Taxes in your country

 

Taxes or Value Added Tax (VAT) might be applicable to your business, depending on its location. Read on to see what applies in your country. If you'd like to see the information for another country, then click on the drop-down menu above.

Advertisers in Argentina

Tax requirements can differ depending on whether your payment method is set to invoicing or manual payments. See the information below that applies to your payment method.

Manual payments

How taxes are calculated on Banelco or PagoMisCuentas.com payments

When you make a payment, we assume that you included the amount that you wanted credited to your account as well as the correct percentage of this amount to cover all the applicable taxes. Depending on your tax status, we'll set aside one or more taxes from your Banelco or PagoMisCuentas.com payment before crediting your AdWords account with the remainder:

  • VAT at 21%: We apply a perception of 21% VAT to all advertisers' manual payments.
  • GRT Perceptions: We apply perceptions for GRT in the provinces where you're registered as a business and Google is a perception agent. We'll need your tax documents to identify your GRT status in each province.

You'll see the perception reflected in your monthly invoice. GRT taxes are calculated based on your VAT category, GRT status and other factors listed on your GRT tax documents for each province (for example, CM01, CM02, CM05). These perceptions might change in the future, so it’s important that you provide your updated CM01, CM02 and CM05 tax documents. Currently, Google Argentina collects taxes for the following five provinces:

  • Buenos Aires City
  • Buenos Aires Province
  • Corrientes
  • San Luis
  • Neuquén

We determine if you're subject to VAT and/or GRT Perceptions from the tax ID and documents that you enter when you create your account. The following tax documents will help us to determine the correct tax rates to apply:

  • F.460/J (Inscripción AFIP) – Federal tax document
  • CM01 / CM02 (Inscripción IIBB) – Provincial GRT tax document
  • CM05 – Provincial GRT tax document
  • Inscripción Ingresos Brutos (IIBB) Local
  • Exención en Ingresos Brutos or GRT Exempt in each province
  • Exención IVA / Ganancias
  • Carta Certificado de Exclusión (Certificate of Exclusion)
  • Perception Agent named (by province)

Note

It's important for you to provide tax documents when you create your account. If we don’t have the updated tax documents, then federal and provincial tax regulations require us to charge you at the highest tax rates, which could affect your total costs.

Getting legal receipts for Banelco or PagoMisCuentas.com payments

Banelco issues a legal receipt for every payment made using the Banelco network. A four-digit control code will be included to guarantee the authenticity of the receipt.

Depending on how you make a payment, you'll receive a receipt in one of three ways:

  • From the ATM where you made a payment
  • Print it off the PagoMisCuentas.com website
  • Print it off your bank's online banking website
Getting legal monthly invoices

The type of invoice you will receive depends on the tax ID number (CUIT or DNI) that you entered in your account. If you want to receive an invoice with itemised VAT, then you will need to sign up as a VAT-registered business using a CUIT.

  • You'll get a type A invoice if you entered a valid CUIT for a VAT-registered company.
  • For DNI, you'll get a type B invoice.

To find out more about invoice types in Argentina, visit the official AFIP invoicing site.

Google will issue a legal invoice between the 3rd and the 5th day of each month reporting your advertising spend including all the applicable taxes, for the previous calendar month. An electronic version will be available in your account. It will also be emailed to the email address that you specify in your Billing settings.

Changing your tax information

If you entered incorrect tax information into your AdWords account, or your tax information has changed, then contact us and send us the correct tax information.

Please bear in mind that we're unable to re-issue invoices that were generated before the tax information was updated in your AdWords account.

Tax exemptions

If you’re tax exempt, then upload the certificates when you create your account so that we can consider them when we calculate your taxes. If you forgot to do so or if you have been granted a new exception, then please upload the certificates in your "Billing profile" page and contact us so that we can make sure that the information is updated.

Invoicing

How taxes are calculated

Taxes are added to advertising costs and displayed in the Transaction history, and on the monthly invoice. The taxes are calculated according to local laws:

  • VAT at 21%: We apply a perception of 21% VAT to all your payments.
  • GRT Perceptions: We apply perceptions for GRT in the provinces where you're registered as a business and Google is a perception agent. We'll need your tax documents to identify your GRT status in each province.

You'll see the perception reflected in your monthly invoice. GRT taxes are calculated based on your VAT category, GRT status and other factors listed on your GRT tax documents for each province (for example, CM01, CM02, CM05). These perceptions might change in the future, so it’s important that you provide your updated CM01, CM02 and CM05 tax documents. Currently, Google Argentina collects taxes for the following five provinces:

  • Buenos Aires City
  • Buenos Aires Province
  • Corrientes
  • San Luis
  • Neuquén

We determine if you're subject to VAT and/or GRT Perceptions from the tax ID and documents that you enter when you create your account. The following tax documents will help us to determine the correct tax rates to apply:

  • F.460/J (Inscripción AFIP) – Federal tax document
  • CM01 / CM02 (Inscripción IIBB) – Provincial GRT tax document
  • CM05 – Provincial GRT tax document
  • Inscripción Ingresos Brutos (IIBB) Local
  • Exención en Ingresos Brutos or GRT Exempt in each province
  • Exención IVA / Ganancias
  • Carta Certificado de Exclusión (Certificate of Exclusion)
  • Perception Agent named (by province)

Note

It's important for you to provide tax documents when you create your account. If we don’t have the updated tax documents, then federal and provincial tax regulations require us to charge you at the highest tax rates, which could affect your total costs.

Getting legal monthly invoices

The type of invoice that you will receive depends on the VAT status of your tax ID. If you want to receive an invoice with itemised VAT, then you will need to sign up as a VAT-registered business using a CUIT.

To find out more about invoice types in Argentina, visit the official AFIP invoicing site.

Google will issue a legal invoice between the 3rd and the 5th day of each month reporting your advertising spend including all the applicable taxes, for the previous calendar month. An electronic version will be available in your account. It will also be emailed to the email address that you specify in your Billing settings.

