For Google Cloud customers, your Cloud Billing account might be subject to taxes, such as Goods and Services Tax (GST), Value Added Tax (VAT), or other levies, depending on your location. Use this page to see what applies in your country.
If your country requires these taxes, follow these steps to add tax information to the Google payments profile associated with your Cloud Billing account:
- Sign in to your Google payments account.
- Click Settings on the top right side of the page.
- Click the edit icon () next to your country's tax info and enter all required information.
- Click Save.
If you have an existing Google payments profile and cannot edit its tax information, contact Cloud Billing Support for further assistance.
Australia
Google Cloud usage by customers in Australia is subject to 10% GST.
Bahrain
Google Cloud usage by customers in Bahrain is subject to 10% VAT.
Bangladesh
Google Cloud usage by customers in Bangladesh is subject to 15% VAT.
Brazil
Contracting locally, Google Cloud usage by customers in Brazil is subject to 14% VAT.
Cameroon
Google Cloud usage by customers in Cameroon is subject to 19.25% VAT.
Canada
Your tax rates are determined by the province of your invoice billing address. The default tax rules apply, unless you claim a different status such as tax exemption for Resale, Provincial Government, or First Nations status.
The rates are set by the tax authorities and can change at their discretion. For current tax rates, consult your local tax authority.
See the Google Payments Center Help for additional tax assistance.
Ceuta
Google Cloud usage by self-service account customers in Ceuta is subject to 0.5% VAT.
Chile
Google Cloud usage by customers in Chile that are overseas entities is subject to 19% VAT.
Croatia
Google Cloud usage by customers in Croatia is subject to 24% VAT.
Egypt
Google Cloud usage by customers in Egypt is subject to 14% VAT. If you use Google Cloud consulting services, the cost of those services is subject to 10% VAT.
Estonia
Google Cloud usage by customers in Estonia is subject to 22% 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 account 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.
Georgia
Google Cloud usage by customers in Georgia is subject to 18% VAT.
Ghana
Google Cloud usage by customers in Ghana is subject to 15% VAT plus additional levies, for an effective tax rate of 21.9%.
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 Cloud Indonesia as a reseller of the services.
As of April 1, 2022, all sales by PT Google Cloud Indonesia to customers with an Indonesian legal address are subject to a VAT of 11%.
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 Google payments profile Settings, under Add a File. Learn more about VAT Collector status.
Learn more about PT Google Cloud 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 or recovery, contact your tax advisor or the Revenue Commissioner.
Italy
VAT exemption
Customers in Italy may be eligible for VAT exemption if they meet one or more of the following qualifications:
- Habitual Exporter (HE)
- Split Payment (SP) program
- A billing address in San Marino or Vatican City
Habitual Exporter
Invoiced customers
If you're an invoiced customer, submit your Declaration of Intent (DOI) to the Italian Tax Authorities for each year that the HE status applies. The Italian Tax Authorities provide the approved DOI to Google.
When Google receives the DOI, we will update your Payments Profile in your billing account to reflect HE status for that year's invoices.
Self-service customers
If you're a self-service account customer, submit your DOI to the Italian Tax Authorities for each year that the HE status applies. The Italian Tax Authorities provide the approved DOI to Google.
When Google receives the DOI, we will update your Payments Profile in your billing account to reflect HE status for that year's invoices.
Split Payment (SP)
Google automatically determines your SP eligibility on a monthly basis by using the published SP government lists from the Department of Finance and AgID.
SP eligibility is determined using your Fiscal Code (Codice Fiscale) and company name. To ensure that your SP eligibility is correctly determined, add your Fiscal Code to the Payments Profile of your customer billing account and ensure your company name in your Google Billing account aligns with the company name in the SP government lists.
Invoiced customers
If you're an invoiced customer, notify Google Cloud Support so that your Fiscal Code can be added to the Payments Profile of your billing account.
Self-service customers
If you're a self-service account customer, add your Fiscal Code in the Google Cloud console when you create your Cloud Billing account. To add your Fiscal Code to your Google Cloud account, complete the following steps:
- Navigate to the Payment settings page in your Google Cloud console.
- In the Tax Info section, click the pencil icon and enter your Fiscal Code in the Fiscal Code field.
- Click Save.
San Marino and Vatican City
Customers with billing addresses in San Marino and Vatican City are exempt from VAT. Google issues a local tax e-Invoice showing 0% VAT to all B2B Customers and to B2C Customers who provide a Tax ID. Local tax e-Invoices are generated only when VAT ID (or Tax ID) are added to the Payments profile of your billing account.
