8 Merchant of Record Providers in 2026

A merchant of record, or MoR, is the company that legally sells your product to the customer. When you use one, that provider handles payment processing, global sales tax and VAT, invoicing, chargebacks, and refunds, then pays you the remainder. For software and digital products sold worldwide, that can remove a large amount of compliance work.

The trade-off is a higher fee than a raw payment processor, because you are paying the provider to take on tax and liability. This guide looks at eight merchant of record providers to consider in 2026, what each one is known for, and who it tends to fit. Pricing in this space changes often, so treat the notes below as a starting point and confirm the current rates on each provider’s own site.

Paddle

Paddle is one of the longest-running merchant of record platforms built specifically for software and SaaS. It handles subscription billing, tax compliance across many countries, and payment recovery, and it is a common choice for self-serve SaaS companies that want to outsource tax and billing.

Paddle is often chosen by teams scaling beyond a home market that want reporting and subscription analytics alongside the MoR service. Its pricing is a percentage of each transaction plus a fixed fee, so check their site for the current rate before you commit.

Lemon Squeezy

Lemon Squeezy is a merchant of record popular with indie founders and creators who sell digital products, licenses, and subscriptions. It is known for fast setup and a simple checkout, and it was acquired by Stripe in 2024 while continuing to operate as its own product.

It tends to fit solo sellers and small teams who want to launch quickly without negotiating a contract. Review the latest pricing and roadmap on their site, since the product continues to evolve under Stripe.

FastSpring

FastSpring is an established merchant of record focused on software, digital goods, and games, with localized checkout and strong support for B2B invoicing. It has operated for well over a decade and serves both smaller sellers and larger operations.

FastSpring is often considered by companies that need localized pricing, multiple currencies, and B2B purchase flows. Pricing is typically quoted per account, so contact them for a current quote.

Polar

Polar is a newer merchant of record aimed at developers and software makers, with usage-based billing and a developer-friendly API. It has grown quickly among open-source maintainers and indie SaaS builders.

Polar tends to fit developer-led products that want modern billing primitives and a clean API. As with any newer platform, confirm that its subscription and tax features match your needs, and check current pricing on their site.

Gumroad

Gumroad is a long-standing platform for selling digital products, memberships, and licenses, and it acts as the seller of record for creators. It is known for being simple to start with and requiring very little setup.

Gumroad fits creators and solo sellers who want the lightest possible path to selling a digital product. Its fee is a percentage of each sale, so review the current rate on their site.

2Checkout, now part of Verifone

2Checkout, now part of Verifone, is a global payments and merchant of record platform with a long history in digital commerce. It supports many currencies, languages, and payment methods, along with subscription billing and tax handling.

It is often considered by companies selling internationally that want broad payment-method coverage. Pricing depends on the plan and region, so confirm the current terms with Verifone.

Dodo Payments

Dodo Payments is a newer merchant of record built with global coverage in mind, aimed at founders selling to customers outside a single home market. It positions itself around straightforward pricing and support for developers and digital products.

It tends to appeal to founders and small teams outside the United States who want an MoR without a heavy setup. Since it is a newer entrant, confirm coverage for your regions and read the current pricing on their site.

Creem

Creem is a recent merchant of record option that focuses on software and digital products, with an emphasis on simple, transparent pricing. It handles tax, checkout, and subscriptions on the seller’s behalf.

Creem is worth a look for indie SaaS founders comparing fees across providers. As with other newer platforms, verify feature depth and current pricing directly before you switch.

How to choose a merchant of record

Start with where your customers are. If you sell globally, tax and currency coverage matter more than a small difference in fees. If you sell mostly digital subscriptions, look closely at how each provider handles renewals, upgrades, proration, and failed-payment recovery, since those details affect revenue directly.

Then weigh the total cost against the work you are offloading. A merchant of record charges more than a raw processor, but it also removes tax registration, filing, and liability in the markets it covers. For a small team, that saved time can be worth the higher rate. Read each provider’s current terms, payout schedule, and supported regions before you decide.

Where Sticklight fits

A merchant of record handles how you sell. Sticklight handles what you sell. With Sticklight you can turn a prompt into a production-ready app, dashboard, or website, then connect the merchant of record you choose to handle billing and tax. That lets you focus on the product while your provider takes care of global compliance.

If you already run on WordPress or Elementor, Sticklight fits alongside your existing site, so you can build and launch a new product without rebuilding what you already have.

Frequently asked questions

What is a merchant of record?

A merchant of record is the legal seller of your product to the customer. It processes payments and takes responsibility for sales tax, VAT, invoicing, chargebacks, and refunds, then pays you the balance.

How is a merchant of record different from a payment processor?

A payment processor moves money but leaves tax and compliance to you. A merchant of record becomes the seller of record and takes on tax collection, filing, and liability in the regions it covers, usually for a higher fee.

Do I need a merchant of record for my SaaS?

If you sell to customers in many countries and want to avoid registering and filing sales tax yourself, an MoR can save significant time. If you sell in one market with simple tax rules, a standard processor may be enough.

How much does a merchant of record cost?

Most charge a percentage of each transaction, sometimes with a fixed fee, and the rate is higher than a raw processor because it includes tax and liability. Rates change often, so check each provider’s current pricing.

Can I switch merchant of record providers later?

Yes, though it takes planning. You will need to migrate subscriptions, update checkout, and reconcile tax records, so it is worth comparing coverage and subscription features before you start.

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