# Shopify Merchant of Record: What Shopify Handles vs What You Still Own

DevFeed: [Shopify Merchant of Record: What Shopify Handles vs What You Still Own](<https://devfeed.tech/articles/shopify-merchant-of-record-what-shopify-handles-vs-what-you-still-own-10381.md>)

Original publisher: [Read original article](<https://dodopayments.com/blogs/shopify-merchant-of-record/>)

Author: Ayush Agarwal

Published: 2026-03-25T00:00:00Z

Content type: tutorial

Language: en

Sources: [Dodo Payments Blog](<https://devfeed.tech/sources/dodo-payments-blog.md>)

Topics: [Shopify](<https://devfeed.tech/topics/shopify.md>), [Tooling](<https://devfeed.tech/topics/tooling.md>)

Tags: [checkout](<https://devfeed.tech/tags/checkout.md>), [compliance](<https://devfeed.tech/tags/compliance.md>), [digital-products](<https://devfeed.tech/tags/digital-products.md>), [ecommerce](<https://devfeed.tech/tags/ecommerce.md>), [merchant-of-record](<https://devfeed.tech/tags/merchant-of-record.md>), [payments](<https://devfeed.tech/tags/payments.md>), [shopify](<https://devfeed.tech/tags/shopify.md>), [tax](<https://devfeed.tech/tags/tax.md>)

## AI overview

This guide explains that Shopify is generally not the merchant of record in standard setups. Shopify provides commerce, checkout, payment, and integration infrastructure, while merchants typically retain tax and legal seller responsibilities. The article also explains why these responsibilities are more complex for globally sold digital products and when a dedicated Merchant of Record provider may be useful.

## Source excerpt

A detailed guide to Shopify Merchant of Record decisions for digital products, including Shopify's actual role, where liability stays with merchants, and how Dodo Payments complements Shopify.