概要
かねてよりご案内のとおり、Metaはこのたび、現地のお客様(マネージドエージェンシー/カスタマー)への販売に対応するオフィスを置く国と地域について、現地販売体制へと移行いたします。これに伴い、一部のスケールドエージェンシー様については、2023年1月1日より国内マネージドエージェンシーとして完全な国内販売体制へと移行します。以後のご請求は、マネージドアカウント、アンマネージドアカウントかにかかわらず、すべて同じFacebook法人から行われることになります。 新たに移行対象となったエージェンシー様には、専任のMetaエージェンシーパートナーを配属いたします。 以下によくあるご質問を、2つのセクションに分けてご紹介します。
個別の要件が適用される国別の、よくあるご質問
*** セクション 1: 国内のマネージドエージェンシー向けのよくあるご質問
現地販売体制へ移行するのはFacebook広告とInstagram広告のみです。
現地販売体制においては、請求を行う現地法人は(その国のVAT/GST/QST/JCT登録事業者として)国内のお客様へのサービス提供にVAT/GST/QST/JCTを徴収し、その責任を負う義務があります。お客様にはVAT/GST/QST/JCTを含む金額をMetaにお支払いいただく義務があります。
他の支払い方法(クレジット/デビットカードまたはPayPal)を設定している広告アカウントは、今後もMeta Platforms Ireland Limited (APACまたはEMEAの場合)またはMeta Platforms Inc. (カナダの場合)から請求書が発行されます。
ただし、国内の税法に則って則って、VAT/GST/QST/JCT(消費税)登録事業者は一般的に、海外から広告サービスを輸入する場合の国内のVAT/GST/QST/JCT(消費税)について事業者自身が責任を負う必要があります。カナダ、オーストラリア、ニュージーランド、シンガポールのお客様は、有効な納税者識別番号を提供しないかぎり課税対象となります。韓国のお客様も、有効な納税者識別番号を提供しないかぎりVATの課税対象となります。VAT/GST/QST/JCT(消費税)に関してご不明な点がある場合は、御社内の税務部門或いは税理士等にご確認いただくことをおすすめいたします。 セクション 2: 地域別のよくある質問 - アジア太平洋(韓国、日本)
韓国と日本に所在する広告代理店様は、以下を必ず完了する必要があります(まだ完了していない場合)。
通貨: 韓国ウォン
通貨: 米ドル
日本円:
口座名義: Facebook Japan株式会社
米国ドル:
口座名義: Facebook Japan株式会社
口座の種類: 当座預金
会社名: Facebook Korea Limited
お客様においては、必ずVAT IDをお知らせいただき、 Facebook Korea Limitedから請求書を受け取る請求担当者をご確認いただくようお願いいたします。
会社名: Facebook Japan株式会社 |
**** Overview
As previously announced, Meta is transitioning to a Local Selling structure in countries where we have a local office supporting sales to local customers (managed agencies and customers). Effective January 01, 2023, selected Scaled agencies will be moving to In-Market managed agencies and to a full localization, which means these agencies will be billed from one Facebook entity only, regardless of whether their customers are managed or unmanaged. These newly selected and migrated agencies will now be assigned a dedicated Meta Agency Partner.
These FAQs have been divided into 2 sections:
FAQs for countries with individual requirements as applicable below:
*** Section 1: In-Market Managed Agencies FAQs
Access Help Center or e-mail ar@fb.com
As previously announced, Meta is transitioning to a Local Selling structure in countries where we have a local office supporting sales. Starting January 01, 2023, GBG Scaled managed agencies tagged with Partner Manager will move to GBG In-Market and assigned to a dedicated agency partner. This means the newly selected and assigned managed agencies will be in-scope of local selling and fully localized where they will receive invoices for Facebook and Instagram ads purchased, fully from their local Facebook entity.
Making this change to our local selling model will simplify the billing experience for our agencies and provide more transparency about the advertising revenue managed from local countries.
These changes will impact selected Scaled agencies in countries where we have a local office supporting sales. Scaled agencies are agencies with no dedicated Agency Partner In-Market.
Impacted agencies will need to be ready to process invoices from the local Facebook entities starting with invoices dated in February 2023. Meta will provide the supplier set-up forms consisting of relevant bank details for impacted agencies to update their internal system accordingly. Please see regional sections below for any individual country requirements.
Nothing changes about Whatsapp and Workplace invoices, they will continue to be invoiced by Meta Platforms Ireland Limited (for international) and Meta Platforms Inc (for US and Canada). Local Selling impacts only Facebook and Instagram ads.
Customers buying power will not be affected by the addition of VAT/GST/QST/JCT but the addition of VAT/GST/QST/JCT should be noted from a cash flow perspective.
VAT/GST/QST/JCT collection shouldn't have any impact on the revenue; as in general VAT/GST/QST/JCT charged should be recoverable by the agency.
VAT/GST/QST/JCT is a national tax chargeable on supply of most goods and services, including advertising, sold by local companies to customers based in the applicable country.
Under local selling, Facebook local entities (which are VAT/GST/QST/JCT registered in that country) are required to charge and account for VAT/GST/QST/JCT of the supply of its service to local customers.
Presently, EMEA/APAC customers are receiving an invoice from Meta Platforms Ireland Ltd (previously Facebook Ireland Ltd), and Canada customers are receiving an invoice from Meta Platforms Inc. (previously Facebook Inc.) where VAT/GST at the zero-rate is being applied. Canada, Australia, New Zealand, and Singapore customers will be charged taxes where they don’t provide a valid Tax ID. Korea customers will also be charged VAT if they do not provide a Tax ID that is also validated.
