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Microsoft Advertising is required to collect value-added tax (VAT) in certain countries/regions, and so all advertisers must provide the business location for each of their accounts.
How does this affect me?
All Microsoft Advertising customers need to have a business location listed for each of their accounts. Business location is the country/region where the advertiser's business is legally registered. Whether you will be charged VAT on your advertising costs will depend on your business location and your tax registration status. For example, if you are in a business location that has VAT accounting obligations, you will need to enter your VAT registration number. If you do not provide your VAT registration number, Microsoft Advertising will charge VAT, in most cases. VAT will be charged based on your local rate.
Note
- Most of our monthly invoice customers will have a business location and, if applicable, VAT information in our system. If you need to make changes, please contact your account manager or Support.
- If you are an agency managing client accounts, the business location is based on your client (the sold-to customer).
- For customers in Brazil or India: although you can update your business address, your business location (country/region) is set and cannot be changed.
- For customers in Ireland, Switzerland, or Lichtenstein: Microsoft Advertising will charge VAT unless a VAT exemption certificate is provided.
- If you have a VAT exemption certificate, please contact your account manager or Support to find out how to submit an electronic version of the document.
Why is Microsoft Advertising subject to VAT in certain countries/regions?
Customers in Europe, the Middle East, Africa, and the Asia-Pacific area will be billed by Microsoft Ireland Operations Ltd. Because the billing entity is located in the European Union, the purchase of Microsoft Advertising advertising services is subject to VAT in some business locations.
Who is required to pay VAT on advertising costs?
If you are a customer with a business location in one of the following three countries/regions, Microsoft Advertising will charge VAT at your current local rate unless a you provide a VAT exemption certificate.
| Column 1 | Column 2 |
|---|---|
| - Ireland - Lichtenstein |
- Switzerland* |
If you are a customer with a business location in one of the following countries/regions, Microsoft Advertising will not charge VAT if you provide a VAT registration number. (A 0% reverse charge VAT will be applied to your invoice and billing statements.) If you do not provide a VAT registration number, Microsoft Advertising will charge VAT at your current local rate. If you provide a VAT exemption certificate, Microsoft Advertising will not charge VAT.
| Column 1 | Column 2 |
|---|---|
| - Austria - Belgium - Bulgaria - Croatia - Cyprus - Czech Republic - Denmark - Estonia - Finland - France - Germany - Greece* - Hungary - Italy* - Latvia** |
- Lithuania - Luxembourg - Malta - Monaco - Netherlands - New Zealand - Poland - Portugal - Romania - Slovakia - Slovenia - Spain* - Sweden - United Kingdom* |
*These countries/regions contain small regions that are exempt from VAT. This exclusion will be based on the business address that you provide.
For more specific information on taxes in each country/region, see Tax or VAT information.
Countries/regions where Microsoft Advertising currently charges taxes on advertising costs
To get information on taxes in these and other countries/regions, see Tax or VAT information.
How do I add my business location?
If you don't have a business location in Microsoft Advertising, you'll be prompted to add one when you sign in.
Adding a business location
- From the navigation menu on the left, hover over Settings and select Account settings.
- Next to the Account settings page title, select the pencil icon
. - Select your Business location and then provide your Business address.
- Based on your business location, you might need to enter a VAT registration number. (If you do, it can take up to 3 days for the number to be validated.)
- Select Save.
How to enter your VAT number correctly
- No spaces or special characters—enter as one continuous string.
- Include your country's two-letter code at the start (e.g., DE123456789 for Germany).
- Match the exact format for your country (see table below).
- Ensure the VAT number is active with your tax authority before entering it.
VAT number formats by country
| Country | Format example | Notes |
|---|---|---|
| Austria | ATU12345678 | ATU + 8 digits |
| Belgium | BE0123456789 | 10 digits, may start with 0 |
| Bulgaria | BG123456789 / BG1234567890 | 9 or 10 digits |
| Croatia | HR12345678901 | 11 digits |
| Cyprus | CY12345678X | 8 digits + 1 letter |
| Czech Republic | CZ12345678 / CZ123456789 / CZ1234567890 | 8, 9, or 10 digits |
| Denmark | DK12345678 | 8 digits |
| Estonia | EE123456789 | 9 digits |
| Finland | FI12345678 | 8 digits |
| France | FRXX123456789 | 2 characters (letters or digits) + 9 digits |
| Germany | DE123456789 | 9 digits |
| Greece | EL123456789 | 9 digits |
| Hungary | HU12345678 | 8 digits |
| Ireland | IE1234567X / IE1X23456X | 7 digits + 1 letter or 1 digit + 1 letter + 5 digits + 1 letter |
| Italy | IT12345678901 | 11 digits |
| Latvia | LV12345678901 | 11 digits |
| Lithuania | LT123456789 / LT123456789012 | 9 or 12 digits |
| Luxembourg | LU12345678 | 8 digits |
| Malta | MT12345678 | 8 digits |
| Netherlands | NL123456789B01 | 9 digits + B + 2 digits |
| Norway | NO123456789MVA | 9 digits + MVA |
| Poland | PL1234567890 | 10 digits |
| Portugal | PT123456789 | 9 digits |
| Romania | RO123456789 | Up to 10 digits |
| Slovakia | SK1234567890 | 10 digits |
| Slovenia | SI12345678 | 8 digits |
| Spain | ESX1234567X | 1 letter + 7 digits + 1 letter |
| Sweden | SE123456789012 | 12 digits |
Note
Validate your VAT number before entering it:
- EU countries: Use the VIES VAT validation tool.
