Kroos only has a further season to run on his Bayern contract and he has been heavily linked with a move to Old Trafford in the summer.
Speaking last month, Kroos acknowledged that the Premier League was an 'option' and suggested that, if he decided to leave the Allianz Arena, a lack of UEFA Champions League football would not necessarily rule United out of the running.
Reports have claimed that United are ready to offer Kroos a £260,000-a-week deal to move in the summer amid suggestions David Moyes sees the Germany international as a key figure in his rebuilding plans.
However, Kroos' representative Volker Struth dismissed the rumours and also stated that the 24-year-old will be staying at Bayern next season.
"We have not received any official contract offer [from Manchester United]," Struth told BILD.
"There is also no need to submit an offer as Toni will be with Bayern Munich until June 2015."
Confirmation earlier this week that Bayern had agreed a deal to bring in midfielder Sebastian Rode from Eintracht Frankfurt added weight to claims the club are preparing for life after Kroos.
However, Bayern have repeatedly insisted that Kroos will not be sold at the end of the season and Guardiola is hoping that he will sign a new contract with the Bundesliga champions.
Guardiola said: "We want to carry on with Toni Kroos. Still, it will be his decision in the end."