Merchant of Record Platforms Compared: Paddle, Lemon Squeezy, and Building It Yourself
A merchant of record platform takes on the legal responsibility for worldwide sales tax and VAT, sparing digital product and SaaS teams from building a tax function. The trade-off is a higher effective rate, less control, and platform-side compliance review. This article explains how MoR differs from acquiring and tax tools, and compares the main platforms with the self-built route.