Certificate of Residence for Microsoft withholding tax compliance purpose for year 2025

Question

How to get or request Certificate of Residence for Microsoft withholding tax compliance purpose for year 2025

Answer 1

For Microsoft withholding tax compliance, the Certificate of Residence is provided per Microsoft legal entity and year and is available as part of the common tax forms used to set up Microsoft in an Accounts Payable system.

For 2024, the available Certificates of Tax Residency are already published for key entities such as:

• Microsoft Ireland Operations Limited (MIOL): “Certification of Tax Residence” for 2024
• Microsoft Regional Sales Pte Ltd (MRSP) – India and Taiwan: “Tax Residency” / “Certificate of Residency” documents for 2024

These documents are accessed directly from the tax-forms list under “Set up common tax forms.” When the 2025 Certificates of Residence become available, they will appear in the same location and format (for example, updated “Certification of Tax Residence” or “Certificate of Residency” PDFs for 2025) for the relevant Microsoft entities.

To obtain the Certificate of Residence for 2025 once it is released:

1. Identify the Microsoft billing entity on the Microsoft 365 or Azure invoice (for example, Microsoft Ireland Operations Limited or Microsoft Regional Sales Pte Ltd).
2. Go to the common tax forms section for that entity and year.
3. Download the corresponding “Certification of Tax Residence” / “Certificate of Residency” PDF for 2025 and use it as supporting documentation for your local withholding tax compliance and WHT credit requests.

If the 2025 document is not yet listed, use the latest available year’s certificate and contact Microsoft support (billing/support channel for the product or Partner Center support, as applicable) to confirm expected availability of the 2025 certificate.

For CSP partners submitting withholding tax requests, also ensure:

• A signed or scanned copy of the local tax certificate/receipt is included.
• The Microsoft Certificate of Residence is attached if required by the local tax authority.
• The withholding tax request is submitted following the documented WHT process (for partially paid invoices via Partner Center; for fully paid/unpaid invoices via support ticket).

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References:

• Understand taxes and credits
• Submit withholding tax
• Request a credit for Withholding Tax on your account (Global customers)

Answer 2

Hello @emily sy,

Good day! Thank you for posting your valuable question on the Microsoft Q&A forum.  

To help you correctly request a Certificate of Residence for Microsoft withholding tax compliance purpose of the year 2025, could you please confirm which country you need the certificate for?

I can directly provide tax residence certificates only for certain countries. For others, you may need to contact the Microsoft Billing team, as they are the only team authorized to issue or validate tax‑related documents for your region.

Once you confirm the country, I’ll guide you on the correct steps.

Thank you and wish you have a great day ahead!

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