Changing your tax information

If you entered incorrect tax information into your AdWords account, or your tax information has changed, then contact us and send us the correct tax information.

An AdWords specialist will contact you within two working days to confirm your changes.

Please bear in mind that we're unable to re-issue invoices that were generated before the tax information was updated in your AdWords account.

Tax exemptions

If you’re tax exempt, then provide the appropriate certificates when you create a new credit line so that we can consider them when we calculate your taxes. If you forgot to do so, or if you have been granted a new exception, please contact an AdWords specialist to make sure that the information is updated.

If you have a GRT Perceptions tax exemption, please send us the appropriate tax documentation – either your Carta Certificado de Exclusión or your Exención en Ingressos Brutos – through this form.

GRT Perceptions

GRT is a gross income identification number. When you sign up for AdWords, you must enter your ID or CUIT number. However, the field Gross Revenue Identification (GRT ID) isn't required because not all advertisers are subject to GRT.

What GRT is

The GRT ID is the identification number of gross income tax. Gross Income Tax is the main financial resource for provincial governments. In general, it's calculated solely on sales and the amount of tax is different in each province.

Where to enter GRT

If you choose Banelco or PagoMisCuentas.com as your payment method when you sign up for your AdWords account, then we’ll ask for your DNI or your CUIT (tax ID). If you choose CUIT, you'll have the option to enter a GRT ID. It's important to enter your GRT number without hyphens or spaces. You'll also need to upload tax documents for both VAT and GRT.

How to tell if you're liable

For Buenos Aires city GRT, follow these steps to see if your company is liable for GRT Perceptions, and if so, at what rate:

  1. Visit https://orion.arba.gov.ar/Login/login?service=http%3A%2F%2Fdfe.arba.gov.ar%2FDomicilioElectronico%2FdfeSetUpInicio.do
  2. Enter your tax ID (CUIT) and your company's password. If you don't know the password, then please consult your company's finance department.
  3. Select Rol: contribuyente.
  4. In the menu at the top left, titled "Regimen de recaudación por", select Consulta al padrón.
  5. Select the month whose rate you want to see.
  6. The GRT Perceptions rate that Google uses for your payments is listed under "Alícuota de percepción".

For other provinces, check with your local authorities.

Value Added Tax (VAT) in Taiwan

Value Added Tax (VAT) is a 5% tax on goods and services that is paid to the Taiwanese tax authority. How and whether you pay VAT in Taiwan depends on your payment method and setting. Choose the method or setting that applies to your account below.

Automatic or manual payments by credit card

If you pay for your AdWords account by credit card, then you've signed an agreement with Google Asia Pacific and therefore do not owe VAT.

Manual payments by funds transfer, convenience store or post office

If you pay for your AdWords account by funds transfer, convenience store or post office, you've signed an agreement with Google Taiwan stipulating that you owe VAT on your AdWords charges. To cover this tax, Google will automatically pass a portion of each of your payments to the Taiwanese tax authority. We'll send you a Government Uniform Invoice (GUI) for each payment that you make detailing how much you paid in VAT.

How VAT is calculated for manual payments via funds transfer, convenience store or post office

Here's how we calculate the VAT deduction from your AdWords payment:

When you make a payment, we assume that you have included the amount that you wanted crediting to your account, as well as 5% of this amount to cover VAT. In other words, if you make a payment of X, then we break the amount down into Y and 5% of Y. We credit your account with Y and pay 5% of Y in VAT.

This is the equation that we use:

  • X = Y + (0.05 * Y)
  • X = 1.05 * Y
  • Y = X/1.05

Example

Let's say that you have made a payment of NTD 1,050. To determine how much to credit your account, we would calculate:

  • Y = NTD 1,050/1.05
  • Y = NTD 1,000

We'd credit your account NTD 1,000 and pass the remaining NTD 50 to your government's tax authority as VAT.

Credit line (monthly invoicing) payment setting

If you have an AdWords account on credit line (monthly invoicing), then you've signed an agreement with Google Taiwan stipulating that you owe VAT on your AdWords charges. Your monthly invoice will include a VAT tax assessment, and we'll send you a Government Uniform Invoice (GUI) along with each invoice detailing how much you owe in VAT.

About Government Uniform Invoices (GUIs)

What a Government Uniform Invoice (GUI) is

Business entities selling goods or services in Taiwan need to issue a Government Uniform Invoice (GUI) to the buyer at the time of purchase, as stipulated in the Time Limit for Issuing Sales Documentary Evidence section of Taiwan's Value-added and Non-value-added Business Tax Act.

In accordance with this Act, Google will issue you with a GUI each time that you make a payment, (i.e. purchase advertising services) if your AdWords account meets the following criteria:

  • Has a business address in Taiwan
  • Uses the New Taiwanese Dollar (NTD)
  • Uses manual payments or credit line (monthly invoicing)
  • Was created after a certain date

Advertisers with an account that meets these criteria have signed a contract with Google Taiwan. All other advertisers have signed contracts with other Google entities, and we therefore do not issue them with GUIs.

One of the purposes of the GUI is to track all Value-Added Tax (VAT) that a business or individual pays. It's therefore important to hold on to your GUIs for filing tax returns.

Your GUI will contain the following information:

  • GUI ID
  • Sales amount
  • VAT
  • Total amount
  • Your tax ID, if you selected Business in the "Tax Status" field when creating your account
  • Description of the service (e.g. Online Advertising)

A few more things to note:

  • If you selected Business in the Tax Status field when you created your account, then we'll issue you a “Business basic format” GUI. Otherwise, we'll issue you an “Individual basic format” GUI.
  • You will receive a GUI within 4 weeks of making a payment.
  • The title of your GUI will be the company name that you entered on your "Billing profile" page. You can edit this information at any time.
GUI delays

You'll receive a Government Uniform Invoice (GUI) within 4 weeks of making a payment. If you haven't received a GUI by then, then contact us and request another.

