Request to mark account as Non-SST Registered Seller (Malaysia)

Question

We are currently completing our tax profile setup in Partner Center. However, the system requires us to provide an SST Registration Number under the Malaysia tax profile.

Please note the following:

1. Our company is not registered for SST in Malaysia.
2. We have not reached the SST registration threshold of RM500,000 annual taxable turnover.
3. We do not sell digital products directly to customers in Malaysia.
4. Our primary target markets are the United States and Europe.
5. Microsoft acts as the marketplace operator for digital game downloads and handles indirect tax collection where applicable.

Answer 1

In Partner Center, the tax profile must reflect the actual tax status and jurisdiction. For Malaysia, if the company is not SST-registered, the tax profile still needs to be completed, but Microsoft may manage customer‑facing indirect taxes where Microsoft is the marketplace operator in a Microsoft‑managed jurisdiction.

Key points based on the described situation:

1. Microsoft’s role in offer taxation
   In Microsoft‑managed countries/regions, Microsoft acts as agent/commissionaire and assumes responsibility for calculating, collecting, and remitting applicable sales, GST/SST, VAT, or similar taxes on customer purchases, invoicing under Microsoft’s own registration number. This applies to offers sold under MCA/EA in Microsoft‑managed jurisdictions and to other Microsoft‑managed models as described in the marketplace tax documentation.
2. Publisher responsibilities in publisher‑managed jurisdictions
   In Publisher‑managed countries/regions, the publisher remains responsible for customer taxation, including registration, tax calculation, collection, remittance, and issuing tax invoices. If Malaysia is configured as Publisher‑managed for the account, the system will expect the publisher to provide local tax details (such as SST registration) because Microsoft is not taking on that obligation in that configuration.
3. Completing the tax profile without SST registration
   The tax profile is used for both withholding/income tax and to determine who manages transaction taxes. It must be completed even if there is no Malaysian SST registration. The profile requires:
   • Selection of permanent residence country/region and account type.
   • Completion of the required tax forms (for all partners, a U.S. tax form W‑9 or W‑8, depending on residency).
   If the UI is forcing an SST number field for Malaysia but the company is not registered, this is a configuration/validation issue that must be resolved via Partner Center support. The documentation does not provide a self‑service “Non‑SST registered” toggle; instead, the tax responsibilities are determined by the marketplace configuration (Microsoft‑managed vs Publisher‑managed vs Reseller) and by the tax profile validation.
4. Actionable steps
   1. Verify in Partner Center that the account and offers are configured so that Microsoft is the party managing offer taxation where applicable (Microsoft‑managed or Reseller model) rather than Publisher‑managed for Malaysia, if that aligns with the business model. The “Responsibility for offer taxation” matrix shows how responsibilities differ by model.
   2. Complete the tax profile as required:
      • Go to Account settings → Payout and tax profile assignment.
      • Select the relevant program and seller ID, then Edit.
      • If appropriate, create or select the correct tax profile, choose the permanent residence country/region, and complete the tax form workflow (including the required U.S. W‑8/W‑9 form) until the status changes from Pending Microsoft Validation to Complete.
   3. If the Malaysia tax profile requires an SST registration number that the company does not have, open a support ticket from Partner Center so Microsoft can adjust or advise on the correct configuration for a non‑SST‑registered Malaysian entity. The tax profile validation and any exceptions (such as non‑registration) must be handled by Microsoft through that channel.

This approach ensures that:

• The tax profile is complete and valid for payouts and withholding.
• Microsoft can correctly determine whether it or the publisher is responsible for Malaysian SST on customer transactions.
• The account is not mis‑classified as SST‑registered when it is not.

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References:

• Tax Information for Microsoft Marketplace
• Set up Microsoft Marketplace payout and tax profiles
• Manage a Microsoft Marketplace account in Partner Center