Pattern library for advertising platforms appearing on bank statements worldwide. Covers Google Ads, Meta / Facebook Ads (incl. Instagram), LinkedIn Ads, TikTok Ads / Bytedance, X (Twitter) Ads, Microsoft Ads / Bing Ads, Amazon Ads, Reddit Ads, Pinterest Ads, Snap Ads, Taboola, Outbrain, Quora Ad…
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Ad platform vendor pattern table
valueSkill markdown pattern tableView source ↗
Indian payors must withhold 6% Equalisation Levy
Indian payors must withhold 6% Equalisation Levy on payments for online advertising services to non-residents. Failure leads to disallowance under §40(a)(ib) ITA.[T1] Finance Act 2016 §165; §40(a)(ib) ITA
Article 44 PVD B2B place of supply
Article 44 PVD: B2B services taxed where customer established → reverse charge for cross-border B2B. Article 59a may shift to country of effective use/enjoyment for some non-EU customer cases — confirm.[T1] Article 44 PVD; Article 59a PVD
Schedule C
Line 8 — AdvertisingSchedule C
UK self-employment
Box 14 (Advertising and entertainment)UK self-employment
EU bookkeeping
"Werbung und Marketing" / "Publicité"EU bookkeeping
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Ad platform vendor pattern table (Skill markdown pattern table)
value
Ad platform vendor pattern table (Skill markdown pattern table)
| Vendor | Bank statement variations | Default category | VAT/GST notes |
|---|---|---|---|
| Google Ads | GOOGLE*ADS, GOOGLE *ADWORDS, GOOGLE IRELAND LTD, GOOGLE ADS DUBLIN | Advertising | EU B2B reverse charge (Google Ireland). UK: reverse charge. India: 6% equalisation levy withholding on payments by Indian payors |
| Meta / Facebook / Instagram Ads | FACEBK *, META PLATFORMS, FACEBOOK IRELAND, META PLATFORMS IRELAND | Advertising | Same as Google Ads — EU/UK B2B reverse charge from Meta Ireland; India 6% EL |
| LinkedIn Ads | LINKEDIN, LINKEDIN CORP, LINKEDIN IRELAND | Advertising | Microsoft subsidiary; LinkedIn Ireland for EU |
| TikTok Ads / Bytedance | TIKTOK INFO TECH, BYTEDANCE, TIKTOK ADS, TIKTOK PTE LTD | Advertising | Singapore (TikTok Pte Ltd) or UK invoicing; EU B2B reverse charge |
| X / Twitter Ads | X CORP, TWITTER ADS, X HOLDINGS | Advertising | US (X Corp); EU B2B reverse charge |
| Microsoft Ads / Bing Ads | MICROSOFT ADS, MICROSOFT*ADVERTISING, MICROSOFT IRELAND OPS | Advertising | EU B2B reverse charge (Microsoft Ireland) |
| Amazon Ads | AMAZON ADS, AMZN ADVERTISING, AMAZON ADS EMEA | Advertising | EU B2B reverse charge (Amazon Online Sales Ireland or AMS EMEA Sarl) |
| Reddit Ads | REDDIT INC, REDDIT BUSINESS | Advertising | US supplier (Reddit Inc); EU B2B reverse charge |
| Pinterest Ads | PINTEREST INC, PINTEREST EUROPE | Advertising | US supplier; EU operations |
| Snap Ads | SNAP INC, SNAP*ADS | Advertising | US supplier |
| Taboola | TABOOLA INC, TABOOLA EUROPE | Advertising / content discovery | US HQ; EU operations |
| Outbrain | OUTBRAIN INC, OUTBRAIN EUROPE | Advertising / content discovery | US HQ; EU operations |
| Quora Ads | QUORA INC | Advertising | US supplier |
| Yahoo Ads | YAHOO INC, VERIZON MEDIA, YAHOO INC NEW | Advertising | US supplier (post-Verizon spin-off) |
| Yahoo Japan Ads | YAHOO JAPAN, LY CORP | Advertising | Japan supplier (now LY Corp after LINE merger) |
| Baidu Ads | BAIDU INC | Advertising | China supplier |
| Naver Search Advertising | NAVER CORP, NAVER* | Advertising | South Korea supplier |
| Yandex Direct | YANDEX, YANDEX RUSSIA | Advertising | Russia / Nidex (post-2024 spin-off); sanctions check |
| Spotify Ads / Spotify Ad Studio | SPOTIFY ADS, SPOTIFY AB | Advertising / audio | Sweden HQ |
| Apple Search Ads | APPLE SEARCH ADS, APPLE INC ADS | Advertising | Apple Inc / Apple Distribution International |
| The Trade Desk | THE TRADE DESK INC, TTD | Advertising / DSP | US supplier |
| DV360 (Display & Video 360) | GOOGLE DV360, GOOGLE *DV360 | Advertising / DSP | Same as Google Ads |
| Amazon DSP | AMAZON DSP, AMAZON ADS DSP | Advertising / DSP | Same as Amazon Ads |
| Awin | AWIN LTD, AWIN AG | Affiliate marketing | UK / Germany supplier |
| Impact / Impact Tech | IMPACT TECH, IMPACT.COM | Affiliate / partnership | US supplier |
| ShareASale | SHAREASALE, AWIN US INC | Affiliate marketing | Awin subsidiary |
| Refersion | REFERSION INC | Affiliate marketing | US supplier |
| Partnerize | PARTNERIZE LTD | Affiliate / partnership | UK supplier |
The Indian advertiser:
See digital-services-tax-matrix.md for full DST treatment.
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