Merchant of record (MoR)

A company that sells your software to customers in its own name, handling payments, sales tax, invoices and refunds for you.

With a payment processor you are the seller: you register for VAT or sales tax where required, issue invoices and handle chargebacks. With a merchant of record, the MoR is the legal seller and pays you out after its fee, which is higher than a plain processor’s. For a small team selling worldwide, that fee often costs less than the tax paperwork it removes.

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Related terms

Multi-tenancy (multi-tenant SaaS): One application and one deploy serving many client companies, with each client’s data kept apart.
Build vs buy: The choice between paying for a ready-made product and building your own software, including what each costs over time.
White-label: A product sold under the buyer’s brand: their logo, colors and domain on software someone else builds and runs.

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