Merchant of Record (MoR)
A company that sells your product on your behalf and takes on tax, compliance, and chargeback liability.
A Merchant of Record (MoR) is the legal seller in a transaction. When you use an MoR like Lemon Squeezy or Paddle, it handles global sales tax and VAT calculation and remittance, payment compliance, and chargebacks, so you don't have to register for tax in every jurisdiction you sell to.
The trade-off is a higher effective fee than raw payment processing, but for digital products and SaaS selling worldwide, the compliance an MoR removes is often worth it.
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