Merchant of Record - The List

I am making the list of Merchant of Record services. Mostly for myself to have it in one place, but maybe it will be useful contribution for BHW members.
You can expand the list by your own findings.

What is Merchant of Record?

According to Paddle definition:

A merchant of record (MoR) is a legal entity responsible for selling goods or services to an end customer. They handle all payments and take on the associated liabilities, such as collecting sales tax, ensuring Payment Card Industry (PCI) compliance, and honoring refunds and chargebacks.

Businesses can choose to be their own MoR, setting up the infrastructure and processes needed to manage payments and liabilities. Alternatively, merchant of record service providers exist to take the burden of payment processing and compliance away from those who would rather focus their in-house resources on other aspects of growing their business, such as product development or customer acquisition.

Click to expand...

What are benefits for EU sellers?
-MoR company pay VAT for itself, so you don't need to register for VAT OSS and pay VAT taxes. You are getting one single invoice from MoR company because you are not selling products to customer. Seller is MoR and it's selling your products to clients
-you don't need to invoice every client, what is very important for many micro transactions
-it can handle also American taxes

You can sell ebooks, courses, saas, other digital content like pictures, videos, etc. in MoR system.

My list:
Gumroad - sell anything, NSFW allowed, adult is not allowed
FastSpring - SaaS only
Paddle - SaaS only
Lemon Squeezy - SaaS and digital courses
WithReach - SaaS
Google Play - mobile apps
Appstore - mobile apps
Windows Store - windows apps
Clickbank - ebooks
Amazon Kindle - ebooks
OnlyFans - adult
GoCardless - everything, adult unknown
PayPro Global - SaaS, courses, ebooks, in game purchases
Cleverbridge - SaaS
Digital River - SaaS, digital products, no adult
Recurly - SaaS
Patreon - everything, including adult


You can expand list, but make sure you are adding MoR (Merchant of Record), for example Stripe is not merchant of record.
Service must handle VAT (and American taxes).

This is going to be bookmarked, thanks for sharing OP.