Currently, Spotify Ads Manager is only open for tax registered advertisers. This means you must provide an accurate and valid VAT number (or a local equivalent) to run campaigns via Ads Manager.

There are a few exceptions to this requirement:

• Advertisers in the US and Japan are not required to provide a VAT number. 

• Advertisers in Canada and Spain are not required to provide a VAT number (or a local equivalent) as Ads Manager supports, in these countries, both tax-registered and non-tax-registered customers. 

• Advertisers in India under the prepayment model are not required to provide a VAT number (GST)

However, all B2B customers in any other market are required to provide their VAT number (or a local equivalent). Otherwise, they will be recognized as consumers and local taxes will be applied to them