Tax and tax exemptions

Applies to

  • Partner Center
  • Partner Center for Microsoft Cloud for US Government
  • Partner Center for Microsoft Cloud Germany

Because Cloud Solution Provider is a sales channel focused on partner resale of products, Microsoft is not always required to charge sales tax on partner invoices. The rules vary by country/region. Partners should work with their tax advisor to file the appropriate tax exemptions based on their locations and where their customers are based. To mark their Microsoft reseller account as not taxable, the partner should send those exemption certificates to Microsoft.

File a tax exemption

  1. Look up your Microsoft ID, on Dashboard menu > Account settings > Organization profile.
  2. Look up your MPN ID, on Dashboard menu > Account settings > Partner profile.
  3. Create a new support ticket. From the Dashboard menu, select Service requests > Partner Center requests > New request.
  4. Fill out the form. For the Type of problem, choose Cannot manage my profile. In the description, include your MPN ID and your Microsoft ID.
  5. After you submit the ticket, Microsoft will email you to get more information. When you reply, attach the appropriate supporting documentation for your tax exemption certificates.

Details by country/region

Canada

Most resellers are not exempt from GST/HST/QST. To determine whether you are qualified for exemption, and if so which documentation to provide to Microsoft, please consult your tax advisor.

For a BC PST Exemption, file a tax exemption as described above. Provide your BC PST#, or a completed and signed Certificate of Exemption General.

European Union

In the member states of the European Union, partners must provide their valid VAT ID number for reverse charge and proper billing. The VAT number must be accepted as valid.

Microsoft does not support credit and re-bill, so before you sell any subscriptions you must register your VAT ID number in Partner Center.

Send Microsoft your VAT ID number

  1. In Partner Center, go to the Dashboard menu > Account settings > Partner billing profile.
  2. In the Financial data section, select Update.
  3. In the Company Tax ID, specify your VAT ID number.
United States

All resellers in the United States are expected to provide sales tax exemption documentation within 30 days of accepting the Microsoft Reseller Agreement. Each state has different exemption certificates for resale. Please work with your tax advisor to determine what is relevant for your legal address and registered states.

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 country/regions that charge tax

For other questions about tax exemption/refund support, request support in Partner Center. Please allow two weeks for Microsoft to contact you and resolve the issue.

Other tax documentation

Tax receipts (for Taiwan or Korea) or DAF generally require two weeks turn-around time after invoice generation.

For other tax-related documentation needs, request service from Partner Center.