Merchant of Record directory.
Find the right MoR for what you actually sell. 71 providers, filterable.
What is a Merchant of Record?
A Merchant of Record is the legal seller for a transaction. In practice, a MoR can collect payments, handle eligible VAT, EU VAT, UK VAT or sales tax, issue customer invoices, manage refunds and apply product eligibility rules. That tax layer is the reason many SaaS founders, course creators and coaches look for a MoR in the first place.
- MoR means
- Legal seller / reseller responsibility
- Compare by
- Eligibility, VAT, payout and fees
Stripe Managed Payments
Stripe's MoR offering bundled with Stripe Tax. Targets digital goods and software with familiar Stripe APIs.
Paddle
Merchant of Record built for software, SaaS, and AI tools. Handles global tax, billing and chargebacks under Paddle's name.
Lemon Squeezy
Merchant of Record for indie SaaS, digital downloads and software. Notably refuses services and human-delivered offers.
Gumroad
Creator-first checkout for digital products. Acts as the MoR for indie creators with one of the simplest setups.
2Checkout (Verifone)
Long-running MoR (now part of Verifone) for software, SaaS and digital subscriptions with global coverage.
FastSpring
Enterprise-grade MoR for software, SaaS, video games and digital goods with strong global tax and currency support.
Cleverbridge
Enterprise MoR focused on B2B SaaS, software and subscription businesses with managed back-office and renewals.
Global-e
Enterprise cross-border ecommerce Merchant of Record used by Shopify/retail brands for international orders.
Xsolla
Gaming-focused Merchant of Record for game sales, web shops and in-game purchases.
PayPro Global
Global MoR for software, SaaS and digital goods with broad payment-method coverage and tax handling.
Hotmart
Creator/course commerce platform with reseller treatment in some tax cases, but not a clean universal Merchant of Record.
ClickBank
Affiliate marketplace and final retailer/reseller for digital, recurring and some physical direct-response products.
Patreon
Membership platform with MoR-like billing, tax, dispute and chargeback responsibilities for creator memberships.
Teachable
Course/coaching platform with payment collection and native-gateway tax handling, not a general full-service MoR.
Udemy
Course marketplace that handles VAT/GST for student purchases and appears as principal/primary obligor in public reporting.
Whop
Creator commerce and marketplace platform with payment-MoR language, but not a full reseller/MoR for all tax and supplier obligations.
Skool
Community + course platform that handles subscription billing for paid communities and group programs.
Nexway
Enterprise Merchant of Record for SaaS, cybersecurity, gaming, enterprise digital goods and physical distribution.
Fourthwall
Creator commerce platform operating as Merchant of Record for merch, memberships and creator sales.
Payhip
Lightweight checkout for digital products, coaching and memberships. Friendly for beginners and small catalogs.
CopeCart
Reseller platform for online coaches, course creators, high-ticket consultants and closing-style sales funnels.
Digistore24
European reseller / MoR oriented toward online courses, coaching, support services and high-ticket digital offers.
Ablefy (formerly Elopage)
European reseller for coaches, consultants, e-teachers and digital service providers. Rebranded from Elopage.
Dodo Payments
Newer MoR aimed at indie SaaS, AI tools and digital products. Refuses human-delivered services.
Polar
Developer-first MoR with first-class support for open-source maintainers, SaaS, AI tools and digital products.
Creem
Merchant of Record / contractual reseller for indie SaaS, software, AI tools and digital products.
Freemius
Merchant of Record focused on software products, especially WordPress plugins, themes and app-like software.
BlueSnap
Global payment platform with terms allowing BlueSnap to be merchant of record for products including digital goods and license keys.
Nuvei
Enterprise payments provider describing a Merchant of Record solution for subscription-heavy SaaS, gaming, streaming and education businesses.
Coda
Merchant of Record and payment network for games, digital content, entertainment and in-app currencies.
Tebex
Merchant of Record / reseller for game servers, UGC, webstores and in-game purchases.
Maven
Cohort-based course platform. Handles checkout, payments and student lifecycle under Maven's brand.