It's possible that your GUI was lost in the post. However, just to be safe, please check to make sure that the address on your AdWords account's "Billing profile" page is correct. Follow these steps:

  1. Sign in to your AdWords account at https://adwords.google.co.uk.
  2. Click on the gear icon and choose Billing, and then click on the Billing profile link at the side of the page.
  3. Click on edit and make any necessary changes.
  4. Click on Save.
Changing the company name on your GUI

The company name that you enter on your account's "Billing profile" page will show as the title for your Government Uniform Invoice (GUI). If you'd like to change your GUI title, then edit your Billing profile. Here's how you do this:

  1. Sign in to your AdWords account at https://adwords.google.co.uk.
  2. Click on the gear icon and choose Billing, and then click on the Billing profile link at the side of the page.
  3. Click edit and make your changes in the Company name field.
  4. Click on Save.
Your tax ID on your GUI

Your tax ID will show on your GUI if you selected "Business" in the "Tax status" field when you set up your account. You'll also find your tax ID on your AdWords account's "Billing profile" page. Here's how to get there:

  1. Sign in to your AdWords account at https://adwords.google.co.uk.
  2. Click on the gear icon and choose Billing, and then click on the Billing profile link at the side of the page.

Please note that we cannot give you VAT advice. If you have general questions about VAT, then contact the Taiwanese tax authority.

Value Added Tax (VAT) in China

VAT (value added tax) is a tax on supplied goods or services. Google Advertising (Shanghai) AdWords users with billing addresses in China are subject to VAT.

As of 1 January 2012, Google Advertising (Shanghai) became a VAT payer under the Shanghai VAT Pilot Programme. As of 1 April 2012, Google Advertising (Shanghai) has charged and collected VAT on all advertising services that it provides, and has only issued VAT Fapiaos to advertisers. The VAT amount is reflected in the VAT Fapiao that is issued to you.

Google Advertising (Shanghai) cannot provide tax advice. Please consult your tax advisor or tax consultant if you have questions about how the Shanghai VAT Pilot Programme affects your business and tax obligations, to determine your VAT status, or to determine what information your VAT Fapiao should contain.

VAT charges

Under the Shanghai VAT pilot programme, Google Advertising (Shanghai) is required to charge 6% VAT for all clients, even if they aren't based in Shanghai. There are no exceptions.

For customers other than manual payments customers, your invoices reflect the VAT charged on your invoice balance at a 6% rate.

For customers using manual payments, Google deducts 6% VAT from your prepayment amount. For example, if you have prepaid 1,000 CNY, then the amount credited to your account balance will be 943.40 CNY, after deducting 56.60 CNY for VAT.

About Special VAT Fapiaos

Google Advertising (Shanghai) issues Special VAT Fapiaos to customers that are General VAT payers. A Special VAT Fapiao is proof of tax payment that may allow you to claim VAT input credits if you're properly registered with the tax authorities as a General VAT payer.

In order to issue the Special VAT Fapiao, Google Advertising (Shanghai) needs you to provide a scanned copy of your tax registration certificate (the first page and the following page including the VAT tax registration status). We accept the following types of files for your scanned tax registration certificate: PNG, GIF, JPEG and TIFF. The file must be no larger than 5 MB.

In addition, the following information that you provide will be printed on your Special VAT Fapiao, and must exactly match your tax registration certificate, if it's listed there:

  • Business Name
  • VAT tax registration status (General VAT payer)
  • Tax registration ID
  • Registered address
  • Registered telephone number
  • Bank account details (bank name, account number)

If you want to have your Special VAT Fapiao delivered to an address other than your registered address, you can provide a separate postal address by going to your "Billing profile" page and clicking on Edit.

If the information that you provide doesn't match your tax registration certificate, or if your scanned tax registration certificate is invalid, corrupted or unreadable, Google Advertising (Shanghai) won't be able to issue your Special VAT Fapiao. If this happens, then we'll email you, asking you to correct the missing or incorrect information. Once you make the necessary corrections, we'll then be able to issue the Special VAT Fapiaos to you.

About General VAT Fapiaos

Google Advertising (Shanghai) issues General VAT Fapiaos to customers that are registered as small-scale VAT payers, non-VAT payers or individuals. A General VAT Fapiao is official proof of tax payment, but it cannot be used to claim VAT input credits. The following information that you provide will be printed on your General VAT Fapiao:

  • Business Name
  • VAT tax registration status
  • Tax registration ID (except individuals)
  • Postal address
  • Telephone number

Opting out of VAT Fapiaos

If you don't want to get VAT Fapiaos for your advertising activity, then you can opt out by selecting the “Do not send me tax invoices” option in your billing profile. Until you change this option, Google Advertising (Shanghai) won't attempt to deliver VAT Fapiaos to you.

However, bear in mind that if you opt out of getting VAT Fapiaos, Google Advertising (Shanghai) is still required to charge 6% VAT for all clients and report VAT activity to the appropriate tax authorities.

Value Added Tax (VAT) and AdWords status

When you create your account, you'll be asked to confirm that your tax status is business. Business status means that you'd like to see an economic benefit from your advertising, such as increased revenue, sales or signups. This includes affiliates, sole traders, self-employed merchants, partnerships and others. AdWords can only be used for business purposes in the European Union.

Google can't give advice about VAT. So if you have a question about VAT registration, contact your tax advisor or revenue commissioner.

Good to know

  • We’ll need your VAT ID.
  • We don't add VAT charges to your account.
  • You'll be responsible for self-assessing and paying VAT at your EU member state's local rate (in accordance with Article 44 of EU Council Directive 2006/112/EC).

Changing your VAT ID

You can change your VAT ID yourself. Click on the link below to see how.

