payments.
The “Record of costs and VAT” table will show advertising costs for that month and any VAT charges, if applicable.

Example

Say you made a manual payment of €100 on the first day of the month and accrued €80 in advertising costs in the month.

The “Record of payments received” table will show a payment of €100.
The “Record of costs and VAT” table will show the manual payment of €100, advertising costs of €80, an offsetting positive charge to account for duplication, and any VAT charges, if applicable.

Discrepancies between your transaction history and your invoice

Sometimes, the charges you see in your transaction history 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.

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)

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 gear icon and choosing Billing & payments, then click the Settings 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 gear icon and choose Billing & payments, 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.

Finding your VAT invoice

VAT invoices and monthly payments are now included in the same document. If you need an invoice from January through April 2015, you will find separate documents for the VAT invoice and the monthly record of payments.

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

Sign in to your Google Ads account.
Click the gear icon and choose Billing & payments, then click Transactions from the menu on the left. Go to Billing
Set the date range above the table so it corresponds to the invoices you want to see.
- The default view is "Last 3 months," which lets you see your most recent invoice.
- To view previous invoices, adjust the date range using the drop-down. For example, choose This year if you want to view invoices for this calendar year.
In the table, click the Documents drop-down under the month you'd like to see the invoice for.
Click the number of the invoice. If you’re looking for invoices from January through April 2015, you’ll need to also click the EU VAT Invoice drop-down to see the separate VAT invoice.
The invoice will open in a new browser window. Make sure your browser settings don't block pop-ups, which will prevent the VAT invoice from opening.
To print the invoice, click File and choose Print from the browser menu. Or right-click the invoice and choose Print. If you want to download your invoice and save a copy on your computer, right-click and choose Save as.

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 please expect a delay getting your VAT invoice over those periods.
From January through April 2015, VAT invoices are available separately from the monthly payments invoice. Before January 2015 and after May 2015, VAT costs and a table of advertising payments are included in the same document.

What your VAT invoice includes

The monthly invoice contains tables for “Record of payments received” and “Record of costs and VAT,” except for the months of January through April 2015, which have separate documents for VAT and payments.

What's shown on your invoice and VAT invoice depends on whether your account is on automatic payments or manual payments. Click the section that applies to you.

Automatic payments

If your account is on automatic payments, your invoice and VAT invoice may show different amounts, depending on whether you made any manual payments:

Your invoice will show all charges and any manual payments you made in that month.
If a manual payment put your account into credit (you paid more than you owed) the invoice will reflect this along with the Google Ads costs covered by the manual payment.

Example: Automatic payments only

Say you accrued €300 of advertising costs in the month and that you were charged €200 at your automatic billing threshold.

The “Record of payments received” table will show a payment of €200.
The “Record of costs and VAT” table will show associated VAT charges, if applicable.

The outstanding €100 of accrued advertising costs will roll over into the next billing cycle and be shown in your next month's documents.

Example: Automatic payments with a manual payment

Say you accrued €300 of advertising costs for the month. You were charged €200 at your automatic billing threshold, and you made a manual payment of €200.

The “Record of payments received” table will show a charge of €200 and a €200 manual payment, for a total of €400.
The “Record of costs and VAT” table will show any VAT charges, if applicable.

On the next month’s invoice, the additional €100 of advertising costs (over the €200 billing threshold) will appear and be applied against the €200 manual payment, leaving €100 in credit on the account.

Manual payments

If your account is on manual payments, the payments and VAT tables on your invoice will usually show different amounts:

The “Record of payments received” table will show payments.
The “Record of costs and VAT” table will show advertising costs for that month and any VAT charges, if applicable.

Example

Say you made a manual payment of €100 on the first day of the month and accrued €80 in advertising costs in the month.

The “Record of payments received” table will show a payment of €100.
The “Record of costs and VAT” table will show the manual payment of €100, advertising costs of €80, an offsetting positive charge to account for duplication, and any VAT charges, if applicable.

Discrepancies between your transaction history and your invoice

Sometimes, the charges you see in your transaction history 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

As of July 2018, we introduced new monthly statements replacing the old monthly invoices. These statements still have all of the information previously included in the invoices.

Updated Ads monthly statements are not invoices. These documents represent a summary of billing activity for the time period stated on them. Learn more about statements.

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

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

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.

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.

Google New Zealand Limited

Beginning, Nov 1, 2018 invoices will be issued by Google New Zealand Limited. 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.

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. All AdWords sales in Australia will be subject to a goods and services tax (GST) of 10%. This change affects Google AdWords 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.

Japan Consumption Tax ("JCT") and Google Asia Pacific Pte. Ltd.

Google Ads can only be used for business purposes in Japan.

Your Google Ads business contract is entered into with Google Asia Pacific Pte. Ltd., and no Japan Consumption Tax ("JCT") is charged to your Google Ads activity. You're responsible for reporting and paying the JCT, according to the Japan Amended Consumption Tax Law of 2015.

