No official Hotmart page using the exact term Merchant of Record was found.
tax/MoR caveat
“Hotmart is not... a party”
Hotmart's legal role varies by entity and transaction.
Hotmart is a creator and course-commerce platform, big in courses, digital education and affiliate sales. It gets reseller treatment in some tax cases, but it isn't a clean universal Merchant of Record, so don't assume it covers every obligation the way a dedicated MoR would. There's no monthly fee; the standard rate is 9.9% plus a small fixed fee, and it fits info products better than SaaS billing.
tax/MoR caveat
“Hotmart is not... a party”
Hotmart's legal role varies by entity and transaction.
tax/MoR
“Hotmart is considered a reseller”
eligibility
“product formats”
eligibility_limit
“prohibited topics”
countries
“188 countries”
tax
“specific details for each country”
features
“Checkout”
pricing
“9.9% + 0.50 USD”
No entries in this group.
Hotmart tax role depends on ESS vs Non-ESS, domestic vs cross-border, buyer/seller country and entity. US tax is documented for 14 jurisdictions; Canada coverage is limited to Quebec/Saskatchewan examples plus GST wording.
Some provider details may be incomplete, unclear or not publicly documented yet. If you work at Hotmart, 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 Hotmart against the field, or start from the shortlist for your business model.