Seller and customer contract
Merchant of Record Providers
A Merchant of Record product changes who contracts with the buyer and accepts the payment for a covered sale. The scope can be limited by product, country, channel, or transaction type. The listing below includes exact offers where the provider is identified as Merchant of Record; it does not mean every seller, product, or market will be accepted.
Last reviewed
11 company profiles
Reviewed Merchant of Record products
For each selected product, the provider is recorded in the Merchant of Record role for the covered transaction. Confirm the contracting entity, seller approval, customer-facing role, product and country scope, tax work, refunds, deductions and seller remittance terms; listing does not guarantee acceptance.
Publishes a position on
BlueSnap
BlueSnap, Powered by Payroc, provides payment-facilitator processing through partner acquirers, a bank-agnostic gateway and Payment API, embedded payments for software platforms, and a transaction-specific merchant-of-record route under its current merchant agreement. BlueSnap is not a universal direct acquirer; the contracting BlueSnap entity, acquirer or sponsor bank, merchant account, underwriting, reserve, funds flow and settlement route depend on the merchant location, product and agreement.
Merchant of Record products
Contract-dependent merchant-of-record route
- Transaction-specific BlueSnap merchant-of-record route
Why this option is listed
The recorded role for Transaction-specific BlueSnap merchant-of-record route is Transaction-specific Merchant of Record and reseller, and the provider is identified as Merchant of Record for this exact offer. Open it to confirm the covered transactions, legal entity, seller acceptance, deductions and remittance terms.
Role, account, approval and funds
- Role in this product
- Transaction-specific Merchant of Record and reseller
- Account / MID
- BlueSnap is Merchant of Record only for transactions covered by the applicable agreement
- Approval
- BlueSnap reviews the seller, products and each route proposed for contract-dependent Merchant of Record treatment
- Funds / settlement
- BlueSnap receives the covered customer payment and pays the seller only where the Merchant of Record route applies
- Transaction-specific BlueSnap merchant-of-record route
Product categories
Merchant accounts & acquiring · Gateways
Coda
Coda provides digital-commerce payment products whose legal and funds roles depend on the contract. Codapay connects a publisher to local and global payment channels through one API and supports arrangements in which either the publisher or an applicable Coda entity is Merchant of Record. Codashop and Coda-operated web stores can use a Coda reseller sale in which the named Coda entity sells the digital product to the buyer. Coda Payments Pte. Ltd. separately holds a Singapore Major Payment Institution licence that includes merchant acquisition, but that permission does not make it the acquirer for every Coda product, market or transaction.
Merchant of Record products
Codashop and Coda-operated web stores
- Coda digital-product reseller and Merchant of Record
Why this option is listed
The recorded role for Coda digital-product reseller and Merchant of Record is Merchant of Record, and the provider is identified as Merchant of Record for this exact offer. Open it to confirm the covered transactions, legal entity, seller acceptance, deductions and remittance terms.
Check funds / settlement
Seller payout by Coda; schedule not specified
- Role in this product
- Merchant of Record
- Account / MID
- Coda acts as Merchant of Record
- Approval
- Seller and product approval terms not specified
- Funds / settlement
- Seller payout by Coda; schedule not specified
- Coda digital-product reseller and Merchant of Record
Product categories
Merchant accounts & acquiring · Merchant of Record
FastSpring
FastSpring is a merchant-of-record platform for approved digital products, software, subscriptions and video-game commerce. Under the covered Digital Retailer transaction FastSpring resells the vendor's product to the buyer, processes the payment, calculates and remits applicable transaction taxes, handles payment support, refunds and chargebacks, and later pays the vendor. FastSpring does not provide a conventional merchant account or direct-acquiring service.
Merchant of Record products
FastSpring Digital Retailer
- FastSpring Digital Retailer
Why this option is listed
The recorded role for FastSpring Digital Retailer is Merchant of Record, and the provider is identified as Merchant of Record for this exact offer. Open it to confirm the covered transactions, legal entity, seller acceptance, deductions and remittance terms.
Role, account, approval and funds
- Role in this product
- Merchant of Record
- Account / MID
- FastSpring acts as Merchant of Record
- Approval
- FastSpring reviews seller and product eligibility
- Funds / settlement
- Custom seller payout by FastSpring
- FastSpring Digital Retailer
Product categories
Merchant of Record
Lemon Squeezy
Lemon Squeezy is a Stripe-owned merchant-of-record and non-exclusive reseller for approved digital products. Sold through Link, LLC sells the covered product to the buyer, collects the payment and sales tax, handles payment and order support, refunds and chargebacks, and pays the supplier's net proceeds. The supplier remains responsible for product rights, accurate product information, fulfilment and product support. Lemon Squeezy does not issue the supplier a conventional merchant account or MID.
