Publishers with a billing address in Singapore may be registered for Singapore Goods and Services Tax (GST). Accordingly, you may need to charge Google GST in respect of the services provided.
If you are required to send an invoice for your GST remittance, follow the instructions below. Make sure you include all the required information and acknowledge the terms therein, or we won't be able to accept your invoice.
Jump to: Required information | Sample invoice | Submit your invoice
Required information
Your invoice must contain all the details listed below:
- The words "Tax invoice"
- Your name and address (as shown in your AdSense, AdMob, or Ad Exchange account)
- Your GST registration number
- The date the invoice was issued
- Invoice identifying number
- Google Asia Pacific’s GST registration number: 200817984R
- Google Asia Pacific's full name and address as follows:
Google Asia Pacific Pte. Ltd.
Mapletree Business City II
70 Pasir Panjang Road, #03-71
Singapore 117371Note: Please don’t send the invoice to this physical address but submit it online. - Description of the services provided (e.g., internet advertising services), including:
- Payment date (this is the date on which the payment was issued)
- Payment number (can be found on your payment receipt)
- The taxable amount excluding GST (this is the payment amount)
Note: Only earnings from AdSense, AdMob, and Ad Exchange are inclusive for this process.
- The current GST rate in Singapore
- The GST amount payable (the exact amount as determined by the GST%)
- The total amount including GST
- Net payable (always equal to the GST chargeable of the amount paid)
Note: In the case of foreign currency denominated invoices, make sure that you convert the following amounts on the tax invoice into Singapore dollars:
- Total amount excluding GST
- Total amount including GST
- GST amount payable
Sample invoice
Your tax invoice must contain the following information:
- The words "Tax invoice"
- Google Asia Pacific's full name, address, and GST registration number.
- Description of goods and services
- GST rate
- Your name and address
- Your GST registration number
- Invoice date
- Invoice identifying number
- Total amount payable excluding GST (S$)
- Total GST (S$)
- Total amount payable including GST (S$)
Submit your invoice
After you've included all the necessary information, submit your invoice using this form and acknowledge the terms therein for processing: Singapore GST invoice submission form.
Once we receive your complete GST remittance invoice, we’ll review and process it. Please allow 6-8 weeks for the invoice processing.
In accordance with the terms of your agreement with Google, the payments made by Google for your services provided are final and will be considered to be inclusive of all applicable taxes, if any.
However, if your local government requires that you send supplementary tax information or a tax invoice, you may send it to the address below. Please be aware that we do not process all forms or invoices.
Google Asia Pacific Pte. Ltd.
Mapletree Business City II
70 Pasir Panjang Road, #03-71
Singapore 117371
For your reference, our GST number is 200817984R.
As Google is unable to advise you on tax matters, please speak to your local tax advisors if you have further questions about your domestic tax obligations.