On 1 May 2021, Google will begin charging new surcharges for ads served in France and Spain.
New surcharges
As of 1 May 2021, we will begin adding a surcharge to your next invoice or statement for ads served in specific countries:
• Ads served in France: a 2% Regulatory Operating Cost added to your invoice or statement.
• Ads served in Spain: a 2% Regulatory Operating Cost added to your invoice or statement.
For example, if you have a budget of €100 and accrue €2 in France ROC for ads served in France, you’ll be billed €102 (plus any taxes, such as sales tax, VAT, GST, or QST, that apply in your country)
The Regulatory Operating Costs (ROC) are being added to cover part of the costs associated with complying with digital services tax legislation in France and Spain.