Local currency reporting and VAT
While you may receive your payments in your local currency, all payments are being made by Google Ireland, a company incorporated under the laws of Ireland, in accordance with the terms of your agreement with Google. The services provided are subject to the reverse charge mechanism and so VAT is to be accounted for by the recipient, Google Ireland, per Article 196 of Council Directive 2006/112/EC.
The only exception is for publishers with a mailing address in Ireland as these publishers may have an obligation to charge Google Irish VAT. Learn more
Please speak to your local tax advisors if you have further questions.