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What is a merchant of record and why use an MoR as a solution for payments and sales tax?
什么是记录商户?为什么使用 MoR 作为支付和销售税的解决方案?

A merchant of record offers businesses an alternative to building your own payments stack, so you can focus on crafting your product and winning customers, rather than on the mechanics of how you get paid.

The merchant of record (MoR) model gives businesses the option to offload operational work. The kind that can easily cost a finance team or growing business a painful amount of resources, like international payments and sales tax compliance. Here, we explain exactly what the MoR model is, how it works, and why so many businesses chose to partner with one.
记录商人 (MoR) 模型为企业提供了卸载运营工作的选择。这种类型很容易使财务团队或发展中的业务耗费大量资源,例如国际支付和销售税合规性。在这里,我们准确解释 MoR 模式是什么、它是如何运作的,以及为什么如此多的企业选择与该模式合作。

What is a merchant of record?

A merchant of record (MoR) is a legal entity responsible for selling goods or services to an end customer. They handle all payments and take on the associated liabilities, such as collecting sales tax, ensuring Payment Card Industry (PCI) compliance, and honoring refunds and chargebacks.
登记商人 (MoR) 是负责向最终客户销售商品或服务的法人实体。他们处理所有付款并承担相关责任,例如征收销售税、确保支付卡行业 (PCI) 合规性以及兑现退款和退款。

Businesses can choose to be their own MoR, setting up the infrastructure and processes needed to manage payments and liabilities. Alternatively, merchant of record service providers exist to take the burden of payment processing and compliance away from those who would rather focus their in-house resources on other aspects of growing their business, such as product development or customer acquisition.

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How does the merchant of record model work?

If you choose to sell through a merchant of record, your customers still go to your website to access the products. But with the MoR acting as a reseller, there are actually two transactions taking place during the sale: One between the end customer and the MoR, and the other between the MoR and you.

Need a Merchant of Record for your SaaS? Talk to our team today
您的 SaaS 需要记录商户吗?今天与我们的团队交谈

When the transaction is complete, it’s the merchant of record’s name that appears on the customer’s credit card statement and to whom the cardholder has recourse in case of any dispute, as they are technically making the sale with the end customer. This is how and why the merchant of record becomes the liable party. 

a merchant of record explained

What types of business benefit from an MoR?
哪些类型的企业可以从 MoR 中受益?

Any business can benefit from outsourcing the hassle of building and maintaining a payments infrastructure and handling sales tax compliance. The merchant of record model is particularly useful for companies that sell to cross-state or international customer bases where the company isn’t set up locally. Selling across borders comes with a lot of financial and legal admin. The MoR can free a business from having to worry about any of that. Industries that benefit from this include:

  • SaaS: If you sell software as a service then your customer base is global by default – anyone can sign up. Or at least try to. This can make payments, billing, taxes, and compliance complicated fast. 
    SaaS:如果您将软件作为服务出售,那么默认情况下您的客户群是全球性的 - 任何人都可以注册。或者至少尝试这样做。这可能会使付款、计费、税收和合规性迅速变得复杂。
  • E-commerce & D2C: A lot of online retailers and direct-to-consumer (D2C) businesses sell across state lines or internationally without having local offices or bank accounts etc.
    电子商务和 D2C:许多在线零售商和直接面向消费者 (D2C) 企业跨州或国际销售,没有当地办事处或银行账户等。
  • Digital downloads:  Similarly, businesses that sell downloadable items like eBooks, games, or academic papers will attract customers from all over the globe.

What does partnering with a merchant of record take off your plate?

Wondering if your business should be looking into obtaining an MoR? Here’s a quick overview of some of the issues and responsibilities you'll be outsourcing: 
想知道您的企业是否应该考虑获得 MoR?以下是您将外包的一些问题和责任的快速概述:

  • Merchant accounts: setting up multiple merchant bank accounts in the countries where you have a substantial customer base, to accept payments in additional currencies
  • Payment and data compliance: Managing payment card security (PCI-DSS) and upholding relevant data requirements in the locations you sell to, or integrating additional tools to manage this 
    支付和数据合规性:管理支付卡安全 (PCI-DSS) 并维护您销售地点的相关数据要求,或集成其他工具来管理这一点
  • Local entity creation: establishing local business entities to facilitate merchant accounts, tax registration, payment relationships, and so on. Each one can take over two years and cost up to $2M per market to set up.
    本地实体创建:建立本地商业实体,以方便商户账户、税务登记、支付关系等。每个市场的建立可能需要两年多的时间,成本高达 200 万美元。
  • Currency conversion: handling the conversion of payments made in foreign currencies by international customers
  • Payment failure rates: integrating & maintaining multiple B2B payment processors or payment service providers to facilitate payment routing and cascading, to mitigate the chance of payments being mistakenly declined as fraudulent, causing lost revenue
    支付失败率:集成和维护多个 B2B 支付处理器或支付服务提供商,以促进支付路由和级联,以减少支付被错误地视为欺诈而拒绝,从而导致收入损失的机会
  • Payment processor fees: negotiating and managing all credit and debit card fees
  • Fraud offenses: creating logic to flag fraudulent orders, and then manually reviewing those suspicious orders, refining your custom rules
  • Disputes and refunds: handling payment reconciliation, refunds, and chargebacks
  • Sales tax: calculating, filing, and remitting software sales tax in the locations where your customers are

Setting up and maintaining the infrastructure and admin needed here in-house can quickly amount to hiring several teams. 

