Merchant of Record
Meaning and details
MoR platforms (Paddle, Polar, Lemon Squeezy, Creem) let SaaS sellers outsource global sales tax, invoicing and chargebacks. Popular with indie developers because selling worldwide without a tax lawyer becomes possible.
Merchant of Record meaning
The legal entity that sells to the end customer and owns tax, fraud and compliance.
What is Merchant of Record?
MoR platforms (Paddle, Polar, Lemon Squeezy, Creem) let SaaS sellers outsource global sales tax, invoicing and chargebacks. Popular with indie developers because selling worldwide without a tax lawyer becomes possible.