Best Merchant of Record providers
by fit, not sponsorship
There is no single best MoR. The right one depends on what you sell, where you operate, the tax you need covered and how you charge. This page groups the strongest providers by business model, and every name links to a sourced profile.
SaaS and software
Software sellers usually want subscription billing, global tax coverage, B2B invoices and an API-friendly checkout.
Full saas and software guide →Paddle
→Merchant of Record built for software, SaaS, and AI tools. Handles global tax, billing and chargebacks under Paddle's name.
Stripe Managed Payments
→Stripe's MoR offering bundled with Stripe Tax. Targets digital goods and software with familiar Stripe APIs.
FastSpring
→Enterprise-grade MoR for software, SaaS, video games and digital goods with global tax and currency support.
PayPro Global
→Global MoR for software, SaaS and digital goods with broad payment-method coverage and tax handling.
Polar
→Developer-first MoR supporting open-source maintainers, SaaS, AI tools and digital products.
Coaching and online courses
This is where software-first MoRs tend to refuse you. Start with providers that openly accept coaching, courses and human-delivered programs.
Full coaching and online courses guide →Digistore24
→European reseller / MoR oriented toward online courses, coaching, support services and high-ticket digital offers.
CopeCart
→Reseller platform for online coaches, course creators, high-ticket consultants and closing-style sales funnels.
Ablefy (formerly Elopage)
→European reseller for coaches, consultants, e-teachers and digital service providers. Rebranded from Elopage.
Gumroad
→Creator-first checkout for digital products. Acts as the MoR for indie creators with one of the simplest setups.
Payhip
→Lightweight checkout for digital products, coaching and memberships. Friendly for beginners and small catalogs.
Creators and digital downloads
Creators usually care more about fast setup, a hosted checkout and simple payouts than enterprise billing.
Full creators and digital downloads guide →Gumroad
→Creator-first checkout for digital products. Acts as the MoR for indie creators with one of the simplest setups.
Payhip
→Lightweight checkout for digital products, coaching and memberships. Friendly for beginners and small catalogs.
Lemon Squeezy
→Merchant of Record for indie SaaS, digital downloads and software. Notably refuses services and human-delivered offers.
Polar
→Developer-first MoR supporting open-source maintainers, SaaS, AI tools and digital products.
Games and in-game purchases
Games need web shops, in-game currency, local payment methods and real fraud handling. Most general MoRs do not cover this well.
Full games and in-game purchases guide →Xsolla
→Gaming-focused Merchant of Record for game sales, web shops and in-game purchases.
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.
Breeze
→AI-powered Merchant of Record for games, mobile apps, social games and fiat/crypto payment flows.
EU sellers and VAT
EU founders usually pick a MoR to get VAT, invoices and reseller responsibility off their plate. Confirm UK VAT and US sales tax separately.
Full eu sellers and vat guide →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.
CopeCart
→Reseller platform for online coaches, course creators, high-ticket consultants and closing-style sales funnels.
Paddle
→Merchant of Record built for software, SaaS, and AI tools. Handles global tax, billing and chargebacks under Paddle's name.
Vatly
→Merchant of Record for European SaaS founders and software sellers.
Ecommerce and cross-border DTC
Physical and hybrid commerce has its own MoR providers, built around local checkout, duties and cross-border tax.
Reach
→Modular Merchant of Record infrastructure for global ecommerce, digital and SaaS sellers.
ExpandNow
→Merchant of Record for global ecommerce, DTC and TikTok Shop expansion.
Nexway
→Enterprise Merchant of Record for SaaS, cybersecurity, gaming, enterprise digital goods and physical distribution.
The main providers, side by side
Tax columns show what is documented today. A dash means it is not offered; a question mark means it is not clearly documented and you should confirm it. Pricing is the public headline rate, not a quote for your volume.
| Provider | Model | Best for | EU VAT | UK VAT | US tax | Headline price |
|---|---|---|---|---|---|---|
| Paddle | True Merchant of Record | SaaS, Downloadable software | ✓ | ✓ | ✓ | 5% + 50¢ on most transactions |
| Lemon Squeezy | True Merchant of Record | Indie SaaS, Digital downloads | ✓ | ✓ | ✓ | 5% + 50¢ per transaction |
| Polar | True Merchant of Record | Open-source maintainers, Indie SaaS | ✓ | ✓ | ✓ | 4% + 40¢ per transaction |
| Creem | True Merchant of Record | Indie SaaS, Software | ✓ | ✓ | ✓ | 3.9% + $0.40 per successful transaction |
| Dodo Payments | True Merchant of Record | Indie SaaS, AI tools | ✓ | ✓ | ✓ | Approx. 4% + 40¢ for digital products |
| Stripe Managed Payments | True Merchant of Record | Digital products, SaaS already on Stripe | ✓ | ✓ | ✓ | Approx. 5% + Stripe processing on managed flows |
| FastSpring | True Merchant of Record | SaaS, Downloadable software | ✓ | ✓ | ✓ | Custom quote, typically 5–9% all-in |
| PayPro Global | True Merchant of Record | SaaS, Software | ✓ | ✓ | ✓ | Custom; typically 4.9–6% + fixed |
| Digistore24 | Reseller model | Online courses, Coaching programs | ✓ | ✓ | ✓ | From 7.9% + €1 per transaction |
| CopeCart | Reseller model | 1:1 coaching, Group coaching | ✓ | ✓ | ? | From ~5.9% + fixed per transaction |
| Ablefy (formerly Elopage) | Reseller model | Coaches, Consultants | ✓ | ✓ | ? | Tiered plans + transaction fees on reseller flows |
| Gumroad | True Merchant of Record | Indie creators, Ebooks | ✓ | ✓ | ✓ | 10% flat on sales |
| Payhip | Creator platform | Coaches starting out, Ebooks | ✓ | ✓ | ? | Free + 5% / paid plans with lower fees |
| Xsolla | True Merchant of Record | Games, In-game purchases | ✓ | ? | ✓ | 5% of transactions + cost of channel; additional chargeback/refund fees may apply |
Full, sourced detail lives on each provider profile. This table is a starting point, not the final word for your case.
How we pick
Each provider is scored on product fit, tax and compliance coverage, geography, checkout features, pricing transparency and documentation confidence. Providers can pay for labeled visibility, but not for a better editorial score.
Before you commit
- • Confirm the provider is the legal seller or reseller for your exact offer.
- • Check that your product category and delivery model are allowed, in writing.
- • Verify EU VAT, UK VAT and US sales tax for the markets you actually sell into.
- • Compare fees against tax, invoicing, payout and support responsibilities, not in isolation.
Common questions
What is the best Merchant of Record?
There is no single best Merchant of Record. The right provider depends on what you sell, where you and your customers are based, your tax needs and your payment model. A MoR that is great for SaaS may refuse coaching or games outright, so start from your business model, not a universal ranking.
Which Merchant of Record is best for SaaS?
For SaaS and software, the common shortlist is Paddle, Stripe Managed Payments, FastSpring, PayPro Global and Polar. Compare them on subscription billing, tax coverage, B2B invoices and API access before deciding.
Which Merchant of Record accepts coaching and courses?
Digistore24, CopeCart and Ablefy are the usual starting points for coaching and courses, with Gumroad and Payhip for simpler offers. Many software-first MoRs prohibit human services, so verify eligibility for your exact offer in writing.
How does MoR Finder rank providers?
We score providers on product fit, tax and compliance coverage, geography, features, pricing transparency and documentation confidence. Sponsorship can buy visibility but never a better editorial score.