Cleeng Blog - Digital Subscription Management Insights and News

đź’ł What is a Merchant of Record? Benefits for Subscription Businesses

Written by Kamila Palka | Jan 31, 2025 2:00:59 PM

Subscription businesses thrive on recurring revenue, but this model comes with unique operational obstacles. For digital subscription businesses–like e-learning platforms, fitness apps, or streaming services– these challenges are magnified due to the global nature of their customer base and the complexities of recurring billing. From handling global transaction complexities, through managing refunds, to navigating tax compliance, there’s a lot to manage. That’s where the Merchant of Record (MoR) comes in—a solution that simplifies payment processing, compliance, and backend operations, freeing you up to focus on growing your brand.

Understanding and leveraging a Merchant of Record solution can be the key to unlocking smoother operations, regulatory compliance, and global growth for digital subscription businesses. In this blog, we’ll explain what a Merchant of Record is, why it’s essential for subscription-based models, and how it drives growth. We’ll also take a look at how Cleeng offers an all-encompassing MoR solution for subscription services.

    1. What is Merchant of Record?
    2. What does a Merchant of Record do?
    3. What’s the difference between a Merchant of Record (MoR) and a Payment Service Provider (PSP)?
    4. Benefits of using a Merchant of Record for subscription businesses
    5. How is Cleeng different from other Merchants of Record on the market?

 

What is a Merchant of Record (MoR)?

A Merchant of Record (MoR) is the legal entity responsible for processing payments on behalf of a business. The MoR acts as the intermediary between the customer and the subscription business, managing the entire payment lifecycle, including transaction handling, compliance, refunds, chargebacks, and tax management. When a business partners with a Merchant of Record, the MoR works seamlessly in the background. While customers of your online subscription service make their purchases directly on your website, the MoR’s name is what appears on their credit card statements after the transaction is complete.

For digital subscription businesses, this includes managing recurring payments, navigating global payment preferences, and ensuring compliance with digital-specific regulations like GDPR or local sales taxes.

Merchants can choose to act as their own Merchant of Record (MoR), managing the infrastructure, payments, and compliance processes themselves. However, this can be time-consuming and challenging, especially for businesses looking to operate internationally. By partnering with a third-party MoR, you can streamline administrative setup, offload the complexities of payment processing and sales tax compliance, and focus your resources on what matters most—growing your business through product innovation and customer acquisition. 

 

What does a Merchant of Record do?

At its core, a Merchant of Record is an entity legally responsible for processing payments and managing all associated financial and regulatory tasks. By acting as the legal seller of the goods or services, a MoR handles tasks you might otherwise need entire teams or external consultants for. Here’s a closer look at the key responsibilities of a MoR:

 

1. Tax compliance and liability management

Tax compliance can be a minefield. For digital subscription businesses, managing taxes requires understanding location-based rules for intangible products. For example:

  • European VAT regulations require digital service providers, such as streaming or e-learning platforms, to calculate and remit VAT based on the customer’s location rather than the business’. Additionally, EU member states do not have a registration threshold, meaning all businesses must comply. In Switzerland, however, the threshold is 100,000 CHF.
  • In the U.S., sales tax policies for digital goods vary significantly by state, creating confusion for businesses offering cloud-based subscription services.
  • South Africa requires companies to account for VAT on sales to businesses and consumers

A MoR calculates, collects, and remits taxes accurately on your behalf, ensuring your business stays compliant with local and global regulations. More importantly, they assume liability for tax errors and compliance issues, saving you from costly fines or reputational damage.

 

2. Payment processing across borders

Managing payments for subscriptions often involves handling recurring billing across various geographies. With global audiences, businesses must ensure seamless auto-renewals, support preferred payment methods, and provide localized pricing. A Merchant of Record simplifies this by handling:

  • Merchant account setups, allowing you to accept payments in the countries you want to operate in. 
  • Currency conversions, ensuring customers can pay using their local currency while reconciling revenue across international markets.
  • Global payment gateway integration, for seamless transaction processing. 
  • Fee negotiations, ensuring cost-efficient payment processing for your business. 

By removing these complexities, a MoR allows you to expand into international markets without reinventing the wheel. 

 

3. Fraud prevention and risk mitigation

Subscription businesses are lucrative targets for fraudulent transactions and cyber threats. Customers trust you to keep their payment info safe, and a MoR adds a layer of defense with measures such as:

  • Advanced fraud detection systems, reducing fraudulent activities. 
  • Chargeback management, protecting your revenue and reputation. 
  • PCI-DSS compliance, securing sensitive payment data to minimize risks. 

