> The legal view tends to be that you're actually billing the customer for
> the full amount and then you pay Google their 30% as a separate
> transaction, hence why developers should tax the whole amount and then
> Google will put their taxes on the 30% they charge you.

I can't imagine what the invoice from Google will look like, but the
customer pay the VAT after the whole price, probably Google can't
rename the 30% of the VAT as commission and I can't state that the
price was lower thus the VAT was 30% less (in this example I'm from
EU, the customer from EU, and Google from US).
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