Location-specific tax details for partners in the CSP program
Appropriate roles: Global admin
The Cloud Solution Provider (CSP) program is a sales channel focused on partner resale of products. As a result, Microsoft isn't always required to charge sales tax on partner invoices. The rules on taxes and tax exemptions vary by country or region.
In this article you'll find location-specific tax exemption information and learn how to view digital signatures. You'll also find information about requesting hard copy invoices, delivery acceptance forms (DAFs), and Microsoft Online Subscription Agreements (MOSAs). Work with your tax advisor to file tax exemptions based on your location and the locations of your customers.
Country and region tax details
Tax-related information for Canada and the United States is available. For information about other countries, jump to Other regions.
Canada
Most resellers aren't exempt from goods and services tax (GST)/harmonized sales tax (HST)/Quebec sales tax (QST). Consult your tax advisor to determine whether you're qualified for exemption, and what documentation you should provide to Microsoft. The tax is displayed in two separate lines for Canada: GST/HST and PST/QST.
For a BC provincial sales tax (PST) exemption, file a tax exemption as described. Provide your BC PST#, or a completed and signed Certificate of Exemption General.
United States
Resellers in the United States who want to claim sales tax exemption must provide proof exemption within 30 days of accepting the Microsoft Reseller Agreement. Each state has different exemption certificates for resale. Work with your tax advisor to determine what is relevant for your legal address and registered states.
In the United States, including Puerto Rico, sales and use tax must be separately stated. Effective August 2021, the tax is stated separately on the Microsoft invoice unless otherwise noted. Furthermore, the Puerto Rico tax is stated separately at the commonwealth and municipal level as Commonwealth Tax and Municipal Tax. This may include resale exemption certificates that work across multiple states, such as the Streamline Sales and Use Tax Agreement Certificate of Exemption or the MTC Uniform Sales & Use Tax Exemption Certificate.
Other regions
If you are in another country or region that charges taxes, request support through Partner Center for your questions.
Help customers who need hardcopies of their invoices, DAFs, or MOSAs
Microsoft generally provides only an electronic copy of invoices, except in countries where hard copies are required by law.
- India: by request
- Australia: by request
- Taiwan: hard copy tax invoices are no longer sent to customers in Taiwan
- Eastern European countries:
- Albania: by request
- Armenia: by request
- Azerbaijan: required
- Belarus: required
- Bosnia and Herzegovina: by request
- Georgia: by request
- Kazakhstan: required
- Kyrgyzstan: by request
- Moldova: by request
- Russia: required
- Tajikistan: by request
- Ukraine: required
- Uzbekistan: by request
If you need a hard copy of your invoice, DAF, or MOSA, request support through Partner Center. These requests usually have a two-week turnaround after invoice generation.
View digitally signed invoices in India
Partners in India can view digitally signed invoices. You'll need Adobe Acrobat Reader Document Cloud (DC) to view a signature.
If you created the order in Partner Center, you'll receive a digital copy of an invoice in email.
Select the invoice, which will open from within Adobe Acrobat Reader DC. At the top of the invoice, you should see the message "Signed and all signatures are valid."
Select the signature to view a certificate stating signature validity.
Select Signature properties to view more details on signature validity.
Select Show signer's certificate to ensure that the certification paths are correct and that the certificate is trusted.
A digital copy is sent to the person who created the order in Partner Center. You can't get digitally signed invoices for any invoices that were issued before July 17, 2020. Also, manually signed invoices are not available.
File a tax exemption
Before filing a tax exemption, make sure you understand the following points:
You must file a tax exemption for each CSP tenant.
You must submit either your tax ID number or Federal Employer Identification Number (FEIN). This number usually appears on your tax certificate.
Depending on your location, your sales tax exemption has legal guidelines specific to the local Department of Tax Revenue (or similar department) and must be managed accordingly. While many locations have blanket tax certificates that are renewed annually, some locations may renew at two or more years. Verify this and other information by checking your certificate or contacting your local tax authority.
When you're ready to file your tax exemption, request support through Partner Center and supply the appropriate information.
Support
For questions about tax exemptions, refunds, or other tax-related questions, request support through Partner Center. Allow two weeks for Microsoft to contact you and resolve the issue.