Change your VAT ID
  1. Sign in to your AdWords account.
  2. Click on the gear icon and choose Billing, and then click on the Billing profile link at the side of the page.
  3. Click on the Edit.
  4. In the "Tax details" section, enter your VAT ID.
  5. Click on Save.

A common mistake is to enter a tax number instead of the VAT registration number. The two numbers are different. VAT registration numbers start with a country-specific ID, followed by a maximum of 12 characters (numbers or letters). Visit the European Commission's website if you'd like to check that your VAT registration number is valid.

Self-assess VAT

You're required to self-assess VAT at your member state's current VAT rate. Please contact your local tax office for advice.

Finding your VAT invoice

VAT invoices and monthly payments are now included in the same document. If you need an invoice from January to April 2015, then you will find separate documents for the VAT invoice and the monthly record of payments.

Here's how to find your VAT invoice in your account:

  1. Sign in to your AdWords account.
  2. Click on the gear icon and select Billing to go to your "Transaction history" page. Go to Billing
  3. Set the date range above the table so that it corresponds to the invoices that you want to see.
    • The default view is "Last 3 months", which lets you see your most recent invoice.
    • To view previous invoices, adjust the date range using the drop-down menu. For example, choose This year if you want to view invoices for this calendar year.
  4. In the table, click on the Documents drop-down menu under the month that you'd like to see the invoice for.
  5. Click on the invoice number. If you’re looking for invoices from January to April 2015, you’ll need to also click on the EU VAT Invoice drop-down menu to see the separate VAT invoice.
  6. The invoice will open in a new browser window. Make sure that your browser settings don't block pop-ups, which will prevent the VAT invoice from opening.
  7. To print the invoice, click on File and choose Print from the browser menu. Or right-click on the invoice and choose Print. If you want to download your invoice and save a copy on your computer, then right-click on it and choose Save as.

VAT invoice availability

  • A VAT invoice for a particular month is available starting on the fifth working day of the following month. For example, your September VAT invoice will be ready by 5 October. VAT invoices are not generated on weekends or bank holidays, so please expect a delay in getting your VAT invoice over these periods.
  • From January to April 2015, VAT invoices are available separately from the monthly payments invoice. Before January 2015 and after May 2015, VAT costs and a table of advertising payments are included in the same document.

What your VAT invoice includes

The monthly invoice contains tables for “Record of payments received” and “Record of costs and VAT”, except for the months from January to April 2015, which have separate documents for VAT and payments.

What's shown on your invoice and VAT invoice depends on whether your account is on automatic payments or manual payments. Click on the section that applies to you.

Automatic payments

If your account is on automatic payments, your invoice and VAT invoice may show different amounts, depending on whether you have made any manual payments:

  • Your invoice will show all charges and any manual payments that you made in that month.
  • If a manual payment put your account into credit (you paid more than you owed) then the invoice will reflect this along with the AdWords costs covered by the manual payment.

Example: Automatic payments only

Let's suppose that you have accrued €300 of advertising costs in the month and that you have been charged €200 at your automatic billing threshold.

  • The “Record of payments received” table will show a payment of €200.
  • The “Record of costs and VAT” table will show associated VAT charges, if applicable.

The outstanding €100 of accrued advertising costs will roll over into the next billing cycle and be shown in your next month's documents.

Example: Automatic payments with a manual payment

Let's suppose that you have accrued €300 of advertising costs in the month. You have been charged €200 at your automatic billing threshold, and you made a manual payment of €200.

  • The “Record of payments received” table will show a charge of €200 and a €200 manual payment, for a total of €400.
  • The “Record of costs and VAT” table will show any VAT charges, if applicable.

On the next month’s invoice, the additional €100 of advertising costs (over the €200 billing threshold) will appear and be applied against the €200 manual payment, leaving €100 in credit on the account.

Manual payments

If your account is on manual payments, then the payments and VAT tables on your invoice will usually show different amounts:

  • The “Record of payments received” table will show payments.
  • The “Record of costs and VAT” table will show advertising costs for that month and any VAT charges, if applicable.

Example

Let's suppose that you have made a manual payment of €100 on the first day of the month and accrued €80 in advertising costs for the month.

  • The “Record of payments received” table will show a payment of €100.
  • The “Record of costs and VAT” table will show the manual payment of €100, advertising costs of €80, an offsetting positive charge to account for duplication, and any VAT charges, if applicable.

Discrepancies between your transaction history and your invoice

Sometimes, the charges that you see in your transaction history are off by a day or two from those that you see on your invoice. In most cases this is expected because AdWords and banks operate on different systems. Payments and charges don’t always happen at the same time.

If you received an account adjustment or credit and used the credit within the same billing period, then this may also cause your VAT invoice to differ from your transaction history.

Invoices are legally valid

The invoices from your AdWords account are historical invoices. They show your payment requests (that is, they include a line item whenever we initiated a charge or you made a payment to Google.)

Invoices are legally valid – this means that they'll be accepted by your local tax authorities.

Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included, and don’t require a special stamp or signature.

If you have questions, then contact your local legislature or tax adviser.

Certificates of tax residency

The certificates of residency can be downloaded as .pdf files from this article. Just click on the applicable link below.

If you need older versions of the certificate, then please contact AdWords support.

The certificate of residency provided by Google is issued by the Irish tax authority in an electronic form and in English. The certificate in this form is a valid document which is respected by the Polish tax authority.

Value Added Tax (VAT)

All AdWords accounts in Ireland are subject to Value Added Tax (VAT) at the Irish rate – a rate that can change at the Irish government's discretion.

Here's a look at what you can expect if you're in Ireland:

  • You'll always be subject to VAT charges at the current Irish rate, as required by Irish legislation. (Your account is served by Google Ireland.)
    • If you're on automatic payments, we'll add VAT costs to your AdWords costs before you're charged.
    • If you're on manual payments, we'll subtract VAT costs from your balance before it is depleted.
    • If you're VAT 13b/56b exempt, please indicate this by ticking the box under "Do you have a VAT ID?". (You can get here by going to the gear icon and choosing Billing. Click on the Billing profile link, and then on the Edit link.) You'll also need to provide your VAT 13b/56b information.

