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Merchant of Record directory.

Find the right MoR for what you actually sell. 71 providers, filterable.

Definition

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
71 of 71 providers
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True Merchant of Record

Stripe Managed Payments

Stripe's MoR offering bundled with Stripe Tax. Targets digital goods and software with familiar Stripe APIs.

SaaSAccepted
Online coursesLikely
1:1 coachingRefused
ConsultingRefused
FeesApprox. 5% + Stripe processing on managed flows
True Merchant of Record

Paddle

Merchant of Record built for software, SaaS, and AI tools. Handles global tax, billing and chargebacks under Paddle's name.

SaaSAccepted
Online coursesUnclear
1:1 coachingLikely no
ConsultingRefused
Fees5% + $0.50
True Merchant of Record

Lemon Squeezy

Merchant of Record for indie SaaS, digital downloads and software. Notably refuses services and human-delivered offers.

SaaSAccepted
Online coursesLikely
1:1 coachingRefused
ConsultingRefused
Fees5% + $0.50
True Merchant of Record

Gumroad

Creator-first checkout for digital products. Acts as the MoR for indie creators with one of the simplest setups.

SaaSUnclear
Online coursesAccepted
1:1 coachingLikely
ConsultingLikely
Fees10%
True Merchant of Record

2Checkout (Verifone)

Long-running MoR (now part of Verifone) for software, SaaS and digital subscriptions with global coverage.

SaaSAccepted
Online coursesLikely
1:1 coachingLikely no
ConsultingLikely no
FeesPlans from ~3.5% + fixed (2Sell) up to ~6% (2Subscribe / 2Monetize)
True Merchant of Record

FastSpring

Enterprise-grade MoR for software, SaaS, video games and digital goods with strong global tax and currency support.

SaaSAccepted
Online coursesUnclear
1:1 coachingLikely no
ConsultingLikely no
FeesCustom quote, typically 5–9% all-in
True Merchant of Record

Cleverbridge

Enterprise MoR focused on B2B SaaS, software and subscription businesses with managed back-office and renewals.

SaaSAccepted
Online coursesUnclear
1:1 coachingLikely no
ConsultingUnclear
FeesCustom enterprise pricing
True Merchant of Record

Global-e

Enterprise cross-border ecommerce Merchant of Record used by Shopify/retail brands for international orders.

SaaS
Online courses
1:1 coachingRefused
ConsultingRefused
FeesCustom merchant fees correlated with GMV; no public rate card
True Merchant of Record

Xsolla

Gaming-focused Merchant of Record for game sales, web shops and in-game purchases.

SaaSUnclear
Online coursesRefused
1:1 coachingRefused
ConsultingRefused
Fees5% of transactions + cost of channel; additional chargeback/refund fees may apply
True Merchant of Record

PayPro Global

Global MoR for software, SaaS and digital goods with broad payment-method coverage and tax handling.

SaaSAccepted
Online coursesUnclear
1:1 coachingLikely no
ConsultingLikely no
FeesCustom; typically 4.9–6% + fixed
Creator platform

Hotmart

Creator/course commerce platform with reseller treatment in some tax cases, but not a clean universal Merchant of Record.

SaaSUnclear
Online coursesAccepted
1:1 coachingLikely
Consulting
FeesNo monthly/signup fee; standard fee 9.9% + fixed fee (USD/EUR/GBP 0.50 or BRL 1.00); microtransaction and withdrawal fees may apply
Marketplace

ClickBank

Affiliate marketplace and final retailer/reseller for digital, recurring and some physical direct-response products.

SaaSUnclear
Online coursesAccepted
1:1 coachingUnclear
ConsultingRefused
Fees$49.95 seller activation; ClickBank margin 7.5% + $1; payout, wire, refund and chargeback fees apply
Creator platform

Patreon

Membership platform with MoR-like billing, tax, dispute and chargeback responsibilities for creator memberships.

SaaS
Online coursesLikely
1:1 coachingUnclear
Consulting
FeesNot publicly verified yet
Creator platform

Teachable

Course/coaching platform with payment collection and native-gateway tax handling, not a general full-service MoR.

SaaSRefused
Online coursesAccepted
1:1 coachingAccepted
Consulting
FeesStarter $39/mo monthly or $29/mo annually with 7.5% fee; Builder/Growth higher monthly plans; payment processing and BackOffice fees apply
Marketplace

Udemy

Course marketplace that handles VAT/GST for student purchases and appears as principal/primary obligor in public reporting.