Merchant of Record products
Lemon Squeezy Merchant of Record
- Lemon Squeezy Merchant of Record
Why this option is listed
The recorded role for Lemon Squeezy Merchant of Record is Merchant of Record, and the provider is identified as Merchant of Record for this exact offer. Open it to confirm the covered transactions, legal entity, seller acceptance, deductions and remittance terms.
Role, account, approval and funds
- Role in this product
- Merchant of Record
- Account / MID
- Lemon Squeezy acts as Merchant of Record
- Approval
- Lemon Squeezy reviews seller and product eligibility
- Funds / settlement
- Custom seller payout by Lemon Squeezy
- Lemon Squeezy Merchant of Record
Product categories
Merchant of Record
Nuvei
Nuvei provides acquiring, processing, gateway, orchestration, merchant accounts, payouts, platform payments, issuing, banking and crypto services.
Merchant of Record products
Merchant of Record
- Merchant of Record
Why this option is listed
The recorded role for Merchant of Record is Merchant of Record, and the provider is identified as Merchant of Record for this exact offer. Open it to confirm the covered transactions, legal entity, seller acceptance, deductions and remittance terms.
Check funds / settlement
Seller payout by Nuvei; schedule not specified
- Role in this product
- Merchant of Record
- Account / MID
- Nuvei acts as Merchant of Record
- Approval
- Seller and product approval terms not specified
- Funds / settlement
- Seller payout by Nuvei; schedule not specified
- Merchant of Record
Product categories
Merchant accounts & acquiring · Gateways
Paddle
Paddle Billing is a merchant-of-record service for software and digital-product businesses. Paddle resells approved products to buyers, processes the payment, calculates and remits applicable sales taxes, handles buyer payment support, refunds and chargebacks, and pays the supplier from its Paddle balance. The supplier does not receive a conventional merchant account or MID from Paddle and remains responsible for the product, fulfilment, product support and the accuracy of business and product information.
Merchant of Record products
Paddle Billing
- Paddle Billing
Why this option is listed
The recorded role for Paddle Billing is Merchant of Record, and the provider is identified as Merchant of Record for this exact offer. Open it to confirm the covered transactions, legal entity, seller acceptance, deductions and remittance terms.
Role, account, approval and funds
- Role in this product
- Merchant of Record
- Account / MID
- Paddle acts as Merchant of Record
- Approval
- Paddle reviews seller and product eligibility
- Funds / settlement
- Monthly seller payout by Paddle
- Paddle Billing
Product categories
Merchant of Record
PayPro Global
PayPro Global is a merchant-of-record and independent reseller for approved software, SaaS, digital products and video games. For covered sales, the assigned PayPro Global entity contracts with the end customer as principal, receives the purchase price, calculates and remits applicable transaction taxes, manages payment fraud, refunds and chargebacks, and pays the supplier's net proceeds. The supplier retains its product intellectual property, fulfilment and technical-support duties. This is not a conventional acquiring account or MID for the supplier.
Merchant of Record products
PayPro Global Merchant of Record
- PayPro Global Merchant of Record
Why this option is listed
The recorded role for PayPro Global Merchant of Record is Merchant of Record, and the provider is identified as Merchant of Record for this exact offer. Open it to confirm the covered transactions, legal entity, seller acceptance, deductions and remittance terms.
Role, account, approval and funds
- Role in this product
- Merchant of Record
- Account / MID
- PayPro Global acts as Merchant of Record
- Approval
- PayPro Global reviews seller and product eligibility
- Funds / settlement
- Monthly seller payout by PayPro Global
- PayPro Global Merchant of Record
Product categories
Merchant of Record
PPRO
PPRO connects payment service providers and approved direct merchants to local payment methods through the PPRO Global API, checkout products and the PPRO Payment Gateway. Its funds and commercial roles are product-specific: PPRO Payment Services S.A. fulfils settlement obligations for methods in which PPRO receives funds, processing-only methods expressly keep funds outside PPRO, and PPRO's current Mexico product combines Mexican local-acquiring access with a payment-local Merchant-of-Record route for merchants that may be located inside or outside Mexico. PPRO performs the payment-related local collection, remittance and associated tax procedures defined by the LATAM terms; the Contractual Partner remains the product seller and retains product, consumer and tax liability. PPRO does not publicly establish one universal merchant account, acquiring-bank MID or direct licensed-acquirer role across these paths.
