VAT overview

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

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

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

During billing setup for your service, you select your account type: Business or Individual. A Business account means you’re engaged in economic activity; you expect to receive revenue from your activities. Business account customers include corporations, affiliates, sole traders, self-employed merchants, and partnerships.

If you're in North America, Brazil, or EMEA (excluding Russia), including Switzerland, Norway, and Lichtenstein, your account type is automatically set to Business. You can't set up billing with the Individual account type.

Other countries can select either Business or Individual tax status.

Note: Prices shown on the Google website for a service do not include VAT.

Business accounts in Ireland

If your business is in Ireland and has a VAT56B authorization status, contact Google Workspace support with your business details and a copy of your authorization. If you don’t have a VAT56B authorization, we'll automatically add Irish VAT to invoices for your service use.

Business accounts outside Ireland

If you selected the Business account type during billing setup and your business address is in the EU, but outside of Ireland:

  • We won't add VAT charges to your account.
  • You’re responsible for self-assessing your own VAT and paying VAT on your service costs at your EU member state's local rate.

This is in accordance with article EU VAT Directive 2006/112/EC.

Individual accounts

If you selected Individual as your account type during billing setup:

  • Your account is subject to standard VAT charges in the country where you’re located. We'll automatically add VAT to invoices for your service use.
  • We reserve the right to change your account type to Business if we find that you're using your account for business purposes.

Change your tax status

You can’t change your billing account’s VAT status.

We can't give advice regarding VAT. For questions about VAT, consult your tax adviser or revenue commissioner.

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