For Google Cloud customers, your Cloud Billing account might be subject to taxes, such as Goods and Services Tax (GST) or Value Added Tax (VAT), depending on your location. Read on to see what applies in your country.
Ireland
All Google Cloud accounts in Ireland are subject to Value Added Tax (VAT) at the Irish standard rate. This rate is set by the Irish government and can change at the government's discretion.
Here's what you can expect if you're in Ireland:
- You'll always be subject to VAT charges at the current Irish standard rate, as required by Irish legislation.
- If you're VAT 56B exempt, a copy of your authorization will need to be shared with us in order for VAT not to be applied.
Google can't give advice about VAT. If you have a question about VAT registration/recovery, contact your tax advisor or the Revenue Commissioner.
South Africa
All Google Cloud accounts in South Africa are subject to Value Added Tax (VAT) at the South African standard rate. This rate is set by the South African government and can change at the government's discretion.
Google can't give advice about VAT. If you have a question about VAT registration/recovery, contact your tax advisor or the Tax Authority.
Russia
All Google Cloud accounts in Russia are subject to Value Added Tax (VAT) at the Russian standard rate. This rate is set by the Russian government and can change at the government's discretion.
Google can't give advice about VAT. If you have a question about VAT registration/recovery, contact your tax advisor or the Tax Authority.
EU Countries excluding Ireland
During Google Cloud billing setup, you select your Account type: Business or Individual. Most customers use Google Cloud for business purposes.
Business Accounts
- Non-Irish customers—We won't add VAT charges to your account. You're responsible for determining taxes due at your country's local rate.
Individual Accounts
- VAT is charged at your country's local applicable rate.
Non-EU, EMEA Countries (excluding South Africa and Russia)
Business Accounts
- We won't add VAT charges to your account. You're responsible for determining taxes due at your country's local applicable rate.
Individual Accounts
- If your country has rules which require foreign entities to register and charge VAT, then your account is charged VAT at your country's local applicable rate.
APAC Countries
Australia
Google Cloud usage by Australian customers is subject to 10% GST.
India
Where Google Cloud services are sold by Google Cloud India Private Limited to customers with a billing address in India, Google Cloud services are subject to 18% India GST.
Where Google Cloud services are sold by Google Asia Pacific Pte. Ltd. to customers with a billing address in India, Google Cloud services are subject to 18% India GST where such customers do not provide their Tax ID (GSTIN). Where Indian customers provide GSTIN to Google Asia Pacific Pte. Ltd, no India GST is levied.
Learn more about India's Tax Deducted at Source (TDS).
Indonesia
Starting 26 March, 2020, invoices for certain Google Cloud products will be issued by PT Google Cloud Indonesia as a reseller of the services. To comply with local tax regulations, all sales by PT Google Cloud Indonesia to customers with an Indonesian legal address will be subject to a VAT of 10%.
Customers with VAT collector status are required to provide a Notice of Registration (Surat Keterangan Terdaftar, or SKT) issued by the Ministry of Finance of the Republic of Indonesia (Kementerian Keuangan Republik Indonesia). Upload the copies of your documents in your payments profile Settings, under Add a File. Learn more about VAT collector status.
Learn more about PT Google Cloud Indonesia Withholding Tax (WHT).
Japan
Google Cloud usage by Japanese customers is subject to 10% JCT.
Korea
Google Cloud usage by Korean customers is subject to 10% VAT.
Malaysia
Google Cloud usage by Malaysian customers is subject to a 6% Service Tax charge.
New Zealand
Google Cloud usage by New Zealand customers is subject to 15% GST.
Singapore
Google Cloud usage by Singapore customers is subject to 7% GST.
Taiwan
Google Cloud usage by Taiwan customers that do not provide a Taiwan VAT ID are treated as a B2C transaction and subject to 5% VAT.