You may qualify for reduced withholding tax rates if you are supplying Google in Europe, the Middle East, and Africa. In order for Google to be able to apply the lowest possible rates to your future payments, please ensure you provide all required documentation during your Ariba enrollment. To see more information about what is required, please select the country you will be supplying Google below.
Please select the country where goods or services are billed (aka bill to country).
Possible bill to parties:
- Google Cloud Italy S.r.l.
- Google Italy S.r.l.
- Technology Infrastructure Italy SRL
- Google Cloud Italy S.r.l.
- Turquoise Computing S.r.l. (Italy)
- Fitbit Italia S.R.L.
If you are a resident of Italy
| Special Regime Election |
| Italian professionals may be entitled to a WHT exemption if they have elected to apply the special regime to payments they receive. If this is applicable to you, please answer ‘Yes’ to the question “Are you exempt from withholding tax?” and provide a written declaration as the supporting attachment. |
| Attestation Letter |
| Business income is not subject to WHT, unless brokers fees are applicable, in which case the WHT is either 4.6% or 11.5%. The services for which broker fees are applicable are related to commission, agency, mediation, trade representation and business procurement relationships. The application of the reduced 4.6% withholding tax is granted if the brokers provide the withholding agent with an attestation letter. If this is applicable to you, please answer ‘Yes’ to the question “Are you exempt from withholding tax?” and provide a copy of an attestation letter. Please flow this process even though the attestation letter supports a reduced rate rather than a full exemption |
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If overseas vendors supplying services to Google Italy wish to avail of Double Tax Treaty rates, a Form D must be submitted in addition to a Tax Residency Certificate. If this is applicable to you, please answer ‘Yes’ to the question “Are you exempt from withholding tax?” and upload a certificate of tax residency and a completed Form D. Include sample of Form D |
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| Sample of form D |