New billing AdSense earnings

In a previous article we saw how to handle the billing of the gains accrued with Google AdSense, and in particular we have seen that such gains should be subject to VAT which will be promptly refunded by Google Inc. (headquartered in Mountain View - CA - USA ) as soon as we receive your invoice by regular mail.

The question, however, is anything but ask to be considered closed: Blog uffiale AdSense, in fact, has recently published a post that, in order to shed light on the recent conversion of reports from Dollar to Euro, spoke again regarding invoicing and VAT refunds warning of important changes that you should take into account: since March 31, 2009 Google will no longer refund VAT to Italian publishers regardless of whether or not it is done the currency conversion from U.S. dollars to account euros.

From April '09, so anyone who needs to invoice the gains accrued through AdSense will remember to change the recipient of the invoice that will never be the U.S. headquarters of Google Inc., but that is the European headquarters in Ireland. Here are the correct billing information reported on the updated version of the terms and conditions for Italian publishers:

 Google Ireland Ltd.







 Gordon House







 Barrow Street







 Dublin 4







 Ireland









 Registration Number: 368047







 VAT IE6388047V

Following this important development, therefore, you need a review of the billing as the invoice will be issued no more than a company outside of Europe but to a community and therefore an exemption from VAT (VAT exemption for Guests must indicate on the invoice that the transaction tax is not taxable under Article 7 of Presidential Decree 633/72).

From a practical point of view, therefore, for those invoices is a simplification is not just because you no longer need to anticipate the tax which would have been rimbosata months later!

As usual, I should state that the opinions expressed by me in these pages do not constitute tax advice and therefore will NOT substitute for the precious advice of a good accountant is always a good idea where to turn.