Gervais has been linked to the series since Steve Carell announced that he is planning to leave the show next year.
Writing on his blog, Gervais joked: "I suppose it doesn't matter what I say for the world of entertainment news, so let's try a new approach. Report one of the following."
His first statement read: "I am definitely taking over from Steve Carell on The Office. Yes, I have been asked to take over as the new boss of Dunder Mifflin. I said yes. They made me an offer I just couldn't refuse. I will once again play David Brent and I take over next season. I can't wait. Steve Merchant and I will also write and direct. I will remain executive producer."
However, Gervais continued with a second paragraph, saying: "Or, I'm not taking over from Steve Carell and will just continue to make millions for doing f**k all because I created the show and all the characters, and own the format and it's being syndicated now and I get paid every time any episode of any version is played anywhere in the world, and I stopped my version at its height and I don't think I can improve on that, and I don't want to go back to that and get up at 6am every day of the week for seven years."
Gervais added that only one of the statements is true, joking: "I don't know which one to believe. What would you do if you were me?"
Carell's final season of The Office premieres on September 23 on NBC.