European merchant of record (MoR) providers
4 verified European providers, ranked European-origin first (2 EU/EEA-origin). Sell software and SaaS globally without owning tax registrations: the merchant of record resells your product and takes on VAT/sales-tax liability, payments and compliance. European MoRs (Cleverbridge, Nexway) vs the UK/US players - newly relevant after Digital River wound down. Compare by EEA data residency, licence and regulator - each verified at source.
4 verified providers
Last source verification in this list: 2026-07-12. How we verify →
Cleverbridge (Cologne, Germany) - global merchant of record and subscription commerce for B2C and B2B software: payments, global tax/VAT compliance, renewals and revenue optimisation.
Nexway (Paris, France) - merchant-of-record and subscription-commerce platform for software and digital goods: global payments, tax compliance and a reseller/partner network.
Paddle (London, UK) - merchant of record for SaaS and software companies: acts as the reseller, taking on global payments, sales tax/VAT liability, subscriptions and compliance in one platform. Public pay-as-you-go pricing (5% + USD 0.50 per transaction). A main destination for migrations after Digital River's wind-down.
FastSpring (Santa Barbara, US) - all-in-one merchant of record for software, SaaS and digital products: checkout, subscriptions, global tax liability. Contrast / US.
FAQ
What is a Merchant of Record?
A provider that sells your product as the legal merchant - taking on global VAT/sales tax, payments, chargebacks and compliance - while you deliver it. Fintechnologica lists 4 verified MoR providers (2 European-origin).
MoR vs your own PSP contract?
MoR removes tax and compliance burden at a premium fee (typically several percent); a direct PSP contract is cheaper at scale but leaves VAT registrations and liability with you. Software and digital-goods companies selling into many countries are the classic MoR fit.