Beneficiary: The Beneficiary is the person or organization benefiting from this campaign or ad group. Examples of beneficiaries include the subsidiary of a parent company and the organization that owns a promoted product or service.
Payer: The Payer is the person or organization paying for an ad set.
New Ad Group
If you add any of the listed European Union countries, then you will be required to input the Beneficiary and Payer information under the below section.
Edit An Ad Group
When editing the ad group targeting European Union countries, the Beneficiary and Payer fields will show up at the bottom of the Ad Group Info page.