Registration Questionnaire Requirements | Tax Questionnaire Requirements
In order to enroll through Ariba to transact with Google/Alphabet, you must create an account and fill out and submit both the Registration & Tax Questionnaires.
Below information will be required to create the Ariba account:
| Company Name | As per your certificate of incorporation |
| Country | Where company is registered |
| Address | Street Address |
| City | As per your certificate of incorporation |
| State | As per your certificate of incorporation, choose from dropdown |
| Postal Code | Zip |
| Username & Password | Credentials for your Ariba Account |
| Products & Service Categories | A list of company products and services will be provided for you to select on |
| Ship To Service Locations | A list of locations will be provided for you to select depending on where you deliver your products or services |
| Email orders to | This can be a group email, if you wish your Purchase Orders are sent to multiple accounts. However you can change this in Ariba settings later |
| SAP Terms of use & Privacy Statements | Checking this box means that you agree to the terms with SAP (This is not Google’s terms & conditions. Google’s Terms & conditions is located at the next part of your enrollment which is the Questionnaires) |
Please select your business location to see what information will be required to complete the enrollment registration questionnaires:
Contact Information |
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| Primary Contact Information | |
| Email recipient that will receive POs from Google | |
Payment Information |
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| Remit To Address | |
| Remittance Email Address | |
| Bank Name | |
| Account Holder Name | |
| Bank Key & Bank Account Number OR IBAN Number. For additional bank account guidance please go to this page |
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| Bank Account Currency | |
| Bank Attachment Copy | |
| Does your bank account require Intermediary / FFC Banking Info? | |
| Finance Admin Contact Information | |
| Email Address of Point of Contact at Google | |
| Google Terms and Conditions |
To review tax questionnaire requirements, please select the countries you are doing business in (you will need to select each country individually to see the required tax questions):
| Legal Name as shown in your Tax Certificate/Tax Form | |
| Business Name | |
| Certificate of Incorporation | sample here |
| Fiscal Address Information | |
| Are you VAT Tax Payer? | |
| Suppliers Tax Identification, supporting documentation, and expiration date | |
| Do you fall under lower tax rate or on the Low Taxation Regime? | |
| Tax Incentives that may affect contracting party | |
| Tax Incentive Regime | |
| Are you located in ZEE? | |
| Are you located in the northern Mexico border zone? | |
| Are you IEPS registered? | |
| Type of Supplier as per Ministry of Finance Catalog | |
| Will any services provided to Google or its affiliates be performed inside the United States, and/or will any labor or capital (including facilities or other tools) used to provide such services be physically located inside the United States? | |
| Tax Residency Certificate | sample here |
Certificate of Incorporation
What is a Tax Residency Certificate?
Is an official document issued by the tax authorities of a country. Its primary purpose is to certify that an individual or a legal entity is considered a tax resident of that specific country for a defined period, meaning it's not a lifelong document and often needs to be renewed annually.
Contains Key Information: While the exact format varies by country, it typically includes:
- Name of the taxpayer (individual or entity).
- Taxpayer identification number (TIN, like an RFC in Mexico or SSN/EIN in the US).
- Address of residence or registered office.
- The period for which the residency is certified.
- Information about the issuing authority.
Why is the certificate needed?
The main reason for obtaining a CTR is to avoid double taxation and to claim benefits under international tax treaties.
A CTR serves as crucial proof to the tax authorities of the source country that you are a tax resident of another country, allowing you to invoke the provisions of the relevant DTAA. This can lead to:
- Reduced withholding tax rates: For example, on dividends, interest, or royalties earned from a foreign country.
- Exemptions: On certain types of income.
- Credit for foreign taxes paid: Allowing you to offset taxes paid in one country against your tax liability in your country of residence.
Where can the Supplier find more information and requirement notes about Tax Residency Certificate?
Official Tax Authority Websites are the most reliable and authoritative source. Every country has a national tax agency responsible for administering tax laws and issuing TRCs.
- Mexico: Servicio de Administración Tributaria (SAT) - search for "Certificado de Residencia Fiscal".
- United States: Internal Revenue Service (IRS) - search for "Form 6166" (Certification of U.S. Tax Residency).
- Canada: Canada Revenue Agency (CRA).
- United Kingdom: HM Revenue & Customs (HMRC).
- Australia: Australian Taxation Office (ATO).
- European Union Countries: Each EU member state will have its own tax authority (e.g., Agencia Tributaria in Spain, Ministry of Finance in France, etc.).
Is form W-9 (or any other document) sufficient instead of Tax Residency Certificate?
No, Form W-9 (Request for Taxpayer Identification Number and Certification) is not valid instead of a TRC when dealing with international tax matters and claiming benefits under tax treaties.
The W-9 is an IRS form used exclusively by U.S. persons (U.S. citizens, resident aliens, and entities organized under U.S. law) to provide their correct Taxpayer Identification Number (TIN) to an entity that is required to file information returns with the IRS.
Why is this certificate needed in Mexico? I did not need that when doing business with other Google entities.
Mexico's Income Tax Law (Ley del Impuesto sobre la Renta - LISR) imposes statutory withholding tax rates on various types of income paid by Mexican entities to non-residents (foreign suppliers). These statutory rates are often quite high.
However, Mexico has signed numerous Double Taxation Avoidance Agreements (DTAAs) with many countries worldwide. These treaties are designed to prevent the same income from being taxed twice – once in Mexico (source country) and once in the foreign supplier's country of residence.
The TRC is the official document that proves the foreign supplier is a tax resident of a country with which Mexico has a DTAA. Without this certificate, the Mexican payer cannot apply the reduced WHT rates stipulated in the treaty and must apply the higher domestic rates.
Below you can find an example of the WHT rate that should be applied: