Display & Video 360 will begin charging new surcharges for ads serving in specific countries. Regulatory Operating Costs (ROC) or Digital Service Taxes (DST) fees may be charged in addition to your media costs every time an ad is served in specific countries.
About country-specific surcharges
Some countries have introduced policies or regulations related to digital advertising. These surcharges apply when an ad is served in these countries or associated regions, not where your actual business is located. To learn more about each surcharge, choose the country where the surcharges apply.
Austria DST Fee
Starting July 1, 2023, a 5% Austria DST Fee will be added to your next invoices for ads served in Austria. This surcharge covers costs to comply with the Digital Services Taxes in Austria.
France Regulatory Operating Cost
Starting July 1, 2023, a 2% France Regulatory Operating Cost will be added to your next invoices for ads served in France, Guadeloupe, French Guiana, Mayotte, Martinique, and Réunion. This surcharge is in response to the increasing costs of digital advertising due to regulations in France.
India Regulatory Operating Cost
Starting July 1, 2023, a 2% India Regulatory Operating Cost will be added to your next invoices for ads served in India if your billing country is not India. This surcharge is in response to the increasing costs of digital advertising due to regulations in India.
Italy Regulatory Operating Cost
Starting July 1, 2023, a 2% Italy Regulatory Operating Cost will be added to your next invoices for ads served in Italy. This surcharge is in response to the increasing costs of digital advertising due to regulations in Italy.
Spain Regulatory Operating Cost
July 1, 2023, a 2% Spain Regulatory Operating Cost will be added to your next invoices for ads served in Spain. This surcharge is in response to the increasing costs of digital advertising due to regulations in Spain.
Turkey Regulatory Operating Cost
Starting July 1, 2023, a 5% Turkey Regulatory Operating Cost will be added to your next invoices for ads served in Turkey. This surcharge is in response to the increasing costs of digital advertising due to regulations in Turkey.
UK DST Fee
Starting July 1, 2023, a 2% UK DST Fee will be added to your next invoices for ads served in the UK. This surcharge covers costs to comply with the Digital Services Taxes in the UK.
Any taxes, such as sales tax, VAT, GST, or QST that apply in your country will be charged in addition to the new surcharges.
How surcharges are calculated
DST fees and ROC are charged based on the media cost of impressions that are served in an impacted country. If you advertise in several countries, you’ll only be charged for the media cost of ads served to people in the impacted countries. For example, if you advertise in Germany, Austria, and Poland, surcharges will only be applied to ads served in Austria.
How fees affect revenue models and budget
The revenue model is set or inherited at the line item level. Generally, the chosen revenue model determines how the advertiser budget is used and calculated with costs and fees.
For some budget and deal types, the DST fees and ROCs are calculated separately from the estimated billable cost. These include the following:
- Impression-based budgets
- Programmatic Guaranteed deals
- YouTube Instant Reserve
The following table describes the differences for each model:
| Revenue Model | Considerations |
|---|---|
| Total media cost markup |
DST fees and ROCs are charged with the advertiser budget. The total media cost markup model uses the cost to purchase impressions to determine the budget. The budget will be used with the total media cost, which includes all media costs, platform fees, and invoiced fees. This means that DST fees and ROCs are included as part of the total media cost calculations. |
| CPM value |
DST fees or ROCs are charged separately from the advertiser budget. The CPM revenue model uses a fixed CPM value so the budget does not change with an increase or decrease in fees or media costs. |
Learn more about revenue models and how revenue is calculated.
How to check where your ads are served
Create a custom report to see where an advertiser’s ads are being served:
- Create an instant report.
- Click the Filter icon.
- Select “Advertiser”.
- Search for the advertiser you want to check.
- Click Apply.
- Add the Country dimension to the “Row” section.
- Add the Impressions metric to the “Column” section.
If your ads are served in an unintended country or region, it’s recommended that you explicitly exclude the location from the campaign’s target setting.
Where to view surcharges
Invoices
Surcharges will appear in your invoices as separate line items for each fee, such as “Austria DST Fee”. You can see the surcharges:
- In your monthly invoice.
- In the “Billing profile” section of your Display & Video account. Learn more about viewing your invoices.
Report Builder
In Report Builder, you can report on ROCs and DSTs using the following metrics:
- Regulatory operating costs (USD)
- Regulatory operating costs (Partner currency)
- Regulatory operating costs (Advertiser currency)