VAT on Google Adsense if contracting with google in Ireland

[UKSBD]

After Jan 1st Google Ireland has to account for VAT.

They currently send out Statements of Earnings which have their VAT
number on and not mine, with no VAT mentioned (My current account is
with Google USA)

If I transfer my account to Google Ireland is it up to them to fully account
for VAT, can I leave it to them to prepare the correct paperwork and send
this to me with payment?

They have been trying to get us to transfer from google USA to google IE
for some time now, but I have put this off because of the VAT confusion.
Am I better off delaying until after Jan 1st?

 

[markmclaren]

We use Google Ireland for advertising, and their invoice clearly states:
"Services subject to the reverse charge - VAT to be accounted for by the recipient as per Article 196 of Council Directive 2006/112/EC"

This means WE have to account for VAT to HMRC. For us (and most UK businesses) the reverse charge just means the VAT amount goes in boxes 1 and 4 on the VAT return, cancelling each other out.

 

[UKSBD]

Yes, but what about the paperwork?
Does the Statement of earnings you receive from Google Ireland have
the ammount of VAT on it?

Re-reading your post.
You use google for advertising, do you mean you pay them or they pay you?

 

[markmclaren]

No, the invoice from Google Ireland doesn't show any VAT amount. You will have to calculate it (at 17.5% from Jan 1)

 

[UKSBD]

Sorry, are we talking about cross purposes here?
Do you pay google, or do they pay you?

 

[markmclaren]

Sorry - my mistake! I was talking about Google AdWords, not AdSense