Google can't give advice about VAT. So if you have a question about VAT registration, contact your tax advisor or revenue commissioner.

Changing your VAT ID

You can change your VAT ID yourself. Click on the link below to see how.

Change your VAT ID
  1. Sign in to your AdWords account.
  2. Click on the gear icon and choose Billing, and then click on the Billing profile link at the side of the page.
  3. Click on the Edit.
  4. In the "Tax details" section, enter your VAT ID.
  5. Click on Save.

A common mistake is to enter a tax number instead of the VAT registration number. The two numbers are different. VAT registration numbers start with a country-specific ID, followed by a maximum of 12 characters (numbers or letters). Visit the European Commission's website if you'd like to check that your VAT registration number is valid.

Finding your VAT invoice

VAT invoices and monthly payments are now included in the same document. If you need an invoice from January to April 2015, then you will find separate documents for the VAT invoice and the monthly record of payments.

Here's how to find your VAT invoice in your account:

  1. Sign in to your AdWords account.
  2. Click on the gear icon and select Billing to go to your "Transaction history" page. Go to Billing
  3. Set the date range above the table so that it corresponds to the invoices that you want to see.
    • The default view is "Last 3 months", which lets you see your most recent invoice.
    • To view previous invoices, adjust the date range using the drop-down menu. For example, choose This year if you want to view invoices for this calendar year.
  4. In the table, click on the Documents drop-down menu under the month that you'd like to see the invoice for.
  5. Click on the invoice number. If you’re looking for invoices from January to April 2015, you’ll need to also click on the EU VAT Invoice drop-down menu to see the separate VAT invoice.
  6. The invoice will open in a new browser window. Make sure that your browser settings don't block pop-ups, which will prevent the VAT invoice from opening.
  7. To print the invoice, click on File and choose Print from the browser menu. Or right-click on the invoice and choose Print. If you want to download your invoice and save a copy on your computer, then right-click on it and choose Save as.

VAT invoice availability

  • A VAT invoice for a particular month is available starting on the fifth working day of the following month. For example, your September VAT invoice will be ready by 5 October. VAT invoices are not generated on weekends or bank holidays, so please expect a delay in getting your VAT invoice over these periods.
  • From January to April 2015, VAT invoices are available separately from the monthly payments invoice. Before January 2015 and after May 2015, VAT costs and a table of advertising payments are included in the same document.

What your VAT invoice includes

The monthly invoice contains tables for “Record of payments received” and “Record of costs and VAT”, except for the months from January to April 2015, which have separate documents for VAT and payments.

What's shown on your invoice and VAT invoice depends on whether your account is on automatic payments or manual payments. Click on the section that applies to you.

Automatic payments

If your account is on automatic payments, your invoice and VAT invoice may show different amounts, depending on whether you have made any manual payments:

  • Your invoice will show all charges and any manual payments that you made in that month.
  • If a manual payment put your account into credit (you paid more than you owed) then the invoice will reflect this along with the AdWords costs covered by the manual payment.

Example: Automatic payments only

Let's suppose that you have accrued €300 of advertising costs in the month and that you have been charged €200 at your automatic billing threshold.

  • The “Record of payments received” table will show a payment of €200.
  • The “Record of costs and VAT” table will show associated VAT charges, if applicable.

The outstanding €100 of accrued advertising costs will roll over into the next billing cycle and be shown in your next month's documents.

Example: Automatic payments with a manual payment

Let's suppose that you have accrued €300 of advertising costs in the month. You have been charged €200 at your automatic billing threshold, and you made a manual payment of €200.

  • The “Record of payments received” table will show a charge of €200 and a €200 manual payment, for a total of €400.
  • The “Record of costs and VAT” table will show any VAT charges, if applicable.

On the next month’s invoice, the additional €100 of advertising costs (over the €200 billing threshold) will appear and be applied against the €200 manual payment, leaving €100 in credit on the account.

Manual payments

If your account is on manual payments, then the payments and VAT tables on your invoice will usually show different amounts:

  • The “Record of payments received” table will show payments.
  • The “Record of costs and VAT” table will show advertising costs for that month and any VAT charges, if applicable.

Example

Let's suppose that you have made a manual payment of €100 on the first day of the month and accrued €80 in advertising costs for the month.

  • The “Record of payments received” table will show a payment of €100.
  • The “Record of costs and VAT” table will show the manual payment of €100, advertising costs of €80, an offsetting positive charge to account for duplication, and any VAT charges, if applicable.

Discrepancies between your transaction history and your invoice

Sometimes, the charges that you see in your transaction history are off by a day or two from those that you see on your invoice. In most cases this is expected because AdWords and banks operate on different systems. Payments and charges don’t always happen at the same time.

If you received an account adjustment or credit and used the credit within the same billing period, then this may also cause your VAT invoice to differ from your transaction history.

Invoices are legally valid

The invoices from your AdWords account are historical invoices. They show your payment requests (that is, they include a line item whenever we initiated a charge or you made a payment to Google.)

Invoices are legally valid – this means that they'll be accepted by your local tax authorities.

Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included, and don’t require a special stamp or signature.

If you have questions, then contact your local legislature or tax adviser.

Value Added Tax (VAT) and AdWords status

Your account is served by Google Ireland Ltd., but Google can't charge VAT if your billing address is in a country that's not part of the European Union.

Check with your local tax authority to see if you're required to self-assess VAT in your country. If that's the case, then you'll need to do this with the help of your tax adviser or local tax authority. Google can't advise you.

Self-assess VAT

If you weren't charged VAT on your AdWords costs, then you might be required to self-assess VAT. Please contact your local tax office for advice.

