No Default Service Account

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resource "google_service_account" "default" {
  account_id   = "service_account_id"
  display_name = "Service Account"
}

resource "google_compute_instance" "default" {
  name         = "test"
  machine_type = "e2-medium"
  zone         = "us-central1-a"

  boot_disk {
    initialize_params {
      image = "debian-cloud/debian-9"
    }
  }

  service_account {
    # Google recommends custom service accounts that have cloud-platform scope and permissions granted via IAM Roles.
    email  = google_service_account.default.email
    scopes = ["cloud-platform"]
  }
}