If you receive income from YouTube or from placing Google banners on your website, this is normal service income for your company. This service is subject to VAT at 0% as it is an intra-union sale.
Do you need to send invoices to Google?
Google answers this question in this way:
I.e. Google does not require this. But from an Estonian point of view, your company has an intra-union service turnover and you need to generate an invoice for Google and ask your accountant to reflect this in your monthly tax returns.
Which Google details should you use for invoicing?
At first you need to understand which legal entity you have a contract with.
To find the name of the Google entity with which you have a contract, follow these instructions: https://support.google.com/adsense/answer/1322028
If the legal entity is Google Ireland, the details will be as follows:
Name: GOOGLE IRELAND LIMITED
Address: 3RD FLOOR, GORDON HOUSE, BARROW STREET, DUBLIN 4
VAT-number: IE 6388047V
If you know this data, you need to generate monthly invoices for Google for the amount received from Google payments.