Taxes in your country - Google Ads Help (original) (raw)

Taxes or Value Added Tax (VAT) might be applicable to your business, depending on its location. Read on to understand what applies in your country. If you'd like information for another country, click the drop-down menu above. Note that the list of countries in the drop-down is sorted by country code.

Note: Google can’t advise you on tax matters. Please contact your tax adviser for any questions about this tax.

Google Italy Reseller

Affected Products

If you received a notice referring to Affected Products, these are the Affected Products referenced in that notice. Google Italy s.r.l. is your counterparty to contracts governing the provisioning of these Affected Products until further notice.

Habitual exporter

If your company is qualified as Habitual Exporter and therefore entitled to a VAT exemption, you must electronically submit your Declaration of Intent (DOI) directly to the Italian tax authorities. Google will then obtain your approved HE DOI docs, provided by the tax authorities, from our Cassetto Fiscale (tax drawer) and process your VAT exemption as warranted.

Split Payment

If your company is eligible for Split Payment and therefore entitled to a VAT exemption, Google will automatically determine your SP eligibility on a monthly basis by referencing the published SP Government Eligibility Lists here and here. Since the SP Government Eligibility Lists are based on Fiscal Code, adding your Fiscal Code to your Payments profile is the best way to ensure that your SP eligibility is correctly determined by our system, especially if your Fiscal Code (Codice Fiscale) is not the same as your VAT ID (Partita IVA). A second way that SP eligibility is determined is by comparing the Company name on your Payments profile to the Company name in the SP Government Eligibility Lists. Aligning the Company name in your Payments profile will further ensure that your SP eligibility is correctly determined by our system.

Contact us to add your Fiscal Code to your Payments profile.

San Marino and Vatican City

Organizations with billing addresses in San Marino and Vatican City are exempt from VAT. Google is required to issue a local tax e-Invoice showing 0% VAT to all customers who provide a VAT ID (or tax ID). Local tax e-Invoices are generated only when VAT ID (or tax ID) has been added to your Payments profile.

Contact us to add your VAT ID (or tax ID) to your Payments profile.

Public Administration (PA) bodies CUP/CIG Codes

From a tax standpoint there is no change in tax treatment for PA and local tax e-Invoices without CUP/CIG codes are valid. However, some PA customers need the CUP/CIG government project codes to appear on their invoices to make payments. You can mark your Payments profile as a PA by providing your 6-digit Codice IPA and the applicable CUP or CIG codes, and all future local tax e-Invoices will then include the CUP/CIG code.

Contact us to provide your 6-digit IPA and add CUP/CIG codes to your Payments profile.