About Australia's goods and services tax (GST)
Due to recent changes to tax laws in Australia, Facebook ads purchases in Australia will be subject to a goods and services tax (GST) of 10% as of 1 August 2018. This change will affect all ad accounts that have their business country set to Australia. However, if your business is registered for GST and is advertising on Facebook for business purposes, you can add your Australian Business Number (ABN) to your Facebook ad account so that you won't be charged GST on ads purchases. To learn more about this, see the "Information for GST-registered businesses" section of this article.
For all other advertisers, GST will be added whenever you're charged for your ads. As an example, let's say you were recently charged $50 because you reached your $50 billing threshold. The subtotal for the charge will be for $50 in ad costs, and then a 10% GST will be added on top of that, so you'll pay $55 in total for that charge ($50 + $5 = $55). Because GST is added on top of charges, you won't reach your billing threshold faster, but you may be charged more than your billing threshold amount.
Bear in mind that any charges for ads that occur on or after 1 August 2018 will be subject to GST. This includes charges for ad costs that you may have accrued before then. For example, if you have outstanding ad costs from ads that you ran in July, but your monthly billing date isn't until 2 August 2018, GST will be included when you're charged for those costs (unless you've added an ABN to your account).
You can check how much you've paid in GST for a specific charge by referencing your ads receipts, which you can view and download in the Billing section of your Ads Manager. On your ads receipts, the amount that you paid in GST will be listed next to your payment totals:
Information for GST-registered businesses
If your business is registered for GST, you can add your ABN to your Facebook ad account so that you won't be charged GST on ads purchases. By providing an ABN, you're confirming that your business is GST registered, advertising for business purposes and therefore shouldn't be charged GST on advertising services provided by us to you.
Here are a few other things to bear in mind about adding your ABN to your ad account:
- While we won't charge GST until 1 August 2018, any previous unpaid ad spend that you're charged for on or after 1 August 2018 will be subject to GST. You can add your ABN to your ad account before 1 August 2018 to avoid being charged GST on any ads purchases.
- After 1 August 2018, you'll stop being charged GST only after you've added your ABN to your ad account (even if your business was registered for GST before then).
- If you have multiple ad accounts that you run ads with, you'll have to add your ABN to each one that you want to associate with it.
Bear in mind that, as Facebook isn't able to provide tax advice, we suggest you contact your country's tax authority for additional help and information.
Steps to add your ABN to your ad account
The steps for adding your ABN to your ad account depend on whether you've advertised on Facebook before.
Your ad account settings is where you can check your current business information and add your ABN to your account if you haven't done so already.
To add your ABN to your ad account:
- Go to your ad account settings in Ads Manager. If you manage multiple ad accounts, remember to choose which ad account you want to work on.
- In the ABN field, enter your ABN.
- Click Save Changes.
Your ABN will be saved to your account.
When you create your first Facebook ad, you'll select the country of your ad account. If you choose Australia, you'll be prompted to add your ABN before confirming your ads purchase.
Additional information
For information about refunds for GST charges that occurred before you added your ABN to your account, contact the Australian Taxation Office.
* Nguồn: Facebook