MentorCruise
Mentoring marketplace. Handles payments, scheduling and customer relationship under MentorCruise's brand.
Clarity.fm
On-demand expert call marketplace. Handles payments and minute-based billing under Clarity's brand.
Zotlo
Merchant of Record for mobile apps, games, AI tools, SaaS and web products.
Reach
Modular Merchant of Record infrastructure for global ecommerce, digital and SaaS sellers.
ESW
Enterprise cross-border ecommerce Merchant of Record for global retail and DTC brands.
ExpandNow
Merchant of Record for global ecommerce, DTC and TikTok Shop expansion.
Fungies.io
Merchant of Record storefront for SaaS, games, subscriptions and digital products.
Kelviq
Merchant of Record for SaaS and AI products with tax, invoices, refunds and disputes.
Breeze
AI-powered Merchant of Record for games, mobile apps, social games and fiat/crypto payment flows.
Spaire
Merchant of Record platform for software teams and digital businesses including courses, coaching sessions and downloads.
PayNow
Merchant of Record for SaaS, software, games and digital goods with VAT, sales tax and chargeback handling.
itch.io
Indie game marketplace with an optional collected-by-itch.io payment mode where itch.io is MoR.
Envato Market
Creative-asset marketplace where Envato is supplier of record for EU VAT, with partial seller-of-record caveats.
Fanvue
Creator subscription platform whose help center says Fanvue is merchant of record for every transaction.
Stash
Gaming-focused Merchant of Record for direct-to-consumer player payments and game webshops.
Restpay
Merchant of Record for AI, API, developer-tool and subscription-based technology products.
Vatly
Merchant of Record for European SaaS founders and software sellers.
Vandly
Merchant of Record for indie app and SaaS founders handling global sales taxes and compliance.
UpClick
Full-service ecommerce platform for software, digital goods, memberships and online services with reseller/seller terms.
Startbutton
Authorized reseller / Merchant of Record for digital goods and services with strong Africa payments and payouts coverage.
Transact Bridge
India-focused MoR/reseller/Seller-of-Record stack for SaaS, digital products, subscriptions and some commerce use cases.
Gapp Group
Marketing-led MoR service for ecommerce, Shopify, marketplaces, SaaS/subscriptions and hybrid commerce, with Seller-of-Record caveats.
eBrands
Merchant of Record and Importer of Record for consumer brands selling physical goods globally.
Wayopay
Merchant-of-record platform for digital content sellers such as video, music, ebooks and downloads.
Jinxxy
Specialist marketplace and Merchant of Record for VRChat, VTubing, avatar and creator digital assets.
Popup
Creator platform whose terms say it acts as Merchant of Record for creator transactions.
FINBPM
MoR-positioned payment and merchant-aggregation platform for EEA/UK SaaS, digital goods, AI/API and marketplace flows.
Innout Payments
Merchant of Record candidate acting as official reseller for digital businesses including SaaS and AI products.
Number X
Merchant of Record for creator economy, online games, education platforms and digital businesses.
UMEC
Global ecommerce and loyalty provider offering Merchant of Record services for international expansion.
NDEIGHT
Digital transaction platform claiming seller/MoR responsibility for compliant digital transactions.
Folloverse
Fan platform whose terms define it as legal seller / MoR for digital access, memberships and products.
SlideUp
Creator fan-payment platform whose terms say payments are processed by SlideUp as MoR.
BoltPlay
Specialist Merchant of Record service agreement for digital goods, games, subscriptions and downloadable content.
Passport
Seller-of-record / cross-border compliance provider mainly relevant to ecommerce and physical-goods expansion.
Allocents
Mobile/app billing MoR candidate with direct-billing positioning, kept as low-confidence until stronger official docs are verified.
beehiiv Direct Sponsorships
Limited-scope MoR listing for beehiiv direct sponsorship storefront transactions, not general paid newsletters.
IndieBundlr
Waitlist-stage indie product bundle marketplace claiming to handle fees as Merchant of Record.
LearnyBox
French LMS and course-selling platform with LearnyPay, Stripe, PayPal and GoCardless integrations. Public terms point to payment facilitation, not Merchant of Record.