Google Adwords Invoices look slightly different than “normal”. The VAT will be shifted!
Is the VAT on the invoice of my Google Adwords Invoice deductible?
The answer is YES – BUT If you do it right, the VAT is simply deductible. The most important thing is that you are registered with Google as a company, including VAT number. From here, Google will prepare the invoice whereby the VAT will be transferred to you. (This is a standard arrangement for (almost) all business to business transactions within the EU).
Your invoice from Google does not have any VAT / VAT calculated, but your VAT number,
Is there VAT included? Then take a good look at the invoice. If the sender (Google) has used a VAT number that starts with EU or NL, they can charge Dutch VAT.
Is there foreign tax on it? Dan is not known as a company at Google.
In this case, contact Google to adjust your information.
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In your VAT return you include the VAT you have paid as follows:
Heading 4b, left field: the net amount of the FB invoice
Heading 4b, right field: 21% over this amount, since advertisements fall under this VAT percentage in the Netherlands.
You have now transferred the VAT to yourself. If the advertisements were to offer a service / product that is subject to taxed services (for which you have to request VAT) then you may deduct the VAT on the costs that you incur in Section 5b. This also applies to transferred VAT, so:
Section 5b: the amount of VAT that you have entered in Section 4b, plus of course the other Dutch VAT that you want to deduct during this period.