Invoiced customers
If you're an invoiced customer, notify Google Cloud Support so that your VAT ID can be added to your billing account.
Self-service customers
If you're a self-service account customer, go to the Payments Profile of your billing account and add your VAT ID or TAX ID. To add your VAT ID to your Google Cloud account, complete the following steps:
- Navigate to the Payment settings page in your Google Cloud Billing console.
- In the Tax Info section, click the pencil icon and enter your VAT ID in the VAT Registration Number field.
- Click Save.
B2G Public Administrative (PA) Bodies CUP/CIG Project Codes
There is no tax exemption and local tax e-Invoices without CUP or CIG codes are valid. However, you may need the CUP or CIG codes to appear on your invoices for payment purposes.
Invoiced customers
If you're an invoiced customer, notify Google Cloud Support so that you can be marked as a PA in the Payments Profile of your billing account. Provide your 6-digit Codice IPA (required) and the applicable CUP or CIG codes (optional). All future local tax e-Invoices will then include the CUP or CIG code.
Self-service customers
If you're a self-service account customer, in the Payments Profile of your billing account check the PA box and input your 6-digit Codice IPA and the applicable CUP or CIG codes. All future local tax e-Invoices will then include the CUP or CIG code. To identify your company as a PA and submit your Codice IPA and CUP or CIG codes for a Google Cloud account, complete the following steps:
- Navigate to the Payment settings page in your Google Cloud Billing console.
- In the Tax Info section, click the pencil icon and click the box for Public administration body and equivalent companies.
- Enter your Codice IPA in the Public Administration Office Code field.
- Enter your CUP or CIG code as applicable in either the CUP (Unique Project Code) field or the CIG (Tender Identification Code) field.
- Click Save.
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.
Kyrgyzstan
Google Cloud usage by customers in Kyrgyzstan is subject to 12% VAT.
Laos
Google Cloud usage by customers in Laos is subject to 7% VAT.
Las Palmas and Santa Cruz de Tenerife
Google Cloud usage by self-service account customers in Las Palmas and Santa Cruz de Tenerife is subject to 7% VAT.
Liechtenstein
Google Cloud usage by customers in Liechtenstein is subject to 2.6% VAT.
Luxembourg
Google Cloud usage by customers in Luxembourg is subject to 17% VAT.
Malaysia
Google Cloud usage by customers in Malaysia is subject to a 6% Service Tax charge.
Melilla
Google Cloud usage by self-service account customers in Melilla is subject to 0.5% VAT.
Moldova
Google Cloud usage by customers in Moldova is subject to 20% VAT.
Nepal
Google Cloud usage by customers in Nepal is subject to 13% VAT.
New Zealand
Google Cloud usage by customers in New Zealand is subject to 15% GST.
Nigeria
Google Cloud usage by customers in Nigeria is subject to 7.5% VAT.
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 or 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 9% 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 or recovery, contact your tax advisor or the Tax Authority.
South Korea
Google Cloud usage by customers in South Korea is subject to 10% VAT.
Switzerland
Google Cloud usage by customers in Switzerland is subject to 8.1% VAT.
Taiwan
Google Cloud usage by customers in Taiwan that don't provide a Taiwan VAT ID are treated as a B2C transaction and subject to 7% VAT.
Tanzania
Google Cloud usage by customers in Tanzania is subject to 18% VAT.
Thailand
Google Cloud usage by customers in Thailand is subject to 7% VAT.
Turkey
Google Cloud usage by customers in Turkey is subject to 20% VAT.
Uganda
Google Cloud usage by customers in Uganda is subject to 18% VAT.
Ukraine
If you're a Google Cloud customer with a Personal or Individual Entrepreneurs tax status, your usage is subject to 20% VAT.
United Kingdom
Google Cloud usage by customers in the United Kingdom is subject to 20% VAT.
United States
If you're a Google Cloud 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:
Beginning September 1, 2023
Google Payment Corp.
1600 Amphitheatre Pkwy
Mountain View, CA 94043
Taxpayer Identification Number (TIN) 20-2597227
Before September 1, 2023
Google LLC
1600 Amphitheatre Pkwy
Mountain View, CA 94043
Taxpayer Identification Number (TIN) 77-0493581
Uzbekistan
Google Cloud usage by customers in Uzbekistan is subject to 12% VAT.
Zimbabwe
Google Cloud usage by customers in Zimbabwe is subject to 15% VAT.