Payments · Tax & Billing

Merchant of Record vs Stripe — What Indie Founders Need to Know

Stripe is the default. But for solo founders selling globally, a merchant of record handles the tax compliance nightmare that Stripe leaves in your lap.

When you use Stripe directly, you are the merchant of record. That means you are legally responsible for collecting and remitting VAT, GST, and sales tax in every jurisdiction where you have customers. For a solo founder selling globally, this is a compliance burden most don't discover until they receive a tax authority notice.

A merchant of record (MOR) takes on that legal responsibility. They collect the payment, handle the tax, remit it to the relevant authorities, and pay you the net amount. You lose a percentage of revenue. You gain freedom from global tax compliance.

What a merchant of record actually does

An MOR is the legal seller of record for your product. When a customer pays, they're technically buying from the MOR, who then pays you. This means the MOR handles: VAT and GST collection and remittance in every applicable jurisdiction, compliance with local digital services tax laws, chargeback management, fraud protection, and currency conversion.

The cost: typically 5% plus $0.50 per transaction, compared to Stripe's 2.9% plus $0.30. The extra 2% buys complete tax compliance globally.

Marcus · GhostCoach's AI coach
"For a solo founder selling to customers in the EU, UK, Australia, and the US simultaneously, the MOR fee is almost always worth it. One tax authority notice costs more in time than years of MOR fees."

When Stripe is the right choice

Stripe is correct when your customers are primarily in one jurisdiction, you have an accountant handling VAT compliance, or your revenue is below the VAT registration thresholds in your target markets. Stripe Tax can handle VAT collection if configured — but you remain responsible for remitting the collected tax.

When a merchant of record makes more sense

Choose an MOR when you're selling globally from day one, you don't have an accountant handling international tax, you want to eliminate tax compliance entirely, or you're based in the EU and selling to both EU and non-EU customers. For a Netherlands-based solo founder selling globally, an MOR is almost always the correct default.

Paddle vs Lemon Squeezy vs Dodo Payments vs Stripe

PaddleLemon SqueezyDodo PaymentsStripe direct
TypeMORMORMORPayment processor only
Fee5% + $0.505% + $0.50~5% + $0.502.9% + $0.30
Tax handlingFull globalFull globalFull globalCollection only
SetupMediumLowLowLow to High
Best forScale, B2BConsumer, solo foundersVibe coder communityUS-focused

How to decide

If you're launching globally and don't have a tax advisor: use Lemon Squeezy or Paddle. If you're primarily US-focused: use Stripe with Stripe Tax configured. If you're EU-based selling to EU customers: use an MOR to avoid the OSS VAT scheme. If you're already on Stripe with fewer than 20 customers: stay there and sort tax compliance before you scale.

Get your billing stack recommendation

Tell Marcus where you're selling and your current setup. You'll get a specific billing recommendation in session one.

Try GhostCoach free →

14-day free trial · cancel anytime