SaaS
Online coursesAccepted
1:1 coachingUnclear
Consulting
FeesNot publicly verified yet
Payment processor

Whop

Creator commerce and marketplace platform with payment-MoR language, but not a full reseller/MoR for all tax and supplier obligations.

SaaSAccepted
Online coursesAccepted
1:1 coachingAccepted
ConsultingAccepted
Fees2.7% + $0.30 domestic card; extra fees for international cards, FX, tax/remittance, financing, disputes and affiliates
Creator platform

Skool

Community + course platform that handles subscription billing for paid communities and group programs.

SaaSRefused
Online coursesAccepted
1:1 coachingUnclear
ConsultingUnclear
FeesMonthly platform fee + Stripe processing
True Merchant of Record

Nexway

Enterprise Merchant of Record for SaaS, cybersecurity, gaming, enterprise digital goods and physical distribution.

SaaSAccepted
Online coursesLikely
1:1 coachingRefused
ConsultingRefused
FeesCustom success-based / revenue-share pricing
Creator platform

Fourthwall

Creator commerce platform operating as Merchant of Record for merch, memberships and creator sales.

SaaSRefused
Online coursesAccepted
1:1 coachingUnclear
ConsultingRefused
FeesFree plan; digital products 5%; memberships 5%; self-sourced products 0%; US card processing 2.9% + $0.30; Pro can reduce digital-product fee
Creator platform

Payhip

Lightweight checkout for digital products, coaching and memberships. Friendly for beginners and small catalogs.

SaaSUnclear
Online coursesAccepted
1:1 coachingAccepted
ConsultingLikely
FeesFree + 5% / paid plans with lower fees
Reseller model

CopeCart

Reseller platform for online coaches, course creators, high-ticket consultants and closing-style sales funnels.

SaaSUnclear
Online coursesAccepted
1:1 coachingAccepted
ConsultingAccepted
FeesFrom ~5.9% + fixed per transaction
Reseller model

Digistore24

European reseller / MoR oriented toward online courses, coaching, support services and high-ticket digital offers.

SaaSAccepted
Online coursesAccepted
1:1 coachingAccepted
ConsultingLikely
FeesFrom 7.9% + €1 per transaction
Reseller model

Ablefy (formerly Elopage)

European reseller for coaches, consultants, e-teachers and digital service providers. Rebranded from Elopage.

SaaSUnclear
Online coursesAccepted
1:1 coachingAccepted
ConsultingAccepted
FeesTiered plans + transaction fees on reseller flows
True Merchant of Record

Dodo Payments

Newer MoR aimed at indie SaaS, AI tools and digital products. Refuses human-delivered services.

SaaSAccepted
Online coursesUnclear
1:1 coachingRefused
ConsultingRefused
FeesApprox. 4% + 40¢ for digital products
True Merchant of Record

Polar

Developer-first MoR with first-class support for open-source maintainers, SaaS, AI tools and digital products.

SaaSAccepted
Online coursesAccepted
1:1 coachingRefused
ConsultingRefused
Fees4% + $0.40
True Merchant of Record

Creem

Merchant of Record / contractual reseller for indie SaaS, software, AI tools and digital products.

SaaSAccepted
Online coursesAccepted
1:1 coachingUnclear
ConsultingUnclear
Fees3.9% + $0.40 per successful transaction
True Merchant of Record

Freemius

Merchant of Record focused on software products, especially WordPress plugins, themes and app-like software.

SaaSAccepted
Online coursesRefused
1:1 coachingRefused
ConsultingRefused
Fees4.7% + gateway fees for SaaS/software; WordPress/templates add-on +2.3%
Payment processor

BlueSnap

Global payment platform with terms allowing BlueSnap to be merchant of record for products including digital goods and license keys.

SaaSLikely
Online coursesUnclear
1:1 coachingUnclear
Consulting
FeesNot publicly verified yet
Payment processor

Nuvei

Enterprise payments provider describing a Merchant of Record solution for subscription-heavy SaaS, gaming, streaming and education businesses.

SaaSLikely
Online coursesLikely
1:1 coachingUnclear
Consulting
FeesNot publicly verified yet
True Merchant of Record

Coda

Merchant of Record and payment network for games, digital content, entertainment and in-app currencies.

SaaSUnclear
Online coursesRefused
1:1 coachingRefused
ConsultingRefused
FeesCustom quote; no public rate found
Reseller model

Tebex

Merchant of Record / reseller for game servers, UGC, webstores and in-game purchases.