Merchant of Record products
Mexico Local Acquiring and Merchant of Record
- Mexico Local Acquiring and Merchant of Record
Why this option is listed
The recorded role for Mexico Local Acquiring and Merchant of Record is Local acquiring service and merchant of record, and the provider is identified as Merchant of Record for this exact offer. Open it to confirm the covered transactions, legal entity, seller acceptance, deductions and remittance terms.
Role, account, approval and funds
- Role in this product
- Local acquiring service and merchant of record
- Account / MID
- The public Mexico product and LATAM terms do not establish a PPRO-issued acquiring-bank MID or conventional merchant account. Merchant Contract ID is PPRO's own registration and aggregation identifier
- Approval
- PPRO reviews seller and product eligibility
- Funds / settlement
- Custom seller payout by PPRO
- Mexico Local Acquiring and Merchant of Record
Product categories
Gateways · Merchant of Record
Stripe
Stripe provides online payment acceptance, connected-account infrastructure for platforms, a separate merchant-of-record product for digital commerce, and card-program infrastructure. Payments, Connect, Managed Payments, and Issuing have different merchant-of-record, acquiring, loss-liability, settlement, and bank responsibilities. Business approval is product-, country-, activity-, and contract-specific.
Merchant of Record products
Stripe Managed Payments
- Stripe Managed Payments
Why this option is listed
The recorded role for Stripe Managed Payments is Merchant of Record, and the provider is identified as Merchant of Record for this exact offer. Open it to confirm the covered transactions, legal entity, seller acceptance, deductions and remittance terms.
Role, account, approval and funds
- Role in this product
- Merchant of Record
- Account / MID
- Stripe acts as Merchant of Record
- Approval
- Stripe reviews seller and product eligibility
- Funds / settlement
- Custom seller payout by Stripe
- Stripe Managed Payments
Product categories
Merchant accounts & acquiring · Gateways
Tebex
Tebex Checkout is a merchant-of-record and seller-of-record service for approved video-game digital goods and related services. Tebex Limited buys the creator's digital goods or licences at a trade price and resells them directly to the player, operates the webstore and payment flow, handles transaction tax and buyer disputes, and credits the creator's net trade price to a Tebex Balance. The creator still owns or controls the product rights and must support fulfilment and evidence requests. Tebex is not a conventional acquiring account or MID issued to the creator.
Merchant of Record products
Tebex Checkout
- Tebex Checkout Merchant of Record
Why this option is listed
The recorded role for Tebex Checkout Merchant of Record is Merchant of Record, and the provider is identified as Merchant of Record for this exact offer. Open it to confirm the covered transactions, legal entity, seller acceptance, deductions and remittance terms.
Check funds / settlement
Seller payout by Tebex for balance credit and Hyperwallet or the applicable payout provider for withdrawal; schedule not specified
- Role in this product
- Merchant of Record
- Account / MID
- Tebex acts as Merchant of Record
- Approval
- Tebex reviews seller and product eligibility
- Funds / settlement
- Seller payout by Tebex for balance credit and Hyperwallet or the applicable payout provider for withdrawal; schedule not specified
- Tebex Checkout Merchant of Record
Product categories
Merchant of Record
Xsolla
Xsolla provides game-commerce products for developers and publishers. Pay Station is its payment checkout product; Xsolla Payments is the wider solution that groups Pay Station with supporting game-commerce tools. Pay Station has two materially different commercial configurations: Xsolla can sell approved game content to the player as Merchant of Record and aggregate the developer's payout, or the developer can connect its own payment-system agreements through Partner Gateways and retain the direct money flow, tax, refund, chargeback and payout-cost responsibilities.
Merchant of Record products
Pay Station · Merchant of Record
- Pay Station · Merchant of Record
Why this option is listed
The recorded role for Pay Station · Merchant of Record is Merchant of Record, and the provider is identified as Merchant of Record for this exact offer. Open it to confirm the covered transactions, legal entity, seller acceptance, deductions and remittance terms.
Check approval
Developer and product approval terms not specified
- Role in this product
- Merchant of Record
- Account / MID
- Xsolla acts as Merchant of Record
- Approval
- Developer and product approval terms not specified
- Funds / settlement
- Custom developer payout by Xsolla
- Pay Station · Merchant of Record
Product categories
Gateways · Merchant of Record
Decision brief
Test the Merchant of Record scope against one covered sale
Use this page when
A provider may become the customer-facing seller for selected products or markets while your business remains responsible for other parts of the sale.
