Read about taxes and tax exemption details by region or country for partners in the CSP program

Applies to:

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

The Cloud Solution Provider (CSP) program is a sales channel focused on partner resale of products. As a result, Microsoft is not always required to charge sales tax on partner invoices. The rules vary by country and/or region. You can review country-specific and region-specific details for tax exemptions.

Partners should work with their tax advisor to file tax exemptions based on their locations and where their customers are based.

Country and region tax details

Specific tax-related information is available for the following countries and regions: Canada, the European Union, South Africa, Turkey, and the United States. For Taiwan and Korea, see tax receipts details.

If you're in another country or region that charges taxes, see the information for other regions.

For additional questions, request support in Partner Center.

Canada

Most resellers are not exempt from GST/HST/QST. Consult your tax advisor to determine whether you are qualified for exemption, and what documentation you should provide to Microsoft.

For a BC PST Exemption, file a tax exemption as described. 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. Before you sell any subscriptions, you must register your VAT ID number in Partner Center.

South Africa

Microsoft now applies the standard VAT on digital content and services purchased by partners in South Africa. To exclude the VAT from your invoices and manage this yourself, you must update your partner billing profile by sending Microsoft your VAT ID number.

Turkey

Microsoft now applies the standard VAT on digital content and services purchased by partners in Turkey. To exclude the VAT from your invoices and manage this yourself, you must update your partner billing profile by sending Microsoft 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 regions

If you are in another country or region that charges taxes, request support in Partner Center for your questions.

Tax receipts and DAF

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

File tax exemptions

Before you file a tax exemption, find your Microsoft ID and MPN ID to include in the support ticket:

  1. Sign in to the Partner Center dashboard.
  2. In the Settings menu (gear icon), choose Partner Settings.
  3. On the Account settings page, choose Organization profile in the dashboard menu.
  4. Note your Microsoft ID.
  5. On the same page, choose Partner profile in the dashboard menu.
  6. Note your MPN ID.

Then, create a support ticket for Microsoft with your tax exemption information:

  1. In the dashboard menu, under Support, choose Partner support requests.

  2. On the Partner request page, choose New request. (You can also view your open and closed support requests later on this page.)

  3. On the Basics step, under CSP - billing and payments, choose Select an issue type and select Tax exemption request.

  4. On the Solutions step, under Do you need more help?, choose Yes.

  5. On the Details step, fill out the Issue details form. Be sure to:

    • Fill out all required fields.
    • Include your Microsoft ID and MPN ID in the Details field.
    • Include any supporting documentation to your ticket in the attachments field.
  6. Choose Submit to send in your support request. Microsoft will email you back for more information.

Support

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

For other tax-related documentation needs, please also request service in Partner Center.