Windows and Office Licenses for Business: Invoice, VAT, Legality

Yes, a company, an association or a sole trader can buy a Windows or Office license from a reseller and use it for business. The VAT on the invoice can be recovered if the business is VAT-registered and uses the license for its taxable activity, under the rules of its country; it cannot under a small-business VAT exemption scheme. At Euroshopkey, every order comes with an invoice showing the amount excluding VAT, the VAT and the total, issued by the company that runs the shop, sent with your key and available in your customer account. Microsoft Office 2024 Pro Plus costs 24,90€ for one PC, for life, and also comes as a 5-PC pack. The resale of used software licenses is legal in the European Union.

Contents

• 1. Buying from a reseller
• 2. Your business invoice
• 3. Recovering the VAT
• 4. Accounting for the license
• 5. Number of PCs and price
• 6. In case of a license audit
• 7. E-invoicing in Europe
• 8. Sole traders and VAT exemption
• How it works
• Why Euroshopkey
• Frequently asked questions
• Sources
• Related articles

1. Can a business buy an Office license from a reseller?

Yes, and it is the most common case for very small businesses, SMEs and freelancers that have no corporate licensing agreement with Microsoft.

Business use depends on the edition, not on the shop. Professional Plus editions are the ones designed for business workstations: Word, Excel, PowerPoint, Outlook, OneNote and Access, as a one-time purchase. Home & Student editions are intended for home use and include neither Outlook nor Access.

Your right to buy from a reseller does not depend on your legal form.

What you buy at Euroshopkey is a genuine Microsoft license, activated on Microsoft’s servers, with an activation guarantee. To choose the edition for the size of your fleet, see our Office 2024 Pro Plus page.

2. What invoice does a business get when it buys an Office license?

An invoice in your company’s name if you enter it at checkout, showing the amount excluding VAT and the VAT rate and amount, issued by the company that runs Euroshopkey. That document, not the order confirmation, is what makes the purchase valid for your accountant and for an auditor.

Between businesses, the EU VAT Directive (Directive 2006/112/EC, Article 226) requires an invoice to show, among other things:

• the date of issue and a unique sequential number;
• the supplier’s VAT identification number;
• the full name and address of the supplier and of the customer;
• the quantity and nature of what is supplied, and the date of supply where it differs from the invoice date;
• the taxable amount, the unit price excluding VAT, the VAT rate applied and the amount of VAT payable.

National rules can add further details, such as payment terms or late-payment penalties. In practice, enter your company name and billing address exactly as registered when you order. The invoice is sent by email with the key and can be downloaded from your customer account at any time. Our support, by email 7 days a week, can send it to you again if needed.

3. Is the VAT on an Office license bought by a business recoverable?

Yes, if your business is VAT-registered and the license is used for its taxable activity: the VAT shown on the invoice can then be deducted like that of any business purchase, under the rules of your country. Three conditions must be met.

1. Be VAT-registered and liable for VAT. Under a small-business VAT exemption scheme, nothing can be recovered.
2. Hold the original invoice in the business’s name, showing the VAT rate and amount separately.
3. Use the purchase for the business. An office suite installed on a work computer clearly meets this condition.

On the invoice, each line shows the unit price excluding VAT, then the VAT and the total including VAT: the VAT is what you recover, and the amount excluding VAT is your real cost.

Where the seller is established matters too. VAT charged by a seller established in your own country goes into your usual VAT return. VAT charged by a seller established in another EU country is not deducted in that return: it is reclaimed from that country through the EU’s electronic VAT refund procedure, which has minimum claim amounts. Your accountant will tell you which case applies and whether a claim is worth making.

4. How do you account for a low-cost Windows or Office license?

As an expense for the year, in almost every case: the amount stays below the low-value thresholds above which software is normally capitalized. A purchase at this price justifies neither an asset record nor a depreciation schedule.

• Immediate expense: the cost is deducted from the profit of the financial year in which it is incurred.
• Intangible asset: recorded as a license among intangible fixed assets, then amortized. This treatment is meant for business management software packages.

Low-value thresholds differ from one country to another, and a license at the prices shown on this page normally stays below them. Your accountant decides the exact account.

Flat-rate tax schemes for micro-businesses: if your profit is taxed on a flat-rate basis, you do not deduct your actual expenses, as the flat allowance replaces them. The invoice remains useful: it proves the license belongs to you.

5. How many PCs should you cover, and at what cost?

One license covers one PC: for five computers, the Office 2024 Pro Plus 5-PC pack equips them all with a single order.

• The license is tied to the machine, not to the person: an employee with a desktop and a laptop uses two licenses.
• A 5-PC pack means one order, one invoice, one accounting entry and five activations.

Microsoft’s calendar matters too: the end-of-support date of Office 2021 is October 13, 2026, whereas Office LTSC 2024, which the Professional Plus edition belongs to, is supported until October 9, 2029.

