Request for Tax Residency Certificate - Tax Year 2024 - 2025 - 2026 - Microsoft (USA)

Question

Dear Microsoft Billing and Tax Support Team,

I am writing to request a Certification of Tax Residence for the Tax Years 2024 - 2025 - 2026 for the Microsoft (USA) for Poland that issues invoices for my account.

We are invoiced by: Microsoft Corporation, Attn: [Moderator note: personal info removed]

This document is required by my local tax authorities to apply the Double Taxation Avoidance Agreement and to justify the application of reduced withholding tax rates (or exemption) on payments made to Microsoft.

Please send the certificate for Microsoft (USD) in electronic form PDF.

Thank you in advance for your cooperation,

Best regards

Jacek

Answer 1

Hi @Musiol, Jacek (SCEP),

Please understand that our forum is a public platform, and we will modify your question to cover your personal information including your organization information in the description. Please notice to hide your organization information next time you post error or some information to protect personal data.    

I have moved the information to the Private message if you need to add any more privacy information please add it in there.

Regarding your issue, I understand that you're requiring for Certification of Tax Residence for the Tax Years 2024 - 2025 - 2026 for the Microsoft (USA) for Poland. As they include sensitive information, I have sent you the certificates via Private Message.   

Please check your private message by clicking View messages and let me know if you have any other questions or need further assistance.  

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Answer 2

To obtain a Certification of Tax Residence (tax residency certificate) for Microsoft (USA) for use in Poland, the request must be handled directly by Microsoft through the appropriate tax and billing/support channels. The certificate itself is not provided through public documentation.

For Microsoft as a supplier in Accounts Payable systems, common tax forms and Certificates of Tax Residence are made available per legal entity and region. For example, for Microsoft Ireland Operations Limited (MIOL), Certificates of Tax Residence are published for recent years, and for other regions specific tax-residency and “No PE” certificates are also provided.

In this scenario, the correct next step is to contact Microsoft support so the request can be routed to the appropriate billing/tax team for Microsoft Corporation (USA) and the Reno, NV billing address:

1. Go to the Microsoft 365 admin/support channel for the business subscription and open a billing/tax support request, specifying:
   • That a Certification of Tax Residence for Microsoft Corporation (USA) is required.
   • The tax years needed (2024, 2025, 2026).
   • That the certificate is required for Polish tax authorities to apply the Double Taxation Avoidance Agreement and reduced withholding tax.
   • The invoicing entity and address: Microsoft Corporation, Attn: Americas Operations Center, 6880 Sierra Center Pkwy, Reno, NV 89511-1132, USA.
   • That a PDF copy is requested.
2. If using Microsoft as a vendor in an Accounts Payable system (for marketplace or partner scenarios), follow the guidance under “Set up common tax forms” and, if needed, use the same support channels referenced there to obtain the appropriate U.S. tax-residency documentation for Microsoft Corporation.

If the request relates to Microsoft Marketplace payouts or partner activity (rather than just being a customer of Microsoft 365), also ensure the tax profile in Partner Center is correctly configured and, if necessary, open a support ticket from Partner Center so the tax team can provide the appropriate U.S. tax-residency documentation aligned with the payout/tax profile.

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References:

• Understand taxes and credits
• Tax Information for Microsoft Marketplace
• Tax information for Microsoft 365 for business products and services
• Understand IRS tax forms issued by Microsoft
• MSN payment account management and tax reporting
• Poland: VAT declaration with registers JPK-V7M (VDEK) in Excel format in Dynamics 365 Finance
• Who do I contact in regards to requesting an invoice - Microsoft Q&A