# What Is a Merchant of Record? Complete Guide for SaaS and Digital Products

DevFeed: [What Is a Merchant of Record? Complete Guide for SaaS and Digital Products](<https://devfeed.tech/articles/what-is-a-merchant-of-record-complete-guide-for-saas-and-digital-products-10437.md>)

Original publisher: [Read original article](<https://dodopayments.com/blogs/what-is-a-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: [Software as a service](<https://devfeed.tech/topics/saas.md>), [Finance](<https://devfeed.tech/topics/finance.md>)

Tags: [chargebacks](<https://devfeed.tech/tags/chargebacks.md>), [compliance](<https://devfeed.tech/tags/compliance.md>), [cross-border](<https://devfeed.tech/tags/cross-border.md>), [digital-products](<https://devfeed.tech/tags/digital-products.md>), [global-payments](<https://devfeed.tech/tags/global-payments.md>), [merchant-of-record](<https://devfeed.tech/tags/merchant-of-record.md>), [payment-processing](<https://devfeed.tech/tags/payment-processing.md>), [payments](<https://devfeed.tech/tags/payments.md>), [saas](<https://devfeed.tech/tags/saas.md>), [tax](<https://devfeed.tech/tags/tax.md>)

## AI overview

This guide explains the Merchant of Record model, in which a legal entity sells to customers and assumes responsibility for payment processing, invoicing, tax calculation and remittance, chargebacks, and regulatory compliance. It contrasts this model with a traditional payment service provider setup and describes how it can support global expansion for SaaS and digital businesses.

## Source excerpt

Learn what a Merchant of Record is, how the MoR model works, and why SaaS teams use it to handle global payments, tax compliance, chargebacks, and cross-border growth.