On its plan comparison page, Microsoft lists Microsoft 365 Personal as a yearly subscription and Office Home 2024 as a one-time purchase. Office 2024 Pro Plus at 24,90€ is paid for only once.

6. What should you be able to show in a license audit?

Three documents are enough: the purchase invoice, the product key and the activation screen of the PC showing that Windows or Office is activated on Microsoft’s servers. Together they prove a title acquired for consideration, on a certain date.

Keep a tracking sheet: machine and serial number, product and edition, key used, activation date, invoice number.

Keep the invoices with your other accounting records for as long as the rules of your country require. A publisher that questions an installation turns to the company using the software, not to the reseller: the invoice proves the purchase and its date, the key proves the title, and the activation confirms that Microsoft’s servers recognize the license. If a key were refused during a reinstallation, the activation guarantee applies, as explained in our guide Windows key not working: what to do.

7. E-invoicing: what is changing in Europe

Electronic invoicing between businesses is becoming mandatory across the European Union, country by country and on national timetables. Where it applies, it concerns the business that buys a software license as well as the seller.

The milestones to keep in mind:

• At national level: each country sets its own dates for receiving and for issuing electronic invoices, and your tax authority or your accountant will tell you which ones apply to your business;
• July 1, 2030: under the EU’s “VAT in the Digital Age” package (Council Directive (EU) 2025/516 of March 11, 2025), structured electronic invoices become mandatory for cross-border transactions between businesses within the EU.

For the buyer, the requirement is above all about data quality: without the exact company name and registered address, the invoice cannot be matched to the right file.

8. Sole traders: what a VAT exemption scheme changes

Under a small-business VAT exemption scheme, you do not charge VAT and you do not recover it: an Office 2024 Pro Plus license costs you 24,90€, its price including VAT. That is the only difference from a VAT-registered company.

• Your own invoices carry the VAT exemption wording required in your country. The invoices you receive do include VAT, which is a cost for you.
• The invoice is still essential: proof of ownership, supporting document in an audit, date of acquisition.
• E-invoicing obligations can apply to you too, depending on the timetable of your country.
• If you leave the exemption scheme, the VAT on your purchases becomes recoverable under the conditions set out in section 3.

For a single PC, the Windows 11 Pro + Office 2024 Pro Plus bundle at 27,90€ sets up a new computer on one invoice; our Microsoft Office page lists the combinations. According to Microsoft, Windows 10 reached its end of support on October 14, 2025 and no longer receives security updates, except on PCs enrolled in the Extended Security Updates (ESU) program.

How it works

1. You place your order, entering your company name and billing address at checkout.
2. You receive the key by email, a few minutes after payment for the vast majority of orders, with the official download link.
3. You activate the PC by entering the key: activation takes place on Microsoft’s servers, with an activation guarantee.
4. You file the invoice received by email, then pass it on to your accountant. Support answers by email 7 days a week, within 2 hours on average.

Frequently asked questions

Can a sole trader buy an Office license with an invoice in the business’s name?

Yes. Enter the name of your business and its address when you order: the invoice is then made out in the business’s name and serves as an accounting document and as proof of ownership.

Is the VAT on an Office license bought for a business recoverable?

Only if your business is VAT-registered and liable for VAT, if the invoice is in its name and shows the VAT rate and amount, and if the license is used for the business. Under a small-business VAT exemption scheme, it is not. If the seller is established in another EU country, the VAT is reclaimed through the EU VAT refund procedure rather than in your usual return: ask your accountant.

One license per PC or one license per employee?

One license per PC: it is tied to the computer on which the software is activated, not to the person. An employee with a desktop and a laptop therefore needs two licenses.

Should an Office license bought at a low price be capitalized?

No, in practice it is expensed in the year of purchase. Low-value thresholds vary from one country to another, but they are well above the price of a single license.

What should you be able to show in a license audit?

The purchase invoice, the product key and proof that the PC is activated on Microsoft’s servers. Keep the invoices for as long as your country requires, and keep a sheet matching each machine with its key and its invoice number.

Sources

• Microsoft, Office LTSC 2024 lifecycle.
• Microsoft, Office LTSC 2021 lifecycle and Office 2021 lifecycle.
• Microsoft, Windows 10 lifecycle.
• Council Directive 2006/112/EC on the common system of value added tax (Article 168, right of deduction; Article 226, invoice details).
• Council Directive (EU) 2025/516, VAT rules for the digital age (electronic invoicing for cross-border transactions between businesses from July 1, 2030).

Related articles

• Office 2021 vs Office 2024: which version to choose
• Windows license types: which one for your computers
• Windows and Office bundles in 2026

🔑 Our best-selling licenses right now

Microsoft Office 2024 Pro Plus€24.90 · key by email within minutesSee the offerWindows 11 Professional€9.90 · key by email within minutesSee the offerWindows 11 Home€8.90 · key by email within minutesSee the offer

Genuine Microsoft licenses · lifetime replacement guarantee · email support 24/7