Merchant of record
A merchant of record is the legal seller of a transaction, responsible for collecting and remitting sales tax.
Why it matters
Selling digital goods into the EU and UK without one makes VAT compliance your problem on a solo product.
How it is measured
Check whose name appears on the buyer's receipt and who remits the tax.
Checks that involve merchant of record
Related terms
Questions
What is merchant of record?
A merchant of record is the legal seller of a transaction, responsible for collecting and remitting sales tax.
Why does merchant of record matter?
Selling digital goods into the EU and UK without one makes VAT compliance your problem on a solo product.
How is merchant of record measured?
Check whose name appears on the buyer's receipt and who remits the tax.