Contracting entity is Google Ireland

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 advisers if you have further questions.

If you're required to send an invoice for your VAT remittance, please follow the instructions below. Make sure that you include all the required information, or we won't be able to accept your invoice.

Required Information

Your invoice must contain all the details listed below:

• The date on which 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:
  Google Ireland,
  Gordon House,
  Barrow Street,
  Dublin 4,
  Ireland
  Note: Please don’t send the invoice to this physical address but submit it online.
• 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)

Download a sample invoice

Submit your invoice

After you've included all the necessary information, submit your invoice using this form and acknowledge the terms therein for processing: VAT invoice submission form.

Once we've received your complete VAT remittance invoice, we'll review and process it if your posting address is in Ireland. Please allow 4 to 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 advisers if you have further questions.