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Merchant of record

A service such as Paddle that sells your product as the legal seller, handling payments, sales tax and VAT, and pays you what's left.

The short answer, then the detailChecked September 2026

The detail

What it means in practice.

The merchant of record is the seller on the customer's receipt and the taxpayer for sales tax and VAT wherever it sells. You deliver the product and receive a payout after the service's fee, which is higher than a payment processor's. It needs no US company and no Stripe review, which makes it a common first step for a solo founder abroad selling software.

Ready when you are

Answer the questions. We do the filing.

It takes about four minutes. You see the whole order, state fee included, before anything is charged.

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Company name

LLC · WY

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Standard$499 + $102.40 WyomingSame day