Invoices legally valid

The invoices that you print from your AdWords account are historical invoices. They show your payment requests (that is, you'll find a line item in the "Record of Costs and VAT" section of your invoice whenever we initiated a charge or you made a payment to Google). 

Invoices are legally valid because they include our VAT ID – this means that they'll be accepted by your local tax authorities. Your invoice also includes a second table called "Record of payments received", which shows all the successful payments in a given month. This table is for your reference.

Concerned that these invoices aren't legally valid without a stamp or original signature? Don't worry! Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included.

If you have questions, then contact your local legislature or tax adviser.

Advertisers in North America

If you're an advertiser in North America and you claim business income from your AdWords advertising, then you'll need to provide Google's Tax Identification Number (TIN) when filing your taxes. Here's our information:

Google Inc.
1600 Amphitheatre Pkwy
Mountain View, CA 94043
Taxpayer Identification Number (TIN) 77-0493581

Google Asia Pacific, Inc.

Because your AdWords business contract is registered with Google Asia Pacific, Inc., local taxes aren't applied to your AdWords activity. These taxes won't be shown on your invoices.

Taxes in India

For invoices dated on or after June 1, 2014, the service tax rate for advertising services supplied by Google India Private Limited is 14%.

Previously, the rate was 12.36%, which included Education Cess and Secondary & Higher Education Cess, but the rate changed because of updates to Indian tax regulations.

Keep in mind that Google can't advise you on tax matters. Please contact your tax adviser for any questions about this change.

About Tax Deducted at the Source (TDS)

TDS certificates are required every quarter. (More information can be found on the Income Tax Department of India website.)

Certificates for quarters ending in June, September, December and March need to be issued by 30 July, 30 October, 30 January and 15 May respectively.

No TDS certificates for the previous financial year will be accepted if sent after 30 April of the current financial year. For example, all certificates for the fiscal year 2013-14 should be sent no later than 30 April 2014.

Sending Tax Deducted at the Source (TDS) certificate

There are two ways to send us the TDS certificate:

  1. You can send an electronically signed TDS certificate to us by email. Once the credit amount has been approved, it'll be added to your account.
  2. You can send a signed hard copy of your TDS certificate, along with a cover letter that has your 10-digit customer ID, to the following address:
    Attn: Google Finance Dept.
    B.M.S.I. Pvt. Ltd. (Arvato India)
    15th Floor, Building No. 8, Tower C
    Infinity Towers, DLF Cyber City, DLF Ph – 2
    Gurgaon – 122002, Haryana. India.

    Once you've sent the documents, contact us by email with the following details to get the credit:
    1. A digital copy of the TDS certificate (either electronically signed or a PDF scan of the signed TDS certificate)
    2. Courier delivery receipt details

Google's Permanent Account Number (PAN) is AACCG0527D and the registered address on the TDS Certificate should be:

Google India Pvt. Ltd.
No.3, RMZ Infinity, Tower E,
Old Madras Road, 4th & 5th Floor,
Bangalore – 560 016

How much TDS

The current rate of TDS for advertising-related payments to Google India Private Limited is 2% excluding Service Tax and education cesses (per Circular No. 1/2014 issued by the Central Board of Direct Taxes, Ministry of Finance, Govt of India). However, the rate of TDS is subject to change according to government regulations. Note: Google AdWords cannot advise you on tax matters. If you have more questions regarding TDS or other tax matters, then please check with a tax consultant.

Taxes in Russia

All AdWords advertisers with a Russian billing address are charged 18% Value Added Tax (VAT) for all their AdWords costs, with no exceptions.

Here's a look at what you can expect if you're in the Russian Federation:

  • Whether you select "Business", “Individual entrepreneur” or "Personal" as your tax status, you'll always be subject to VAT charges at the current Russian rate, as required by Russian legislation. (Your account is served by Google Russia.)
  • You'll see the VAT charges by clicking on the gear icon and choosing Billing. VAT is charged on actual usage.

VAT on USN

According to tax regulations in Russia, if you're on USN, you're not supposed to pay VAT for goods and services that you are selling or buying. However, when you're buying goods or services from a company operating under the general tax regime, you pay VAT included in the price of the product or service. Since OOO “Google” is operating under a general tax regime, you'll also pay VAT for AdWords.

Bear in mind that Google can't give advice about VAT. So if you have a question about VAT registration, then contact your tax advisor or revenue commissioner.

Changing your tax status

When you sign up for AdWords, you'll need to choose a tax status of Personal, Individual entrepreneur or Business. Once you have made your choice, it's not possible to switch to a different status. For example, if you chose Personal, then you can't change your status to Business instead.

If you need to change your tax status, then please close your existing AdWords account and create a new account with your preferred status. Use a different email address to create this new account. Or, if you'd like to use the same email address, then you'll need to change it in your existing AdWords account before closing it down.

Changing your VAT information

To check the company name or tax IDs (INN and KPP) that appear on your monthly invoices, click on the gear icon and choose Billing, then go to the Billing profile section.

Update your KPP number

If your KPP number has changed, then you can edit it in your account. To update your KPP number, please follow the steps below:

  1. Sign in to your account at https://adwords.google.co.uk.
  2. Click on the gear icon and select Billing. Go to the Billing profile section.
  3. Click on Edit and update the KPP number. Click on Save when you've finished.

Note

We can change your KPP if your INN stays the same. You may not change your tax IDs and company name from those of one registered company to another. If you'd like your AdWords account to be for a different registered company (with a different INN), then please create another account.

Change your company name

If your company name has changed, then contact us. In order to update this information, we need a scanned copy of your tax certificate stating your tax IDs and registered company name. Once we receive and verify your tax certificate, we'll change the company name that appears in your AdWords account and on your monthly invoices. We'll let you know when we've done so.

