Merchant of Record
A payment model used in e-commerce and SaaS in which a platform appears as the legal seller in transactions on behalf of the actual vendor. The platform assumes unified responsibility for global tax filing, compliance obligations, and payment processing.
Core Facts
Timeline (last 90 days)
Polar is a Merchant of Record, responsible for collecting sales tax and VAT in the customer's country and then settling the net amount to the developer.
Stripe itself is not a Merchant of Record and only processes payments; Stripe Tax only calculates and collects taxes, and filing remains the seller's responsibility.
Polar, Paddle, and Lemon Squeezy all follow the Merchant of Record (MoR) model.
CREEM adopts a Merchant of Record model, where the platform appears as the legal seller in transactions and assumes global tax filing obligations on behalf of developers.
Stripe's business model is to charge approximately 2.9% + $0.30 per transaction.
All Facts (5)
Stripe's business model is to charge approximately 2.9% + $0.30 per transaction.
65%UnverifiedPolar is a Merchant of Record, responsible for collecting sales tax and VAT in the customer's country and then settling the net amount to the developer.
50%UnverifiedStripe itself is not a Merchant of Record and only processes payments; Stripe Tax only calculates and collects taxes, and filing remains the seller's responsibility.
50%UnverifiedPolar, Paddle, and Lemon Squeezy all follow the Merchant of Record (MoR) model.
50%UnverifiedCREEM adopts a Merchant of Record model, where the platform appears as the legal seller in transactions and assumes global tax filing obligations on behalf of developers.
50%