7 providers

Merchant of Record providers in 2026

A Merchant of Record (MoR) is the legal seller of record: it processes the payment and takes on tax (VAT, GST and sales tax), compliance and liability on your behalf. With these providers you don't have to register for tax in every country you sell to, which is why they're popular with SaaS, digital products and creators selling globally.

Merchant of Record providers

7 of 53 providers in the directory. Suby is highlighted.

Suby UsMoR
SaaS, creators, Discord/Telegram communities
AnyBank+InstantMoR
Regions
Global
Pricing
4% + $0.40 card · 1.5% crypto

Merchant of Record with card and crypto acceptance and USDC or bank payouts. Native Discord/Telegram integrations.

PaddleMoR
SaaS, software
SMBBankApplicationMoR
Regions
Global
Pricing
5% + $0.50

Merchant of Record for software and SaaS; handles global sales tax.

Lemon SqueezyMoR
Digital products, indie SaaS
AnyBankInstantMoR
Regions
Global
Pricing
5% + $0.50

Merchant of Record for digital goods; tax handled. Part of Stripe.

PolarMoR
Developers, open-source, SaaS
AnyBankInstantMoR
Regions
Global
Pricing
5% + $0.50

Developer-focused Merchant of Record for digital products and subscriptions.

FastSpringMoR
Software, SaaS (global tax)
SMBBankApplicationMoR
Regions
Global
Pricing
Custom

Established Merchant of Record for software with global tax handling.

GumroadMoR
Creators, digital downloads
AnyBankInstantMoR
Regions
Global
Pricing
10% + $0.50

Creator-friendly Merchant of Record for digital products. Zero setup.

2Checkout (Verifone)MoR
Global digital commerce
SMBBankApplicationMoR
Regions
Global
Pricing
3.5% + $0.35

Merchant of Record for global digital sales (Verifone).