To learn how to comply with the law, or for any tax advice, contact your tax advisor.

Taxes in India

If you are located in India, starting July 1 2017, you will be charged a Goods and Services tax (GST) on all the purchases you make.

GST is the new tax law that replaces current indirect taxes such as service tax, Value Added Tax, excise tax, certain state and central cesses taxes in India. This is a dual taxation model where both the Indian states and 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 will be applied to your purchase. These 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 (i.e. Intra-state service) will be charged CGST + SGST rates. All others are charged the IGST rate.
GST for SEZ advertisers is 0%.

If you are 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 Number (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 on Settings from the menu on the left. In your "Payments Profile" you'll see a section called "India Tax info" where you can enter any relevant ID numbers.

For Agency handled accounts please ensure the address and GST provided corresponds to the company and state paying for the invoices and claiming GST. If the “Bill to” company name & address in your Invoice differs from the Company actually paying the invoices, please update the Bill to address.

For Business/Individual accounts please ensure the address and GSTIN provided are of the location where the services would be received. This means that the GST number 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 GSTIN won't be displayed on your invoices.

This information ensures the correct taxes are assessed. Get answers to frequently asked GST questions

Former service tax rates

For invoices issued by Google India Pvt Ltd between June 1, 2016 and June 30, 2017, service tax rate of 15% (including Swachh Bharat Cess and Krishi Kalyan Cess) on value of taxable services was applicable.

For invoices issued between November 15, 2015 and May 31, 2016 applicable service tax rate was 14.5% (including Swachh Bharat Cess).

Between June 1, 2015 and November 14, 2015, the rate was 14% on value of taxable services.

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 you on tax matters. Please contact your 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 by July 30th, October 30th, January 30th, and May 15th, respectively.

No TDS certificates for the previous financial year will be accepted if sent after April 30th of the current financial year. For example, all certificates for fiscal year 2013-14 should be sent no later than April 30, 2014.

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 collections-in@google.com

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

Either send an electronically signed TDS certificate to us by email. Once the credit amount has been approved, it'll be added to your account; or
Send a signed hard copy of your TDS certificate, along with a cover letter that has your 10-digit customer ID, to the following address.

Google India Pvt Ltd,
9th Floor, Building 8, Tower C,
DLF Cyber City, DLF Phase 2,
Gurgaon, Haryana,
122002 India

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

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

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

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

How much TDS

The current rate of TDS for advertising-related payments to Google India Private Limited is 2% excluding Service Tax and education cesses (per Circular No. 1/2014 issued by the Central Board of Direct Taxes, Ministry of Finance, Govt of India)). However, the rate of TDS is subject to change according to government regulations. Note that Google Ads can't advise you on tax matters. If you have more questions regarding TDS or other tax matters, please check with a tax consultant.

Taxes in Russia

All Google advertisers with a Russian billing address are charged 18% 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 gear icon and choosing Billing & payments. 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 gear icon and choose Billing & payments, 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 gear icon and choose Billing & payments.
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 gear icon and choose Billing & payments, then click Settings from the menu on the left.
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 gear icon and choosing Billing & payments, 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 a payment has been completely spent in the account, or
At the end of the month if a payment is only partially spent

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.
The remaining balance of that payment is spend by July 3. A VAT line item appears on July 3 showing the VAT charge taken on the remaining RUB 50.

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

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 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 balance"

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

The "Your balance" section above the table: 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.
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 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 setting. Choose the setting that applies to your account below.

Manual and automatic payments by credit card

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

Manual payments by LGU+

When you make an LGU+ 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 your Billing transaction history page, you'll see an amount listed for VAT for each payment. If you are a corporate advertiser, you'll receive an electronic VAT invoice for each month within the first 10 days of the next month, 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 a VAT invoice.

Note that LGU+ 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. Here's how:

Sign in to your account at https://ads.google.com.
Click the gear icon and choose Billing & payments.
Click the Settings link 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, we'll charge you 10% VAT based on your monthly advertising costs.

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, we'll 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 payment setting

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

Manual payments setting

We deduct 16% from all your manual payments to cover IVA. We then credit your account with the remainder.

When you make a payment, we assume 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, we break the amount down into Y and 16% of Y, which together equal X. We credit your account Y and pay 16% of Y in tax to the Mexican tax authority.

This is the equation we use, 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), we 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.

You can see your VAT charges on your "Transaction history" page. To get there, click the gear icon and choose Billing & payments.

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.

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 Legal entity. 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 Legal entity 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 (INN and EDRPOU) that appear on your monthly invoices, click the gear icon and choose Billing & payments, 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 INN and 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 INN), please create another account.

Correcting your INN or EDRPOU

If your Google Ads account has an incorrect INN (tax ID) and EDRPOU, 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 INN 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 INN 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 INN and 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 gear icon and choose Billing & payments.
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 "Transaction history" page by clicking the gear icon and choosing Billing & payments. 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.

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.