Tax information for Google Play purchases
You'll always see tax that will be charged on the checkout screen before completing your purchase. The way Google Play calculates and handles tax depends on the type of content.Apps/Games on Google Play
Purchases are made from the developer of the app. In most locations, the developer is responsible for charging taxes (where applicable). For customers in the EU Member States, Google is responsible for charging, collecting, and remitting the VAT on sales as a result of changes in EU VAT legislation.
Tax on these items is determined based on digital good tax laws where you're located.
Google Play no longer sells devices. For more information, find tax information in Google Store Help Center.
Sales taxesOn sales by Google (for U.S. customers)
Google Play sales in which Google is the seller of record may be subject to sales tax depending on a state's tax laws.
If a sale is subject to sales tax, the amount of tax charged will be based on the customer billing address. Tax is generally calculated on the total selling price and may include charges for shipping and handling depending on your state's tax law.
Google is currently registered to collect tax in these U.S. states:
|Alabama (select cities)||Idaho||Massachusetts||New York||Tennessee|
|Arizona (select cities)||Illinois||Michigan||North Carolina||Texas|
|Colorado (select cities)||Kansas||Missouri||Oklahoma||Virginia|
|District of Columbia||Louisiana (select cities)||Nevada||Rhode Island||West Virginia|
|Florida||Maine||New Jersey||South Carolina||Wisconsin|
|Georgia||Maryland||New Mexico||South Dakota||Wyoming|
For sales of certain content such as apps, books, and other digital content, Google may not be the seller of record, meaning individual sellers are responsible for determining applicable sales and use taxes. Individual sellers may have different sales and use tax collection requirements based on their specific business activities and the taxability of digital content in a particular state. Therefore, taxes on these sales may be different from a sale in which Google is the seller of record.
Google does not process sales tax refunds or exemption certificates for these sellers. Sales tax refunds and specific tax questions for these sales should be obtained by contacting the seller directly.
Please consult with a tax adviser or your state tax agency regarding sales and use tax reporting requirements.
Value Added Tax (VAT)
Google Play sales in which Google is the seller of record may be subject to Value Added Tax (VAT), or equivalent. VAT is applicable to countries outside of the U.S.
If a sale is subject to VAT, the VAT charged will be based on the applicable VAT rules for content.
Request a VAT invoice
If you live in the European Economic Area, Switzerland, or Morocco you can request a VAT invoice for purchases where you were charged Value-Added Tax (VAT). Use Google Payments to request a VAT invoice for these purchases:
- Sign in to pay.google.com with your Google Account.
- Click on the transaction you want an invoice for.
- At the bottom of the transaction details, click Download VAT invoice.
- You may be asked to enter some information, like your full address or a tax ID.
- Click Save.
- You'll see a link where you can download your invoice.
Note: You can request each month's invoice in the first few days of the following month. It might take up to 24 hours to process your request.
If you're tax-exempt, you still may need to pay taxes at the time of your Google Play purchase. If you think you're eligible for a tax refund, select the type of content you purchased to learn more.
Keep in mind tax exemption only applies in select countries, and all refund requests are subject to review.Apps & games
For app purchases on Google Play, contact the app's developer to request a tax refund. Learn more about how to find developer contact information.
To request a tax refund, submit this form with the following information:
- State tax exemption form and/or letter
- A copy of the credit card used for the transaction (with the card number blocked out for security purposes)
- Order Number
- Billing address
- Items for which a refund is being requested
- Amount of tax refund being requested
Some states in the U.S. offer sales tax holidays throughout the year. To see if your purchase qualifies, contact your state's department of revenue/taxation. Here's a listing of state department websites.
Note: The EU Member States include Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, United Kingdom.