Polar acts as MoR and authorized reseller.
tax_mor
“merchant of record and authorized reseller”
Buyer-facing legal terms.
Developer-first MoR supporting open-source maintainers, SaaS, AI tools and digital products.
tax_mor
“merchant of record and authorized reseller”
Buyer-facing legal terms.
reseller_status
“makes us the merchant for that specific sale”
Explains Polar buys/resells digital goods.
tax_mor
“owed by us, not you”
Refers to VAT, GST, US sales tax, etc.
tax_mor
“calculation, collection, and remittance”
Docs say globally on seller's behalf.
eligibility_supported
“Software & SaaS”
Listed as acceptable products.
eligibility_supported
“Templates, eBooks, PDFs, code”
eBooks also appear as restricted/review category elsewhere in same policy.
eligibility_supported
“courses, and content requiring a subscription”
Listed under premium content/access.
eligibility_unsupported
“Human services”
Covers coaching/consulting if primary offering is human service.
eligibility_unsupported
“Marketplaces. Selling others' products”
Explicit prohibited category.
eligibility_review_required
“AI Content Generation tools”
Restricted business category, may not be accepted.
pricing
“Starter Free 5% + 50c”
Page says new organizations on/after 2026-05-27 start on Starter.
pricing
“created before May 27, 2026”
Early Member rate: 4% + 40c plus +0.5% subscription fee.
Some provider details may be incomplete, unclear or not publicly documented yet. If you work at Polar, 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 Polar against the field, or start from the shortlist for your business model.