What does the MoR model mean for your relationship with customers?
MoR 模型对您与客户的关系意味着什么?

An MoR in a transaction will have certain obligations towards the end buyer, including the responsibility for the calculation and remittance of sales tax. But the transaction itself is where its relationship starts and ends. You remain in control of how you present your product and the ongoing relationship with the customer. You interact with them as normal in terms of product support and marketing, including executing separate terms and conditions that relate to the product use.
交易中的 MoR 对最终买家承担一定的义务,包括计算和缴纳销售税的责任。但交易本身是其关系开始和结束的地方。您仍然可以控制如何展示您的产品以及与客户的持续关系。您在产品支持和营销方面与他们正常互动,包括执行与产品使用相关的单独条款和条件。

Is Paddle a merchant of record?
Paddle 是有记录的商人吗?

Paddle is a provider of complete payments infrastructure for SaaS businesses, which includes acting as the merchant of record for thousands of software companies around the world.
Paddle 是一家为 SaaS 业务提供完整支付基础设施的提供商,其中包括充当全球数千家软件公司的记录商家。

We handle all payments, taxes, currencies, and financial compliance, like other MoRs, but we've built the Paddle platform specifically for SaaS companies and growth strategies.
与其他 MoR 一样,我们负责处理所有付款、税收、货币和财务合规性,但我们专门针对 SaaS 公司和增长战略构建了 Paddle 平台。

Need a Merchant of Record for your SaaS? Talk to our team today
您的 SaaS 需要记录商户吗?今天与我们的团队交谈

In addition to the benefits of an MoR, Paddle provides hybrid billing solutions, innovative payment routing, and subscription management technologies. Our sellers also receive 24/7 support from our Customer Success team and strategic guidance from our experienced revenue delivery advisors – specialists in SaaS growth.  
除了 MoR 的优势外,Paddle 还提供混合计费解决方案、创新的支付路由和订阅管理技术。我们的卖家还获得客户成功团队的 24/7 支持,以及经验丰富的收入交付顾问(SaaS 增长专家)的战略指导。

We equip SaaS companies with the ability to experiment and respond quickly to new growth opportunities across customer acquisition, retention, and expansion, without the administrative and engineering burdens or revenue leaks created by a DIY infrastructure. 
我们使 SaaS 公司能够在客户获取、保留和扩展方面试验和快速响应新的增长机会,而无需承担 DIY 基础设施造成的管理和工程负担或收入流失。

Find out more about how Paddle or speak directly to an expert by booking a demo here.
了解有关如何使用 Paddle 的更多信息,或通过在此处预订演示直接与专家交谈。

Take the headache out of growing your software business

We handle your payments, tax, subscription management and more, so you can focus on growing your software and subscription business.

Get started today 今天开始Talk to an expert 与专家交谈

Merchant of record FAQs 记录商家常见问题解答

What’s the difference between a merchant of record and a payment service provider (PSP)
记录商户和支付服务提供商 (PSP) 之间有什么区别

The main difference between an MoR and a PSP is that a merchant of record handles your entire order process, which includes taking on the related liabilities, whereas a payment service provider only handles the transaction process – the part where money leaves your customer’s bank account and arrives in yours.
MoR 和 PSP 之间的主要区别在于,记录商户处理您的整个订单流程,其中包括承担相关责任,而支付服务提供商仅处理交易流程 - 资金离开客户银行账户的部分以及到达你的。

A PSP, like Stripe, doesn’t take on any of the financial or taxation responsibilities of the transactions you make through their gateway. An MoR takes care of all of them. Payment service providers are also only one part of your wider payments infrastructure; you’ll need to manage and integrate other (often costly) tools to build a sufficient billing stack.
PSP(例如 Stripe)不承担您通过其网关进行的交易的任何财务或税务责任。铁道部负责照顾他们所有人。支付服务提供商也只是更广泛的支付基础设施的一部分;您需要管理和集成其他(通常成本高昂)工具来构建足够的计费堆栈。

What's the difference between a merchant of record (MoR) and a seller of record (SoR)?
登记商人 (MoR) 和登记卖家 (SoR) 之间有什么区别?

The MoR handles payment processing and the related liabilities, while the SoR takes care of customer service, delivery, fulfillment, and customer support for the product or service being sold. The MoR is usually a third-party provider, and the SoR is usually the business that owns the product or service.
MoR 处理付款处理和相关负债,而 SoR 负责所销售产品或服务的客户服务、交付、履行和客户支持。 MoR 通常是第三方提供商,SoR 通常是拥有产品或服务的企业。

Is Stripe a merchant of record?
Stripe 是有记录的商人吗?

Stripe does not provide merchant of record services to users of their payment platforms or billing product. Stripe does operate as the business of record for marketplaces transacting using Stripe Connect.
Stripe 不向其支付平台或计费产品的用户提供记录商家服务。 Stripe 确实是使用 Stripe Connect 进行交易的市场的记录企业。

Need a merchant of record?

Talk to the Paddle team today
今天与 Paddle 团队交谈

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