Under the local selling structure the local billing entity (which is VAT/ GST/ QST/ JCT) registered in that country) is required to charge and account for VAT/GST/QST/JCT on the supply of its service to local customers. The customer is obliged to pay the VAT/GST/QST/JCT inclusive amount to Meta.
In general, the VAT/GST/QST/JCT charged should be recoverable. The VAT/GST/QST/JCT refund will be supported by the sales invoice issued to our customer.
VAT/GST/QST/JCT is usually recoverable when the services are purchased for taxable business purposes, however, advertisers should check with their tax advisors to confirm.
Please note that credit notes issued from Meta Platforms Ireland Limited (formerly Facebook Ireland Limited) for EMEA/APAC countries, and Meta Platforms Inc. (formerly Facebook Inc.) for Canada, cannot be offset against invoices issued from the local Facebook entity, or vice versa. Kindly prioritize the utilization of the credit notes against outstanding invoices from Meta Platform Ireland Limited (for APAC/EMEA), or Meta Platforms Inc. (for Canada), and advise ar@fb.com accordingly. Any remaining credit balance after February 2023 can be refunded upon request and subject to approval from Meta Platforms Ireland Limited (for APAC/EMEA), or Meta Platforms Inc. (for Canada).
Meta is requiring agencies’ tax ID to comply with local compliance obligations, such as issuing electronic invoices. Please send your tax ID to ar@fb.com.
Ad accounts with payment method Credit Line (Monthly Invoicing) will be invoiced by Facebook local entity. Ad accounts with other payment methods (credit/debit cards, Paypal) will continue to be invoiced from Meta Ireland Platforms Limited for APAC and EMEA, or Meta Platforms Inc. for Canada.
However as per your local tax laws, local VAT/GST/QST registered businesses should generally self account for the local VAT/GST/QST when importing the service from abroad. Canada, Australia, New Zealand, and Singapore customers will be charged taxes where they don’t provide a valid Tax ID. Korea customers will also be charged VAT if they do not provide a Tax ID that is also validated. In case of questions around VAT/GST/QST, we suggest checking with your tax advisor. Section 2: Regional FAQs - APAC (Korea, Japan)
For agencies in Korea and Japan they will need to ensure they have completed the following (if not completed previously):
Currency: KRW Account Name: Facebook Korea Limited Account No: Assigned Virtual account number Bank Name: Citibank Korea Inc 한국씨티은행 Bank Code: 027 Bank Address: Citibank Korea Inc. 5th Floor, JungAng COE – CashOps, 24 Cheonggyecheon-ro, Jung-gu, Seoul 04521, Korea
Currency: USD Account Name: Facebook Korea Limited Account No: 0044745046 Bank Name: Citibank Korea Inc 한국씨티은행 Swift Code: CITIKRSX Bank Address: Citibank Korea Inc. 5th Floor, JungAng COE – CashOps, 24 Cheonggyecheon-ro, Jung-gu, Seoul 04521, Korea
Currency JPY: Account Name: FACEBOOK JAPAN K.K. Account No: Assigned virtual account number Account Type: Current Bank Name: CITIBANK, N.A. Bank Code: 0401 Branch Name: Yamabuki Branch Branch Code: 802
Currency USD: Account Name: FACEBOOK JAPAN K.K. Account Number: 0161895601 SWIFT Code: CITIJPJT Account Type: Current Bank Name: CITIBANK, N.A. Branch Name: TOKYO BRANCH Branch Address: Otemachi Park Building, 1-1-1, Otemachi, Chiyoda-ku, Tokyo 100-8132
Electronic invoicing (e-invoicing) is a form of electronic billing. Starting from 1 January 2019, a mandatory electronic invoicing obligation is in place for supplies of goods or services carried out between persons that are resident or established in South Korea. The e-invoicing obligation is aimed to spread the digital culture, to reduce tax errors and to prevent tax fraud.
Yes, Korean customers will receive monthly e-tax invoices from the NTS system and Facebook Korea commercial tax invoices (i.e. two separate emails from two different sources).
Korea will receive:
If the invoice was issued by the local Facebook entity, the payment will need to be refunded and the customer needs to be advised to pay to the respective local bank account.
Value Added Tax, often known as VAT, is a broad-based tax chargeable on the supply of goods and services, including ads, in Korea.
Under local selling, Facebook Korea Limited (being a VAT registered business in Korea) is required to charge and account for VAT under law. As with any business, we continue to adapt and change as local laws change. We are localizing our revenue in South Korea to help businesses comply with the new requirements so they can focus on growing their businesses on Facebook and continue reaching new customers.
The exchange rate will be based on the Central Bank of Korea Exchange Rate, using the daily spot rate last business day.
Name of Company: Facebook Korea Limited Business Registration Number (VAT ID): 120-87-60695 Name of Representative: Damian Yeo Guan Yao Corporation Registration Number: 110114-0094801
Business Address: Capital Tower 23F, 142, Teheran-ro, Gangnam-gu, Seoul, Republic of Korea Business Type: Service Business Item: Marketing, Sales and Support of Advertisement
It is important that your company provides the VAT ID number and confirms the primary billing contact point who should receive the invoice from Facebook Korea Limited.
Name: Facebook Japan K.K. Address: Toranomon Hills Business Tower, 17-1, Toranomon 1-chome, Minato-ku, Tokyo, Japan
Postal Code: 105-6436 JCT ID: 3010401084654 Qualified Invoice Issuer Registration Number: T3-0104-0108-4654 |