Freemius is a Merchant of Record specializing in software products.
tax/MoR
“merchant of record (MoR) specializing in selling software products”
Freemius is a Merchant of Record built around software, and it's the go-to for WordPress plugins and themes. It handles selling, licensing and tax as the seller of record, which is why plugin and theme shops lean on it. Fees are 4.7% plus gateway costs for SaaS and software, with a WordPress add-on that adds 2.3%; it won't take coaching, consulting or physical goods.
tax/MoR
“merchant of record (MoR) specializing in selling software products”
legal_seller
“we become the legal seller for each transaction”
reseller_status
“As a reseller”
eligibility
“SaaS... Cloud-based software accessed via the web.”
eligibility_limit
“Human services like... consulting”
Policy also prohibits physical goods, hosting, marketplaces, PLR/MRR and many high-risk categories.
countries
“software makers in 190+ countries and territories”
tax
“US sales tax nexus thresholds monitored automatically”
pricing
“4.7% per successful transaction”
WordPress and template products add 2.3%; average gateway rate is stated as 3.5%.
Explicit EU VAT, UK VAT, US sales tax and Norway VAT evidence. Canada/Australia are only implied by broader global-tax claims.
Some provider details may be incomplete, unclear or not publicly documented yet. If you work at Freemius, use the email below to send us 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.
The right Merchant of Record depends on what you sell and where. Compare Freemius against the field, or start from the shortlist for your business model.