Sale boundary
Name the entity in the checkout terms, receipt, invoice and descriptor, then list the products and markets covered by that role.
Duty schedule
Record which party handles indirect-tax work, refunds, disputes, customer support, delivery and product compliance.
Seller cash
Reconcile the buyer's gross payment through fees, tax, reserves and reversals to the seller's remittance and final release.
Request for each country and product
- Contracting Merchant of Record entity and covered transaction matrix
- Sample buyer terms, receipt, invoice, refund and dispute workflow
- Sample seller statement, remittance cutoff and post-termination deductions
Define the transaction for which the provider is Merchant of Record
Name the legal entity that sells to the customer, appears in the checkout terms and receipt, submits the payment, handles the descriptor, and owes the seller a remittance. Do this for each country, product line, storefront, and payment method because one provider can act as Merchant of Record for one route and as a payment processor or gateway for another.
The seller should retain its own responsibility map for product ownership, licensing, marketing claims, delivery, customer support, refunds, indirect tax, and chargebacks. The contract, not the MoR label, decides which duties move to the provider and which remain with the seller.
- Customer-facing seller and contracting legal entity
- Covered storefronts, products, countries, and payment methods
- Receipt, descriptor, invoice, and terms-of-sale owner
- Seller duties for delivery, compliance, and product support
Treat seller acceptance as a product-specific decision
Ask what the provider reviews before activating the seller: ownership, product classification, licenses, customer countries, marketing, delivery, refund policy, historical sales, disputes, and expected volume. A provider can support a high-risk industry in one product or market while declining another activity under the same broad label.
Obtain the accepted legal entity, domains, apps, products, countries, currencies, volume, ticket range, recurring model, and launch conditions in writing. Confirm which changes require notice or a new review and whether the provider can suspend only one product or the entire seller account.
Map tax and customer duties by jurisdiction
A Merchant of Record may calculate, collect, report, or remit certain indirect taxes for covered sales, but the contract should identify the taxes and jurisdictions included. Seller income taxes, product taxes, registrations, invoices, customs, withholding, and reporting duties may remain outside the service.
For EU cross-border ecommerce, the One Stop Shop can simplify specified VAT reporting, and marketplace deemed-supplier rules apply only in defined circumstances. Do not turn a provider's tax feature into a blanket conclusion that the seller has no tax obligations. Have qualified advisers review the actual supply chain.
Request a country-by-country tax schedule
For each market, record who determines taxability, collects tax, issues the invoice or credit note, files the return, remits tax, and handles an audit or correction.
Reconcile buyer receipts to seller remittance
Model the movement from gross buyer payment to the amount due to the seller. Identify payment fees, MoR fees, tax, refunds, disputes, chargebacks, reserves, currency conversion, negative balances, minimum thresholds, and payout costs. The statement should show how each deduction links to an order and transaction.
Confirm the remittance frequency, cutoff, settlement currency, eligible bank-account countries, reserve release, failed payout handling, and rights after termination. A card settlement time quoted to the Merchant of Record is not necessarily the seller's remittance schedule.
Plan refunds, support, subscriptions, and exit together
Decide who answers the customer, authorizes a refund, funds it, submits dispute evidence, manages fraud complaints, cancels subscriptions, and handles post-termination chargebacks. Customer-facing responsibility must match the receipt, descriptor, support channel, and terms presented at checkout.
For migration, ask who owns subscription schedules, customer records, invoices, tax records, payment credentials, and order evidence. Confirm what can be exported, whether stored credentials can move, how existing subscriptions are transferred or re-consented, and how long the provider retains reserves and handles old disputes.
FAQ
Common questions
Is a Merchant of Record the same as a payment processor?
No. A processor can transmit payment messages without becoming the customer-facing seller. A Merchant of Record accepts payment as the seller for the transactions covered by its contract and may take on specified tax, refund, and customer duties.
Does a Merchant of Record handle every tax obligation?
No. The covered taxes and jurisdictions depend on the product and contract. Seller income tax, registrations, withholding, product-specific taxes, customs, and reporting obligations may remain with the seller.
Will a Merchant of Record accept any high-risk seller?
No. Seller, product, country, volume, marketing, delivery, and compliance review remain product-specific. A listing identifies a MoR route, not an approval promise.
Is seller remittance the same as payment settlement?
Not necessarily. The Merchant of Record may receive settlement before calculating tax, fees, refunds, reserves, and other deductions. Compare the seller remittance schedule and statement, not only the underlying card settlement speed.