Editorial comparison
Best Merchant of Record for SaaS
There is no universal winner; the best fit is the one whose responsibilities and economics match your facts.
Last verified: 2026-09-05 · Source-linked catalog
Run your own scenarioA SaaS business with high B2C exposure, multiple destination markets and limited internal tax support may value a MoR differently from a business selling mostly to known B2B customers. Use the score as a prioritization signal, then inspect the source and agreement coverage.
Catalog status
This page reads the same provider, pricing-input and tax catalog used by the calculator: 10 verified provider plan record(s), 48 production-enabled coverage row(s), 42 published tax rule record(s), 43 tax rate record(s), and 13 threshold record(s).
Current provider records
| Plan | Stored fee fields | MoR | Tax operations | Verification / source |
|---|---|---|---|---|
| Stripe Managed PaymentsStripe | Regional pricing · additional fields: billing, MoRSeller-country dependent36 seller-country/card-region rows · Seller regions: AU, CA, DE, ES, FR, HK, IE, IT, JP, NL, SE, SG, UK, USPricing varies by seller country. Run the calculator with seller country selected.Monthly fee: 0.00 USD | Yes | calculate · collect · file · remit · registrationManaged Payments adds a 3.5% MoR fee to standard Stripe payment fees. Subscription billing fees apply separately when Stripe Billing is used. The official Managed Payments page states 75+ tax countries but does not publish a complete jurisdiction matrix. | verified · 2026-09-05Stripe Managed Payments official source record ↗ |
| Paddle BillingPaddle | 5.00% + 0.50 USDMonthly fee: 0.00 USD | Yes | calculate · collect · file · remit · registrationPaddle describes the 5% + 50¢ Checkout price as all-inclusive for payments, billing, tax compliance, fraud, chargebacks and buyer support. Paddle's terms separately publish a 3.5% invoice bank-transfer discount and possible FX margins; the standard Checkout row does not silently add either. | verified · 2026-09-05Paddle Billing official source record ↗ |
| Polar StarterPolar | 5.00% + 0.50 USD · additional fields: international-cardMonthly fee: 0.00 USD | Yes | calculate · collect · file · remit · registrationPolar states that it is the Merchant of Record and takes on international sales-tax liability for sales through the platform. The seller remains responsible for income/revenue tax in its country of residence and for customer relationship/support work. | verified · 2026-09-05Polar Starter official source record ↗ |
| Lemon SqueezyLemon Squeezy | 5.00% + 0.50 USD · additional fields: international-cardMonthly fee: 0.00 USD | Yes | calculate · collect · file · remit · registrationLemon Squeezy states that it is the Merchant of Record for sales through the platform and handles sales-tax/VAT collection and remittance. Store activation includes KYC/KYB and product-scope review; country and product approval is not automatic. | verified · 2026-09-05Lemon Squeezy official source record ↗ |
Useful next step
Run a scenario with your real revenue, order value and customer mix. The output links to source records and labels gaps as Review Required.
This page is educational and uses the catalog methodology. It is not legal or tax advice; rules and provider terms change.