Tax details for commercial marketplace publishers

• 05/04/2020
• 27 minutes to read
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To understand your tax considerations for price selection, and tax responsibility under the Microsoft Azure Marketplace Publisher Agreement or Modern Publisher Agreement, see your countries/regions of distribution in the tables below.

The following applies only to Azure Marketplace Publishers, notwithstanding anything to the contrary above:

Mixed remittance countries/regions for publishers

Certain Microsoft billing partners may collect and remit sales, use, goods and services, value added or similar taxes, if any, applicable to Customers' acquisition of your App(s) or In-App Product(s) through the Store in the countries/regions listed below. The reports in your payout statement that Microsoft makes available to you will identify the transactions for which a billing partner has collected sales, use, goods and services, value added or similar taxes applicable to Customers' acquisition of your App(s) or In-App Product(s) through the Store. Except for the transactions described in such reporting, neither Microsoft nor its billing services providers will remit any sales, use, goods and services, value added or other similar tax in connection with Customers' acquisition of your App(s) or In-App Product(s) in these country/region(s). You are responsible for reviewing the reporting provided to you and determining and complying with your obligations, if any, to register, collect, and remit taxes in connection with transactions involving your App(s) or In-App Product(s).

Reseller countries/regions

In certain countries/regions, Microsoft acts as a reseller, rather than your agent, in making your app(s) and in-app product(s) available in the Store. For further details about terms and conditions for reseller countries/regions, see the Microsoft Azure Marketplace Publisher Agreement.

The following applies only to Azure Marketplace Publishers:

Next steps

Set up your payout account and tax forms