All G Suite accounts with European Union (EU) business addresses fall within the scope of value-added tax (VAT).
During G Suite billing setup, you select your account type: Business or Individual. A Business account means that you’re engaged in economic activity; that is, you expect to receive revenue from your activities. Business account customers include corporations, affiliates, sole traders, self-employed merchants, and partnerships.
Note: Prices shown on the Google website for G Suite do not include VAT.
Business accounts in Ireland
If your business is in Ireland and has a VAT56B authorization status, contact us 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 G Suite 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 G Suite costs at your EU member state's local rate.
This is in accordance with article EU VAT Directive 2006/112/EC.
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 G Suite 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
If you originally selected Individual but need to change your account type to Business, contact us and provide your business details and VAT ID.
We'll review your account to verify that it's used for business purposes. If it is, and you’re a non-Irish customer, we won’t add VAT to your charges moving forward. You'll also be able to receive a credit for any VAT that you incorrectly paid.
We can't give advice regarding VAT. For questions about VAT, consult your tax adviser or revenue commissioner.