- Non-EU countries: Use your national tax authority's lookup service.
- If validation fails but your number is correct, contact MSASupport Support and provide: Your VAT certificate and a screenshot of the official validation result.
- Allow up to 3 days for Microsoft to validate your VAT number after submission.
More questions?
Here are more frequently asked questions.
FAQ
What is value-added tax?
Value-added tax, or VAT, is a consumption tax that is assessed on goods and services consumed in the European Union and in other countries. VAT is charged to the customer as a percentage of the price of the goods or services sold. The collected VAT is transferred to the appropriate tax authority.
What is a VAT registration number?
A VAT registration number (also called a VAT identification number) identifies a business that has registered to pay VAT directly to their local tax authority, if required. After you enter your VAT registration number, validation can take up to 3 days. You will be notified in Microsoft Advertising if there was a problem validating your VAT registration number.
Country specific VAT registration number format
To ensure your VAT number is processed correctly, please be sure to follow the format listed for your country, which may require your two-letter country code (e.g., DE123456789 for Germany or NL123456789B01 for the Netherlands). This format helps us validate your information and apply the appropriate tax settings for your region.
Country/region VAT registration number format Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Germany, Denmark, Estonia, Greece, Spain, Finland, France, United Kingdom, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Monaco, the Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, and Slovakia Starts with 2 letters that are specific to each country/region, followed by a maximum of 12 digits or letters. Hungary Must be in the following format: HUXXXXXXXX (where HU is followed by 8 digits). Liechtenstein Must be in the following format: LIXXXXX or XXXXX (where both formats are supported and LI is optional, and the number of digits is 5). Nigeria Must be in the following format: XXXXXXXX-0001 (where 8 digits come before –0001). Norway Must be in the following format: XXXXXXXXXMVA (9 digits followed by the letters MVA) or NOXXXXXXXXXMVA (may optionally include the country prefix NO). Portugal Must be in the following format: PTXXXXXXXXX (where PT is followed by 9 digits). Serbia 9 or 13 digits in length, of which the first 8 or 12 digits are the actual ID number, and the last digit is a checksum digit calculated according to ISO 7064, MOD 11-10. Switzerland CHE + 9 numeric digits + TVA, MWST, or IVA (ex. CHE-123.456.788 TVA). The last digit is a MOD11 checksum digit built with the weighting pattern: 5,4,3,2,7,6,5,4. Thailand Must be in the following format: 13 digits in length. What is a VAT exemption certificate?
A VAT exemption certificate is a document that identifies a company as an organization that is exempted from paying VAT (for example, a registered charity).
How do I add a VAT exemption certificate?
If you are exempt from paying VAT, please contact your account manager or customer support. They will need an electronic version of your VAT exemption certificate (PDF, JPG, or PNG) to put on file. Each VAT exemption certificate must undergo a review process that can take up to a week.
I'm an agency. Do you want my company's business location or the business location for my client?
Business location is based on your client (the sold-to customer). If applicable, VAT registration number and VAT exemption certificates need to be those of your client as well.
Note
If you're an agency based in India that advertises and pays the bill on behalf of a client, please make sure you enter your agency's business information so that it is reflected correctly on the billing documents.
I'm from a country/region that has VAT requirements. What changes will I see in my billing invoices and statements?
If you have provided a VAT registration number,
you will see your VAT registration number listed and a VAT 0% reverse charge in the subtotal section of your monthly invoice, statement, or credit memo.
If you have not provided a VAT registration number,
you will see the VAT rate in the subtotal section and the charge to your account. The VAT rate is based on your local rate.
If you have provided a VAT exemption certificate,
you will see on your invoice or statement that the certificate is on file and the VAT rate will be 0%.
How do I edit my business location?
If you are a monthly invoice customer and need to change your business location, please contact your account manager.
- From the navigation menu on the left, hover over Settings and select Account settings.
- Next to the Account settings page title, select the pencil icon .
- Next to Business location, select the country/region where your business is legally registered and then provide your Business address.
- Select Save.
Who do I contact if I still have more questions?
If you have an account manager, please contact them. Otherwise, please contact Support.