SaaSRefused
Online coursesRefused
1:1 coachingRefused
ConsultingRefused
FeesStarter: 5% transaction fee; Plus: £12.49/month + 5%; FiveM-specific rate: 15%
Marketplace

Maven

Cohort-based course platform. Handles checkout, payments and student lifecycle under Maven's brand.

SaaSRefused
Online coursesAccepted
1:1 coachingUnclear
ConsultingUnclear
FeesRevenue share on enrolment
Marketplace

MentorCruise

Mentoring marketplace. Handles payments, scheduling and customer relationship under MentorCruise's brand.

SaaSRefused
Online coursesRefused
1:1 coachingAccepted
ConsultingLikely
FeesCommission per booked session/plan
Marketplace

Clarity.fm

On-demand expert call marketplace. Handles payments and minute-based billing under Clarity's brand.

SaaSRefused
Online coursesRefused
1:1 coachingLikely
ConsultingAccepted
FeesCommission on call revenue
True Merchant of Record

Zotlo

Merchant of Record for mobile apps, games, AI tools, SaaS and web products.

SaaSAccepted
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
True Merchant of Record

Reach

Modular Merchant of Record infrastructure for global ecommerce, digital and SaaS sellers.

SaaSAccepted
Online coursesUnclear
1:1 coachingUnclear
Consulting
FeesNo fixed fees or monthly minimums publicly claimed; detailed fees in custom fee schedule
True Merchant of Record

ESW

Enterprise cross-border ecommerce Merchant of Record for global retail and DTC brands.

SaaS
Online courses
1:1 coachingRefused
ConsultingRefused
FeesCustom shared-revenue structure; no public rate card
True Merchant of Record

ExpandNow

Merchant of Record for global ecommerce, DTC and TikTok Shop expansion.

SaaSUnclear
Online coursesLikely
1:1 coaching
Consulting
FeesNot publicly verified yet
True Merchant of Record

Fungies.io

Merchant of Record storefront for SaaS, games, subscriptions and digital products.

SaaSAccepted
Online coursesUnclear
1:1 coachingUnclear
ConsultingUnclear
Fees5% + $0.50 per sale
True Merchant of Record

Kelviq

Merchant of Record for SaaS and AI products with tax, invoices, refunds and disputes.

SaaSAccepted
Online coursesAccepted
1:1 coachingRefused
ConsultingRefused
Fees2.9% + $0.40 intro rate up to $5K volume; then 3.5% + $0.40; international and recurring surcharges apply
True Merchant of Record

Breeze

AI-powered Merchant of Record for games, mobile apps, social games and fiat/crypto payment flows.

SaaSLikely
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
True Merchant of Record

Spaire

Merchant of Record platform for software teams and digital businesses including courses, coaching sessions and downloads.

SaaSAccepted
Online coursesAccepted
1:1 coachingLikely
ConsultingUnclear
FeesNot publicly verified yet
True Merchant of Record

PayNow

Merchant of Record for SaaS, software, games and digital goods with VAT, sales tax and chargeback handling.

SaaSAccepted
Online coursesUnclear
1:1 coachingUnclear
Consulting
FeesNot publicly verified yet
Marketplace

itch.io

Indie game marketplace with an optional collected-by-itch.io payment mode where itch.io is MoR.

SaaS
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
Marketplace

Envato Market

Creative-asset marketplace where Envato is supplier of record for EU VAT, with partial seller-of-record caveats.

SaaS
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
Creator platform

Fanvue

Creator subscription platform whose help center says Fanvue is merchant of record for every transaction.

SaaS
Online coursesUnclear
1:1 coaching
Consulting
FeesNot publicly verified yet
True Merchant of Record

Stash

Gaming-focused Merchant of Record for direct-to-consumer player payments and game webshops.

SaaS
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
True Merchant of Record

Restpay

Merchant of Record for AI, API, developer-tool and subscription-based technology products.

SaaSAccepted
Online courses
1:1 coachingRefused
ConsultingRefused
FeesNot publicly verified yet
True Merchant of Record

Vatly

Merchant of Record for European SaaS founders and software sellers.

SaaSAccepted
Online courses
1:1 coachingRefused
ConsultingRefused
FeesNot publicly verified yet
True Merchant of Record

Vandly

Merchant of Record for indie app and SaaS founders handling global sales taxes and compliance.

SaaSLikely
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
Reseller model

UpClick

Full-service ecommerce platform for software, digital goods, memberships and online services with reseller/seller terms.

