My payment address is in Ireland
Publishers with a postal address in Ireland will likely have to charge Google Irish VAT if they are registered for VAT in Ireland. All payments are being made by Google Ireland, a company incorporated under the laws of Ireland, in accordance with the terms of your agreement with Google.
The services provided are subject to the reverse charge mechanism and so VAT is to be accounted for by the recipient, Google Ireland, per Article 196 of Council Directive 2006/112/EC. Please speak to your local tax advisors if you have further questions.
If you are required to send an invoice for your VAT remittance, please follow the steps below. Make sure to include ALL the required information, or AdSense won’t be able to accept your invoice.
Note that you must send your invoice as a PDF or digital image. AdSense can’t accept any other formats.
Provide your supplier information through this form, taking note of the fields highlighted below:
- Supplier information: please include your VAT registration number
- Requester information: please enter requester name and phone number as ‘AdSense EMEA Payments’ and requester email as [email protected]
- Supplier bank information: Please complete the International Bank requirements section including your IBAN and SWIFT details
Your invoice must contain all the details listed below:
- 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:
Note: Invoices must be sent to [email protected] and should not be sent to this physical 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)
After you have included all the necessary information, you can send your invoice to this address for processing: [email protected]
Once AdSense receives your complete VAT remittance invoice, AdSense will review and process it if your mailing address is in Ireland. Please allow 4-6 weeks for the invoice processing.
My payment address is not in Ireland
In this case, your payments are being made by Google Ireland, a company incorporated under the laws of Ireland. In accordance with the terms of your agreement with Google, the services provided are subject to the reverse charge mechanism and so VAT is to be accounted for by the recipient, Google Ireland, per Article 196 of Council Directive 2006/112/EC.
Please speak to your local tax advisors if you have further questions.