Note

We can only change your KPP or company name if your INN stays the same. You may not change your tax IDs and company name from those of one registered company to another. If you would like your AdWords account to be for a different registered company (with a different INN), please create another account.

Correct your INN

If your AdWords account has an incorrect INN (tax ID), then it can only be changed if it was mistyped when creating your AdWords account. Contact us and provide a scanned copy of your tax certificate stating your tax IDs and registered company name. Once we receive and verify your tax certificate, we'll change the INN that appears in your AdWords account and on your monthly invoices.

If you'd like your AdWords account to be for a different registered company (with a different INN), then please create another account.

Change your legal or postal addresses

If your legal address or mailing address have changed, here's how to update them:

  1. Sign in to your account at https://adwords.google.co.uk.
  2. Click on the gear icon and select Billing.
  3. To update your legal address, go to the Billing profile section and make your changes. Click on Save when you've finished.
  4. To update your postal address, go to the Billing settings section and make your changes. Click on Save when you've finished.

Calculating VAT

You can see your VAT charges by clicking on the gear icon and selecting Billing

How VAT is calculated

VAT is charged based on the value of your accrued clicks and impressions.

Usage + VAT = Payment amount

When VAT is charged

VAT may be charged:

  • Once a payment has been completely spent in the account, or
  • At the end of the month if a payment is only partially spent

Example

  • Say your AdWords account receives a payment on 10 June for RUB 100.
  • Usage accrues each day until that payment of RUB 100 is completely spent on 25 June.
  • A VAT line item appears on 25 June showing the VAT charge taken from the RUB 100 payment.

Example

  • Let's suppose that your AdWords account has received a payment on 25 June for RUB 100.
  • By the end of the month (30 June) RUB 50 of the payment has been spent. A VAT line item appears on 30 June showing the VAT charge taken on the RUB 50 usage.
  • The remaining balance of that payment is spend by 3 July. A VAT line item appears on 3 July showing the VAT charge taken on the remaining RUB 50.

Note: VAT charges may cover the taxed amount for more than one payment if more than one payment is completely spent on a single day.

VAT on promotional credit or adjustments

If you earned a reward from a promotional offer or any other type of credit adjustment, VAT will automatically be applied to the usage paid by this credit. This will then be refunded completely once the total credit has been spent, or refunded partially at the end of the same month if the credit has only been partially spent.

If you have any trouble understanding VAT charges, then please contact us.

VAT and "Current balance"

The "Transaction history" page has two sections stating the balance of your account:

  1. The "Current balance" section above the table: Shows your balance that can be fully spent on future advertising activity.
    • The field "Credit remaining" shows the amount that's left for advertising activity and an estimated amount of future VAT charges. Check this field to estimate the amount of money that's left in your account.
  2. The "Balance" column in the transaction history table: Shows your account balance (calculated by subtracting the amount in the "Credits" column from the amount in the "Debits" column) without including any estimated future VAT charges on unused payment amounts.

The bids and budgets thayou set on the "Campaigns" tab don't include VAT.

Value Added Tax (VAT) is a 10% tax on goods and services that is paid to the Korean tax authority. How and whether you pay VAT in Korea depends on your payment settings. Select the setting that applies to your account below.

Automatic payments by credit card

If you pay for your AdWords account by credit card, then you've signed an agreement with Google Asia Pacific and therefore do not owe VAT.

Manual payments by LGU+

When you make an LGU+ payment, we automatically deduct 10% VAT from your payment to use against your anticipated advertising costs. We then serve your ads with the remaining amount of the payment. As your ads run, we pay VAT every month based on the advertising costs that you've accrued that month.

On your Billing transaction history page, you'll see an amount listed for VAT for each payment. If you are a corporate advertiser, then you'll receive an electronic VAT invoice for each month within the first 10 days of the following month, emailed to the main billing contact in your account by Google's local invoicing partner, MakeBill. This invoice will show the amount that was used to calculate VAT. If you're an individual advertiser, you will not receive a VAT invoice.

Note that LGU+ will provide you with a receipt for each of your payments. This receipt cannot be used for your VAT report.

Updating your VAT information

You can update your VAT information at any time in your account. Here's how you do this:

  1. Sign in to your account at https://adwords.google.co.uk.
  2. Click on the gear icon and select Billing.
  3. Click on the Billing profile link along the side of the page.
  4. Click on Edit and make your changes.
  5. Click on Save when you've finished.
Monthly invoicing payment setting

If you have an AdWords account on monthly invoicing, then we'll charge you 10% VAT based on your monthly advertising costs.

A link to a local tax invoice will be emailed every month to the primary billing contact by MakeBill, Google's local invoicing partner. To update your VAT information or change the email address that your local tax invoice is sent to, contact us.

If you're an advertiser in Mexico on manual payments or monthly invoicing, then we'll charge you 16% to cover Impuesto sobre Valor Agregado (IVA). How this happens depends on your payment setting. Click on the appropriate link below to learn more.

Monthly invoicing payment setting

If you're on monthly invoicing, then we'll add 16% of your costs to your invoice to cover IVA.

Manual payments setting

We deduct 16% from all your manual payments to cover IVA. We then credit your account with the remainder.

When you make a payment, we assume that you included the amount you wanted credited to your account as well as 16% of this amount to cover IVA.

This means that if you make a payment of X, we break the amount down into Y and 16% of Y, which together equal X. We credit your account with Y and pay 16% of Y in tax to the Mexican tax authority.

This is the equation we use, where X is the amount of your payment, and Y is the amount credited to your account:

  • X = Y + (0.16 * Y)
    X = 1.16 * Y
    Y = X/1.16

Here's a more specific example:

Pretend you made a payment of $116 MXN. To determine how much to credit to your account (Y), we would calculate:

  • Y = MXN 116/1.16
    Y = MXN 100

We'd credit your account MXN 100 and pass the remaining MXN 16 to the Mexican tax authority.

