What a Merchant of Record Does
A Merchant of Record (MoR) is the legal entity that sells the product to the customer, calculates, collects, and remits international sales taxes (VAT, GST, US Sales Tax), assumes regulatory and tax liability for the transaction, and handles chargebacks and fraud liability.Without a MoR, you are responsible for all of this yourself, registering for tax in every jurisdiction you sell into, filing returns, and absorbing compliance risk.
PSP vs MoR vs Suby
| PSP (e.g. Stripe) | MoR (e.g. Paddle) | Suby | |
|---|---|---|---|
| Processes payments | ✅ | ✅ | ✅ |
| Tax collection and remittance | ❌ | ✅ | ✅ |
| Compliance liability | ❌ | ✅ | ✅ |
| Stablecoin-native payments | ❌ | ❌ | ✅ |
| Discord and Telegram integrations | ❌ | ❌ | ✅ |
| You control billing infrastructure | ✅ | Partial | ✅ |
PSPs (e.g. Stripe)
Low-level APIs and maximum flexibility, but you remain liable for international tax compliance. You must register, file, and remit taxes yourself.
Traditional MoRs (e.g. Paddle)
Handle compliance but often come with higher fees, less flexibility, and limited payment method support.
Suby
Embeds a licensed MoR directly into its payment stack. Automated tax handling and compliance coverage without giving up control over your billing infrastructure or payment methods.
How Suby Handles Compliance
Suby is not the Merchant of Record itself. We embed a licensed MoR into our infrastructure and orchestrate everything on top of it, card payments, stablecoin payments, Discord and Telegram integrations, and recurring billing.Tax handled automatically
The licensed MoR handles tax registration, collection, and remittance across 190+ countries.
You remain responsible for your own income and corporate tax in your jurisdiction.
What This Means for You
Always compliant
Every transaction is tax-compliant automatically. You never register for foreign VAT or GST, and you never file tax returns in markets where you sell.
Correct pricing everywhere
Customers see the correct tax-inclusive or tax-exclusive price at checkout based on their location.
Chargebacks covered
Chargebacks and fraud liability are handled at the infrastructure level.
Focus on your product
You focus on building and selling. We handle the legal and compliance layer underneath.
Supported Countries
Where Suby’s checkout is available and which regions are restricted.
Acceptable Use Policy
Which business types are supported and which are not.