If your contracting entity is Google LLC, then in accordance with the terms of your agreement with Google, you shouldn't be required to invoice us for VAT. Speak to your local tax advisors if you have further questions. However, if your local government requires that you send a VAT invoice, you may send it to the following address. For your reference, our VAT number is EU372000041. Be aware that we do not process all invoices.
Google LLC.
1600 Amphitheatre Parkway
Mountain View, CA
United States
To learn about providing tax information to Google, review the following information.
Do you withhold taxes?
Which tax form should I fill out?
Will you send me a Form 1099 or 1042?
What if I don't have a tax I.D.?
What is an EIN and do I need one?
Why can't I submit a W8-BEN form as an individual?
Do you withhold taxes?
We rarely withhold United States federal tax from Google Ad Exchange payments. However, we may be required to withhold up to 30% from publishers in these situations:
- If you're subject to back-up withholding as described on Form W-9
- If you don't fill in Section 10 on Form W-8BEN with a treaty number and 0%, and do not provide a United States TIN in Part 1 Box 6
- If you don't claim complete exemption in Section 12 of Form 8233
- If the tax information entered on your tax form is found to be incorrect or inaccurate
If you've had revenue withheld from a payment, it means our records indicate that you're subject to tax withholding at the time of payment. In this case, you'll see a line item for tax withholding on the "Payments" page of your account.
If you don't believe that you're subject to tax withholding, update the tax information in your account. Once you update your information to indicate that you're not subject to withholding, we won't withhold any portion of your Ad Exchange revenue going forward.
We're unable to credit you for past withholdings; these are paid to the IRS directly as a payment towards your U.S. Federal taxes. The amount will be reflected in the Form 1099 or 1042 that will be sent to you in the first quarter of next year. If you're not subject to U.S. Federal taxes, contact the IRS directly to receive a refund.
Which tax form should I fill out?
Unfortunately, we're unable to indicate which form is applicable for you, as we're unable to provide tax advice. Consult your tax advisor or the IRS. If your country has additional tax requirements, you might also want to contact your local tax authorities for this information.
You can set or edit your tax settings in Ad Manager. To do this, click Payments, then Payments info and either add or edit the tax settings from the "Payments profile" section.
Not all publishers are required to provide tax information to Google.
Will you send me a Form 1099 or 1042?
Publishers are responsible for paying their own taxes resulting from participation in Google Ad Exchange. In order to facilitate this, we send IRS forms 1099 and 1042-S to qualifying publishers as required by US tax law.
We will send a Form 1099 to you and the IRS if:
- You submitted a Form W-9, are not a corporation, and were paid at least US $600 in 2011
- You indicated that you are subject to backup withholding and had taxes withheld
We will send a Form 1042-S to you and the IRS if:
- You submitted one of the Form W-8s or Form 8233
We do not send you forms or report your revenue to the IRS if:
- You have signed the declaration of No US Activities
- You have NO revenue from the Ad Exchange program
- You have submitted a Form W-9 as a corporation and did not have any taxes withheld
- You have submitted a Form W-9, made less than $600 and did not have any taxes withheld
If you haven't received or have lost your Form 1099, you can request a new 1099.
What if I don't have a tax I.D.?
If you are a U.S. business or individual, or a non-U.S. business with U.S. Activities, and you do not have a tax I.D. such as a Taxpayer Identification Number (TIN) or Social Security Number, you'll need to acquire one. We suggest that you obtain your TIN as soon as possible. Note that the process of obtaining a TIN may take several weeks. You can visit the Internal Revenue Service (IRS) website for more information on obtaining a U.S. TIN: IRS information page.
You may not be required to submit a U.S. tax ID if you do not have U.S. activities and you certify this by submitting the "Certification of No U.S. Activities" form.
What is an EIN and do I need one?
Publishers holding business accounts may be required to provide an Employer Identification Number for tax purposes. To find out whether you need an EIN, visit the IRS website.
You can set or edit your tax settings in Ad Manager. To do this, click Payments, then Payments info and either add or edit the tax settings from the "Payments profile" section.
There are 3 ways to get an EIN:
- Online: Click the EIN link from the IRS website. Your EIN will be issued immediately once the application information is validated.
- By telephone at 1-800-829-4933 from 7:30 a.m. to 5:30 p.m. in the local time zone.
- By mailing or faxing Form SS-4, "Application for Employer Identification Number," to the IRS.
Why can't I submit a W8-BEN form as an individual?
Based on our understanding, due to the nature of the services provided by the Google Ad Exchange program we cannot accept a W-8BEN form from an Individual.
If you are a nonresident alien individual who earns revenue through our Ad Exchange program, this revenue is characterized as payments for personal services. Therefore, as stated in the instructions to the Form W-8BEN, you must complete the Form 8233 rather than the Form W-8BEN if you believe that you are entitled to an exemption from U.S. income tax withholding on Ad Exchange payments by Google.
However, before you resubmit a Form W-8 or a Form 8233 we recommend that you review the description of US Activities below to confirm that you do have US Activities and are submitting the correct IRS form. If you do not have US Activities, you do not need to submit tax forms.
United States (US) Activities involve having employees or owning equipment in the US that are involved in any way with revenue earned through the Ad Exchange program. This includes, but is not limited to, owning a web server or owning a hosting service in the US, or having employees in the US who are involved in either:
- Setting up a web server, hosting service, or website
- Developing content for your website
- Marketing to create a user base for your
- Telephone support for your site
- Buying products for your site
- Maintaining your site
Generally, utilizing an unrelated third-party US web hosting service to host your webpages, renting web servers that are located in the US from an unrelated third party, or having your payment sent to a US Post Office Box or mail forwarding address, do not of themselves constitute US Activities.
If you do not have US Activities, click the Foreign Publisher with no US Activities link and agree to the statement on that page. In this case, no tax forms are required.
If you do have US Activities, follow the instructions on the Tax information page to update your current form, or to submit a new form.
Note that the tax information collection interface and any tax-related information provided by Google is not intended as and should not be construed as legal, tax, or investment advice. You should always consult your tax advisor to help answer specific questions regarding how tax laws apply to you and/or your business. The tax summary we have provided is necessarily incomplete, and the tax laws and regulations are subject to change. Therefore, Google does not guarantee and is not liable for the accuracy or completeness of any tax information provided, or any results or outcome as a result of the use of this information.
Make sure to choose the correct contracting entity for your account. How do I find my contracting entity?