How to change your tax information

If you entered incorrect tax information, please contact us and send the correct tax information. An AdWords specialist will contact you to confirm the change. However, we're unable to re-issue invoices that were generated before the tax information was updated in your AdWords account.

Taxes in Ukraine

All AdWords advertisers that pay by bank transfer and have a Ukraine billing address are subject to Value Added Tax (VAT) charges at the current Ukrainian rate of 20%, as required by Ukrainian legislation.

You can see your VAT charges on your "Transaction history" page. To get there, click on the gear icon and select Billing.

Your account is served by Google Ukraine. According to tax regulations in Ukraine, when you’re buying goods or services from a company operating under the general tax regime, you pay VAT included in the prices of the product or service. Since "Google Ukraine" is operating under the general tax regime, you’ll also pay VAT for AdWords.

Bear in mind that Google can't give advice about VAT. So if you have a question about VAT registration, then contact your tax advisor or revenue commissioner.

Changing your tax status

When you sign up for AdWords, you'll need to choose a tax status of Personal, Individual entrepreneur or Legal entity. Once you have made your choice, it's not possible to switch to a different status. For example, if you have already chosen Personal, then you can't change your status to Legal entity instead.

If you need to change your tax status, then please close your existing AdWords account and create a new account with your preferred status. Use a different email address to create this new account. Or, if you'd like to use the same email address, then you'll need to change it in your existing AdWords account before closing it down.

Changing your VAT information

To check the company name, legal address or tax IDs (INN and EDRPOU) that appear on your monthly invoices, click on the gear icon and select Billing, then click on Billing profile at the left-hand side.

Changing your company's legal name

If your company name has changed, then contact us. In order to update this information, we need a scanned copy of your official registration documents stating your tax IDs, registered company name and registered address. Once we receive your official registration documents, we'll change the company name that appears in your AdWords account and on your accounting documents. We'll let you know when we've done so. After the changes have been made, you can request a revision of the previously issued documents that reflect the corrected name and EDRPOU.

Note

We can change your company name only if your INN and EDRPOU stay the same. You may not change your tax IDs and company name from those of one registered company to another. If you would like your AdWords account to be for a different registered company (with a different INN), please create another account.

Correcting your INN or EDRPOU

If your AdWords account has an incorrect INN (tax ID) and EDRPOU, then it can be changed only if it was mistyped when creating your AdWords account. Contact us and provide a scanned copy of your tax certificate stating your tax IDs and registered company name. Once we receive and verify your tax certificate, we'll correct the INN or EDRPOU that appear in your AdWords account and on your future accounting documents. Revisions of previously issued documents aren't possible in this case. The corrected INN or EDRPOU will be only shown on documents issued after the correction is made.

If you'd like your AdWords account to be for a different registered company (with a different INN and EDRPOU), then please create another account.

Changing VAT registration status

If your VAT registration status has changed, then contact us. You'll need to provide a scanned copy of your tax certificate stating your tax IDs, registered company name and VAT registration tax status. Once we receive and verify your tax certificate, we'll change the status in your AdWords account. The change will appear on your future accounting documents. Revisions of previously issued documents are not possible in this case.

Changing your legal or mailing address

If your legal address or mailing address have changed, here's how to update them:

  1. Sign in to your account at https://adwords.google.co.uk.
  2. Click on the gear icon and select Billing.
  3. To update your legal address, go to the Billing profile section and make your changes. Click on Save when you've finished.
  4. To update your postal address, go to the Billing settings section and make your changes. Click on Save when you've finished.

About VAT

How VAT is calculated

VAT is calculated based on the value of your accrued advertising costs, such as clicks or impressions.

Advertising costs + VAT = Payment amount

When VAT is charged

VAT may be charged:

  • Once a payment has been completely spent in the account, or
  • At the end of the month if a payment is only partially spent

Example: Payment fully spent in a month

Suppose that your AdWords account receives a payment on 10 June for UAH 200.

  • Advertising costs accrue each day until that payment of UAH 200 is completely spent on 25 June.
  • A VAT line item appears on 25 June on your main Billing page showing the VAT charge taken from the UAH 200 payment.

Example: Payment partially spent in a month

Suppose that your AdWords account receives a payment on 10 June for UAH 200.

  • By the end of the month, 30 June, only UAH 100 of the payment has been spent. A VAT line item appears on 30 June on your main Billing page showing the VAT charge taken on the UAH 100 advertising costs.
  • Suppose that the remaining balance of that payment is spent by 3 July. A VAT line item appears on 3 July on your main Billing page showing the VAT charge taken on the remaining UAH 100.

Note that VAT charges may cover the taxed amount of more than one payment if more than one payment is completely spent on a single day.

If you have any trouble understanding VAT charges, then please contact us.

VAT on adjustments or promotional credit

If you have a credit from a promotional offer or any other type of credit adjustment, then VAT will first be automatically applied to the advertising costs paid for by the credit. Then, once the total credit has been spent, the deducted VAT charges will be refunded to your account. If the credit has only been partially spent, then the deducted VAT charges will be partially refunded at the end of the same month.

VAT and your account's "Current balance"

To find your current balance, visit your Billing "Transaction history" page by clicking on the gear icon and choosing "Billing". You'll find two sections that show your account balance:

  1. The "Current balance" section above the table: Shows your balance that can be fully spent on future advertising activity.
    • The field "Credit remaining" shows the amount that's left for advertising activity and an estimated amount of future VAT charges. Check this field to estimate the amount of money that's left in your account.
  2. The "Balance" column in the transaction history table: Shows your account balance (calculated by subtracting the amount in the "Credits" column from the amount in the "Debits" column) without including any estimated future VAT charges on unused payment amounts.

The bids and budgets that you set in your campaigns don't include VAT.

Next step

Note

If you don't see your country listed, then this means that we don't have tax information for that country. Please contact your local tax authority for this information.

 

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