Surviving a License Audit: Which Documents You Need for Office
How a license audit works, which three documents you need per Office license, and why used licenses with complete documentation are legally equivalent to newly purchased ones.
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Short answer: In a license audit, the manufacturer compares the software actually installed with the existing license proofs. Three documents are crucial for each license: the invoice with clearly stated VAT, the documented chain of transfer, and confirmation that the previous owner has deleted their copy. Used licenses are not treated less favorably than new ones – they just need complete documentation.
How an audit usually proceeds
An audit typically begins with a written announcement. This is followed by an inventory of the installed software, often using an inventory tool or a questionnaire. Afterwards, it is checked whether a suitable license exists for each installation.
Not only the quantity but also the type is checked: a Home & Student license on a commercially used workstation counts as under-licensing, even if there are numerically enough licenses.
The three documents per license
- Invoice with clearly stated VAT. It proves the acquisition and is also eligible for input tax deduction.
- Documented chain of transfer. It shows who originally acquired the license and through which stations it reached you.
- Deletion confirmation from the previous owner. This proves that the license is not being used twice – the core point of the ECJ ruling.
A common misconception: the proof of purchase alone is not sufficient. Without the deletion confirmation, there is no proof of single use.
Why used licenses are audit-proof
In 2012, the European Court of Justice ruled in case C-128/11 (UsedSoft v. Oracle) that perpetual software licenses may be resold within the EU – even for download software. The German Federal Court of Justice confirmed this.
A used license with complete documentation is thus legally equivalent to a newly purchased one. It only becomes vulnerable if the chain of proof has gaps.
Preparation: create a license file
The practical advice that saves the most in an emergency: create a row in a simple table for each workstation, with device name, installed Office version and edition, license type, purchase date, vendor, and location of the three documents.
Those who maintain this continuously answer an audit request in hours instead of weeks. Those who only start when the announcement comes search for invoices from several years.
The most common findings
- Private editions on commercial workstations
- More installations than licenses, usually due to desktop and notebook combinations
- Missing deletion confirmations for used licenses
- Keys from split volume packages without traceable origin
“When the announcement came, we already had the license file ready - the audit was done in two days, not two weeks." An IT manager describes how the ongoing maintenance of a simple license table paid off in an emergency.
How we deliver
For each license, Firstsoft provides the complete chain of proof – invoice, documentation of transfer, and confirmation from the previous owner. Check out Office 2024 Professional Plus, Office 2024 Home & Business, or the entire Office selection.
The legal background is explained in the Office Guide, and the right edition is determined by the comparison calculator.
