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What is the Goods and Services Tax (GST)?

The goods and services tax or ‘GST’ is a tax charged on the supply of certain goods and services. Several countries around the world apply a GST or similar tax (such as value added tax (VAT), consumption tax, sales tax, etc.).

Australia GST (AU GST)

In Australia, a GST of 10% is charged on the supply of most goods and services. If you are an Australia-based publisher, you may be required to collect AU GST from some of your advertiser partners.

To determine whether you are required to collect AU GST consider your total annual revenue, the location of your servers, where your content is produced, and whether you have a physical presence in Australia. In general, only Australia-based businesses with total annual revenue over $75,000 AUD are required to collect AU GST. In addition, if the services you provide as a publisher are delivered directly from a server located outside Australia and contracts are concluded, payment is processed, and content is produced outside Australia, it is likely that your supplies are not subject to AU GST.

Please note: As a publisher based in Australia, it is your responsibility to determine whether you are required to collect AU GST from your advertisers. Please consult with your accounting and legal professionals regarding this.

If you are required to collect AU GST, you will receive an Australian Business Number (ABN) as part of your GST registration process. The ABN is a tax identification number. Please provide this number to us via your Network Development Manager if you have one, or in response to the email we send out asking you to notify us of your ABN status. If you do not have an ABN when you launch your program but register for one later, it is your responsibility to provide your ABN to us.

When is AU GST applied?

If you are subject to AU GST, Rakuten Advertising will include a 10% tax in the Affiliate Statement provided to advertisers on your behalf. In certain cases, even if you are subject to AU GST, if you are partnering with an advertiser physically located outside of Australia, your taxable supply is considered an export, and therefore is not taxed. If you are not subject to AU GST, we will not collect this tax from any advertiser on your behalf.

New Zealand GST (NZ GST)

In New Zealand, a GST of 15% is charged on the supply of most goods and services. If you are a publisher based in New Zealand, you may be required to collect NZ GST from certain advertisers that you provide services to.

To determine whether you are required to collect NZ GST, consider your total annual revenue and whether you have a physical presence in New Zealand. In general, only businesses based in New Zealand with total annual revenue over $60,000 NZD are required to collect NZ GST.

Please note: As a publisher based in New Zealand, it is your responsibility to determine whether you are required to collect NZ GST from your advertisers. Please consult with your accounting and legal professionals regarding this.

If you are required to collect NZ GST, you will receive a GST number as part of your NZ GST registration process. The GST number is a tax identification number. Please provide this number to us via your Publisher Manager if you have one, or in response to the email we send out asking you to notify us of your GST status. If you do not have a GST number when you launch your program but register for one later, it is your responsibility to provide it to us.

When is NZ GST applied?

If you are subject to NZ GST, Rakuten Advertising will include a 15% tax in the Affiliate Statement provided to advertisers on your behalf. In certain cases, even if you are subject to NZ GST, if you are partnering with an advertiser physically located outside of New Zealand, your taxable supply is considered an export, and therefore is not taxed. If you are not subject to NZ GST, Rakuten Advertising will not collect this tax from any advertiser on your behalf.

Singapore GST (SG GST)

In Singapore, a GST of 7% is charged on the supply of most goods and services. If you are a publisher based in Singapore, you may be required to collect SG GST from certain advertisers that you provide services to.

To determine whether you are required to collect SG GST consider your total annual revenue and whether you have a physical presence in Singapore. In general, only businesses based in Singapore with total annual revenue over $1,000,000 SGD are required to collect SG GST.

Please note: As a publisher based in Singapore it is your responsibility to determine whether you are required to collect SG GST from your advertisers. Please consult with your accounting and legal professionals regarding this.

If you are required to collect SG GST, you will receive a GST number as part of your SG GST registration process. The GST number is a tax identification number. Please provide this number to us via your Publisher Manager if you have one, or in response to the email we send out asking you to notify us of your GST status. If you do not have a GST number when you launch your program but register for one later, it is your responsibility to provide it to us.

When is SG GST applied?

If you are subject to SG GST, Rakuten Advertising will include a 7% tax in the Affiliate Statement provided to advertisers on your behalf. In certain cases, even if you are subject to SG GST, if you are partnering with an advertiser physically located outside of Singapore, your taxable supply is considered an export, and therefore is not taxed. If you are not subject to SG GST, Rakuten Advertising will not collect this tax from any advertiser on your behalf.

What does my tax invoice look like?

If you are a publisher based in Australia or New Zealand, you will be able to download tax invoices for all services that you have provided to advertisers via our network. The invoices are generated for each calendar month during which you have provided services to the respective advertiser if the advertiser has approved the related commissions. Other events can trigger the generation of a tax invoice such as a bonus or cancellation of commissions previously accepted by the advertiser. The tax invoice states the amounts of commissions approved/commissions canceled/bonus granted by the respective advertiser. GST is added to these amounts where applicable.

Please note: For GST purposes, the supply of services takes part directly between the publisher and the advertiser. Rakuten Advertising is not party to the transaction; it is an agent that acts always in the name and on behalf of the principals (a so-called “disclosed agent”). For more information please refer to Sections 3, 4, and 13 of the Membership Agreement.

We generate publishers’ invoices addressed to advertisers through its platform, in the name and on behalf of the publisher. Such invoices indicate the ABN/GST numbers of the publisher and the ABN/GST number of the advertiser. Rakuten Advertising has no GST obligations in relation to the publisher-advertiser supply, and therefore the invoices do not contain the ABN/GST number of Rakuten Advertising.

Please read the following article for more information on the payment process for the Australia Network.

Where can I find my tax invoices?

In the publisher dashboard under My Account > VAT/GST Invoice. The VAT/GST Invoice section will only be visible to those who are liable for these taxes. If you are in a region that does not require VAT/GST, then this section will not be visible for you.

Need help?

If you encounter problems in accessing tax invoices or have questions about global sales tax, please contact customer support. Chat support is available 24 hours a day, 7 days a week via the Support button at the bottom right of your screen. Other ways to contact customer support can be found here.

 

Still have more questions? Use the SUPPORT tab at the top of the page or this link to find the email or phone Customer Support contacts for your location.



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