2026 Tax Residency Certificate for Microsoft Ireland Operations Limited

Question

Hello,

I would like to request a Tax Residency Certificate for Microsoft Ireland Operations Limited for the 2026 tax year.

The certificate is required for Serbian withholding tax purposes.

Thank you for your assistance.

Best,

Jelena

Answer 1

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Answer 2

To obtain a Tax Residency Certificate for Microsoft Ireland Operations Limited (MIOL) for use with Serbian withholding tax, use the official tax forms Microsoft provides for MIOL and, if needed, contact support for any additional or year-specific documentation.

For MIOL, Microsoft publishes a “Certification of Tax Residence” that is typically what tax authorities require when setting up Microsoft in Accounts Payable systems or supporting withholding tax relief. The available certificates are listed under “Microsoft Ireland Operations Limited (MIOL)” in the common tax forms:

• Certification of Tax Residence (for recent years)
• Notarial Certificate (supporting documentation)

Download the appropriate “Certification of Tax Residence” for MIOL from the list of common tax forms and provide it to the Serbian tax authorities as the tax residency evidence for Microsoft Ireland Operations Limited.

If a 2026-specific certificate is not yet listed or if Serbian authorities require a specific format, contact Microsoft support for billing/tax to request the needed document:

1. For Microsoft 365 for business billing/tax questions (including tax-exempt or special tax documentation), start a service request through the Microsoft 365 admin center as described under tax information and exemptions.
2. If acting as a partner (CSP/LSP) and need MIOL residency documentation for withholding-tax or double-taxation purposes, use Partner Center support to open a tax-related service request.

In the support request, specify clearly:

• That the request is for a Tax Residency Certificate for Microsoft Ireland Operations Limited (MIOL).
• The tax year (2026).
• That the purpose is Serbian withholding tax relief.

Support can then confirm the correct certificate to use (for example, the latest MIOL Certification of Tax Residence) or provide a 2026-dated version when available.

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References:

• Understand taxes and credits
• Tax information for Microsoft 365 for business products and services
• Location-specific tax details for partners in the CSP program