My payment address is in Ireland
Publishers based in Ireland must charge Google Irish VAT if they are VAT registered in Ireland. All payments are made by Google Ireland, a company incorporated in Ireland, as per your agreement with Google. The services provided are subject to the reverse charge mechanism, and VAT is to be accounted for by the recipient, Google Ireland, according to Article 196 of Council Directive 2006/112/EC. Please consult your local tax advisors for any additional queries.
If you need to send a VAT remittance invoice, please follow the instructions provided. Ensure that you include all the necessary information, as failure to do so will result in us being unable to accept your invoice.
Your invoice must include the following details:
- The date the invoice was issued
- An invoice number
- Your VAT identification number
- Google Ireland’s VAT number (IE6388047V)
- The payee name and address as shown in your AdSense account
- Google Ireland’s full name and address:
- A description of the services provided by the AdSense publisher (for example: “Internet advertising services”)
- Payment date (this is the period for which the earnings were accrued, or the date on which the payment was issued)
- The taxable amount (this is the payment amount)
- The VAT rate applied as a percentage (this is a percentage based on the country in your AdSense account)
- The VAT amount payable (the exact amount as determined by the VAT%)
- Net payable (always equal to the VAT chargeable of the amount paid)
Submit your invoice
Submit your invoice with all the required information using this form and acknowledge the terms therein for processing: VAT invoice submission form.
Upon receipt of your VAT remittance invoice, we will review and process it, provided that your mailing address is in Ireland. Kindly allow a timeframe of 4-6 weeks for the processing of the invoice.
My payment address is not in Ireland
Your payments are made by Google Ireland, a company incorporated under Irish law. As per your agreement with Google, the services provided are subject to the reverse charge mechanism. Therefore, VAT should be accounted for by the recipient, Google Ireland, in accordance with Article 196 of Council Directive 2006/112/EC.
- Choose NO for YES/NO response to the Ireland tax treaty.
- Add your tax identification number(TIN)
- Click on SUBMIT
Please speak to your local tax advisors if you have further questions.