If your business address is within the European Union but outside of Ireland, and you use Google services for an economic gain, you qualify to self-assess your VAT charges.
To self-assess VAT:
- Register for a VAT number at http://europa.eu/.
- If you have a new Google billing account, enter your VAT number when you're completing your billing profile.
If you have an existing Google billing account, please contact us with your business details and VAT ID, and we'll update your account. We'll also determine whether you're eligible for a credit for previous VAT charges. If you are, we'll let you know via email.
Once you complete step 2, we'll stop automatically charging VAT on your Google Apps payments. You'll then be responsible for paying VAT on Google payments to your country's tax authority at your EU member state's rate. Please contact your tax authority if you need help with that process.