← All payment sectorsMERCHANT BUYER GUIDE / NOT A PROVIDER RANKING

Merchant of record & tax operations

Evaluate who legally sells to buyers, handles sales tax, owns chargebacks and manages refunds.

THE FIRST QUESTION TO ANSWERDoes the proposed merchant-of-record structure align with our products and legal responsibilities?

EVALUATION BLUEPRINT

The questions your buying team must resolve

Covered goods, services and countries

Who is seller of record and handles tax collection

Checkout control, invoices and refund rules

Data ownership, platform fees and migration/offboarding

Measures worth watching

Net revenue after feesTax operations effortRefund turnaround

Common decision traps

MoR is not identical to a payment gateway
Industry and product eligibility must be confirmed

RESEARCH DIRECTORY / EXAMPLES

Companies to investigate.

Representative research starting points, not approved matches, sponsored placements, rankings or proof of jurisdictional availability.

Merchant of record

Paddle

Merchant-of-record commerce and billing for qualifying digital products.

Review evidence and diligence ↗

Merchant of record

FastSpring

Merchant-of-record ecommerce for eligible software and digital businesses.