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.
Australia
Google Cloud usage by customers in Australia is subject to 10% GST.
Bahrain
Google Cloud usage by customers in Bahrain is subject to 5% VAT.
Bangladesh
Google Cloud usage by customers in Bangladesh is subject to 15% VAT.
Brazil
Google Cloud usage by customers in Brazil is subject to 14% VAT.
Canada
British Columbia
Google Cloud usage by customers in British Columbia, Canada is subject to 7% PST (Provincial Sales Tax).
Quebec
Google Cloud usage by customers in Quebec, Canada is subject to 9.975% GST.
Saskatchewan
Google Cloud usage by customers in Saskatchewan, Canada is subject to 6% GST.
Chile
Google Cloud usage by customers in Chile that are overseas entities is subject to 19% VAT.
Colombia
Google Cloud usage by customers in Colombia is subject to 19% VAT.
Croatia
Google Cloud usage by self service account customers in Croatia is subject to 24% VAT.
European Union (EU) countries (excluding Ireland)
The account type on your Cloud Billing account sets your tax status. You set the account type when you first create your Cloud Billing account. During billing setup in the EU region, the account type defaults to Business. If applicable to your tax status, you can set the account type to Individual Entrepreneur.
The account type cannot be edited after you create your Cloud Billing account.
For customers in Ireland, see the documentation.
Business Accounts
VAT charges are not added to your account. You're responsible for determining taxes due at your country's local rate.
Individual Entrepreneur Accounts
VAT is charged at your country's local applicable rate.
Non-European Union (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.
India
Where Google Cloud services are sold by Google 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 customers in India 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 Indonesia as a reseller of the services. To comply with local tax regulations, all sales by PT Google 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 Indonesia Withholding Tax (WHT).
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.
Japan
Google Cloud usage by customers in Japan is subject to 10% JCT.
Korea
Google Cloud usage by customers in Korea is subject to 10% VAT.
Malaysia
Google Cloud usage by customers in Malaysia is subject to a 6% Service Tax charge.
Mexico
Google Cloud usage by customers in Mexico is subject to a 16% VAT and income tax.
New Zealand
Google Cloud usage by customers in New Zealand is subject to 15% GST.
Poland
Google Cloud usage by customers in Poland is subject to 23% VAT.
Puerto Rico
Google Cloud usage by customers in Puerto Rico is subject to 11.5% Sales and Use Tax (SUT).
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.
Saudi Arabia
Google Cloud usage by customers in Saudi Arabia is subject to 15% VAT.
Serbia
Google Cloud usage by customers in Serbia is subject to 20% VAT.
Singapore
Google Cloud usage by customers in Singapore is subject to 7% GST.
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.
South Korea
Google Cloud usage by customers in South Korea is subject to 10% VAT.
Taiwan
Google Cloud usage by customers in Taiwan that do not provide a Taiwan VAT ID are treated as a B2C transaction and subject to 5% VAT.
United States
If you're a Cloud Billing customer in the United States and you claim business income from your Google Cloud services, you'll need to provide Google's Tax Identification Number (TIN) when filing your taxes. Here's our information:
Google LLC
1600 Amphitheatre Pkwy
Mountain View, CA 94043
Taxpayer Identification Number (TIN) 77-0493581