SaaSUnclear
Online coursesUnclear
1:1 coaching
ConsultingUnclear
FeesNot publicly verified yet
Reseller model

Startbutton

Authorized reseller / Merchant of Record for digital goods and services with strong Africa payments and payouts coverage.

SaaSLikely
Online coursesUnclear
1:1 coachingUnclear
ConsultingUnclear
FeesCustom reseller agreement; public fee table not found
True Merchant of Record

Transact Bridge

India-focused MoR/reseller/Seller-of-Record stack for SaaS, digital products, subscriptions and some commerce use cases.

SaaSLikely
Online coursesLikely
1:1 coachingUnclear
ConsultingUnclear
FeesCustom per-transaction/service-fee pricing; no exact public rate card
Unclear

Gapp Group

Marketing-led MoR service for ecommerce, Shopify, marketplaces, SaaS/subscriptions and hybrid commerce, with Seller-of-Record caveats.

SaaSLikely
Online coursesUnclear
1:1 coachingUnclear
ConsultingUnclear
FeesCustom quote; no public rate card
True Merchant of Record

eBrands

Merchant of Record and Importer of Record for consumer brands selling physical goods globally.

SaaSRefused
Online courses
1:1 coachingRefused
ConsultingRefused
FeesNot publicly verified yet
True Merchant of Record

Wayopay

Merchant-of-record platform for digital content sellers such as video, music, ebooks and downloads.

SaaS
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
Marketplace

Jinxxy

Specialist marketplace and Merchant of Record for VRChat, VTubing, avatar and creator digital assets.

SaaS
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
Creator platform

Popup

Creator platform whose terms say it acts as Merchant of Record for creator transactions.

SaaS
Online coursesLikely
1:1 coachingUnclear
Consulting
FeesNot publicly verified yet
Unclear

FINBPM

MoR-positioned payment and merchant-aggregation platform for EEA/UK SaaS, digital goods, AI/API and marketplace flows.

SaaSLikely
Online coursesUnclear
1:1 coachingRefused
ConsultingRefused
FeesCustom quote / transaction-fee model
True Merchant of Record

Innout Payments

Merchant of Record candidate acting as official reseller for digital businesses including SaaS and AI products.

SaaSLikely
Online coursesUnclear
1:1 coachingUnclear
Consulting
FeesNot publicly verified yet
True Merchant of Record

Number X

Merchant of Record for creator economy, online games, education platforms and digital businesses.

SaaS
Online coursesAccepted
1:1 coaching
Consulting
FeesNot publicly verified yet
True Merchant of Record

UMEC

Global ecommerce and loyalty provider offering Merchant of Record services for international expansion.

SaaSUnclear
Online coursesUnclear
1:1 coaching
Consulting
FeesNot publicly verified yet
True Merchant of Record

NDEIGHT

Digital transaction platform claiming seller/MoR responsibility for compliant digital transactions.

SaaSUnclear
Online coursesUnclear
1:1 coachingUnclear
Consulting
FeesNot publicly verified yet
Creator platform

Folloverse

Fan platform whose terms define it as legal seller / MoR for digital access, memberships and products.

SaaS
Online coursesUnclear
1:1 coachingUnclear
Consulting
FeesNot publicly verified yet
Creator platform

SlideUp

Creator fan-payment platform whose terms say payments are processed by SlideUp as MoR.

SaaS
Online coursesUnclear
1:1 coachingUnclear
Consulting
FeesNot publicly verified yet
True Merchant of Record

BoltPlay

Specialist Merchant of Record service agreement for digital goods, games, subscriptions and downloadable content.

SaaS
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
Unclear

Passport

Seller-of-record / cross-border compliance provider mainly relevant to ecommerce and physical-goods expansion.

SaaS
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
Unclear

Allocents

Mobile/app billing MoR candidate with direct-billing positioning, kept as low-confidence until stronger official docs are verified.

SaaSUnclear
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
Creator platform

beehiiv Direct Sponsorships

Limited-scope MoR listing for beehiiv direct sponsorship storefront transactions, not general paid newsletters.

SaaSRefused
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
Marketplace

IndieBundlr

Waitlist-stage indie product bundle marketplace claiming to handle fees as Merchant of Record.

SaaSLikely
Online courses
1:1 coaching
Consulting
FeesNot publicly verified yet
Creator platform

LearnyBox

French LMS and course-selling platform with LearnyPay, Stripe, PayPal and GoCardless integrations. Public terms point to payment facilitation, not Merchant of Record.

SaaSUnclear
Online coursesAccepted
1:1 coachingAccepted
ConsultingUnclear
Fees0% platform commission