ESW is appointed Merchant of Record and resells retailer merchandise to shoppers.
2026-05-24
tax/MoR
high
“appointed merchant of record”
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E
high confidence
Verified 2026-05-24
ESW
Enterprise cross-border ecommerce Merchant of Record for global retail and DTC brands. This profile was added from the 2026-05-24 discovery backlog and should be deep-verified before being treated as a final editorial rating.
True Merchant of Record MoR / reseller
ESW supports physical and digital products, with retail focus across fashion, luxury, beauty and consumer electronics.
2026-05-24
eligibility
high
“both digital and physical products”
ESW supports 200+ markets.
2026-05-24
countries
high
“200+ markets”
ESW is responsible for calculating, collecting and remitting correct taxes in every market, with specific EU/UK/Canada evidence.
2026-05-24
tax
high
“calculating, collecting and remitting”
ESW supports hosted/global checkout and APIs.
2026-05-24
features
high
“Checkout API”
ESW pricing is custom/shared-revenue, agreed during onboarding.
2026-05-24
pricing
medium
“shared-revenue”
Caveats
- • Enterprise cross-border retail focus, not self-serve SaaS/creator MoR.
- • Retailer may remain Exporter of Record and shopper may be Importer of Record depending on market.
- • Seller countries, payout countries and payout currencies are not publicly enumerated.
- • US sales tax and Australia GST specifics were not named in reviewed public docs.
Accepted or likely accepted
- Physical goods Accepted
- Digital downloads Likely accepted
Risky, refused or unclear
- 1:1 coaching Refused
- Consulting Refused
Tax coverage
- EU VAT
- Yes
- UK VAT
- Yes
- US sales tax
- Verify
- Canada GST/HST
- Yes
- Australia GST
- Verify
ESW documents EU/UK duties/taxes and Canada sales tax handling. US sales tax and Australia GST are covered only by broad every-market language in reviewed public docs.
Product features
- Hosted checkout
- Yes
- API
- Yes
- Subscriptions
- Yes
- One-time payments
- Yes
- Installments
- Yes
- Usage-based billing
- No
- Refund handling
- Yes
- Chargebacks
- Yes
- Affiliate system
- No
Geography and payouts
- Seller countries
- ESW says it works with retailers worldwide, but no exact seller-country eligibility list was found.
- Customer countries
- ESW states it supports 200+ markets.
- Payout countries
- Payout country list not publicly found; settlement cadence can be weekly, fortnightly or monthly by onboarding agreement.
- Payout currencies
- Localized shopper currencies are supported and platform docs mention 100+ currencies; payout currencies are not publicly listed.
Source links
- ESW MoR services docs
Information missing?
Some provider details may be incomplete, unclear, or not publicly documented yet. If you work at ESW, use this form-style email to send official sources for pricing, VAT coverage, accepted products, payout countries, invoices, or Merchant of Record responsibility.
We prioritize official documentation links and written provider confirmations. Sponsorship never changes editorial ratings.