With a MoR in place, businesses can avoid financial pitfalls while preserving customer trust.

 

4. Simplified operations and reduced overhead

Operational efficiency is the backbone of any successful subscription business. For digital businesses, managing legal, tax, and payment complexities in-house can quickly become overwhelming. Instead, a Merchant of Record handles these time-consuming tasks on your behalf. 

This not only saves money but also frees up your internal resources to concentrate on core business activities like product development and customer engagement. 

 

5. Enhanced customer experience

Seamless transactions are key to customer satisfaction. A MoR helps optimize the purchasing experience by:

  • Managing local payment preferences, so customers can use their preferred payment methods. 
  • Offering quick and hassle-free refunds
  • Handling chargeback and disputes, preserving customer goodwill. 

Image: Preferred payment method by country in Europe

 

Wondering if a Merchant of Record is the right solution for your subscription business? A MoR can help you reduce costs by up to 34% when operating globally. Download our free eBook to learn how!

 

 

What's the difference between a Merchant of Record and a Payment Service Provider (PSP)?

A Merchant of Record is distinct from a Payment Service Provider, as they serve different roles within the payment process.

PSPs are a component of your payment infrastructure, primarily focused on processing transactions. They route payments from the buyer’s account to the seller’s account. Examples of PSPs include gateways like PayPal, Stripe, and others.

However, when using a PSP, you’re responsible for managing additional tools to create a complete billing stack. Tasks such as monitoring tax thresholds, registering for sales tax, handling reporting, and documentation, and ensuring compliance still fall under your jurisdiction.

In contrast, a Merchant of Record takes full responsibility for payments and associated liabilities. This includes tax compliance, reporting, and other regulatory obligations. With a MoR, your role is limited to ensuring they remit payments to you, allowing you to focus on other aspects of your business.  

 

 

Benefits of using a Merchant of Record for subscription businesses

Scaling subscription businesses globally presents unique challenges, especially when it comes to payments. For businesses offering services like streaming or online courses, the Merchant of Record (MoR) solution can facilitate and accelerate growth by:

 

1. Simplifying payment complexities, compliance, and tax regulations

For businesses offering digital services, where tax rules are often determined by customer location, a MoR ensures compliance with international laws while supporting a variety of payment options and currencies.

 

2. Streamlined backend operations and lower costs

With a MoR, time-consuming tasks like managing disputes, chargebacks, and billing insights are handled efficiently. This allows subscription businesses to focus their resources on growth rather than administrative burdens. Moreover, MoR solutions present a significant advantage in terms of cost-effectiveness compared to the substantial investment required to establish and maintain an in-house team dedicated to managing recurring revenue. This is primarily due to the fact that MoRs leverage economies of scale, utilizing their existing infrastructure and expertise to service multiple clients. This eliminates the need for businesses to invest in expensive technology, personnel, and training, resulting in significant cost savings.

 

3. Improved customer experience

A Merchant of Record can enhance customer experience and satisfaction by providing localized payment options and currencies. This results in lower churn and increased retention rates, which are vital for subscription-based businesses. Additionally, many MoRs offer customer support services in the customer's native language, further improving the overall experience.

 

4. Accelerated global expansion

For businesses entering new markets, a Merchant of Record navigates region-specific regulations, payment systems, and tax requirements, enabling confident, hassle-free global expansion, while also mitigating costs.

 

5. Enhanced revenue growth

A MoR minimizes revenue loss by reducing failed transactions, automating tax processes, and preventing fraud. Its data and reporting insights also empower businesses to make strategic decisions that improve marketing, pricing, and retention. Instead of focusing on timely payment-related administrative tasks, subscription businesses can focus on building and mastering their product. 

 

 

How is Cleeng different from other Merchants of Record on the market? 

If you’re looking for a proven partner to simplify payments and compliance, look no further than Cleeng. With years of experience in powering subscription management, Cleeng’s MoR solution is tailored specifically to the needs of subscription businesses.

Cleeng’s MoR service offers everything you need to manage subscription payments efficiently:

  • Global payment processing: accept payments in local currencies and through preferred regional payment methods. Cleeng integrates 200+ payment methods across 230 countries and territories, supporting 37 currencies out of the box. See all currencies accepted by Cleeng
  • Tax compliance made easy: Cleeng handles tax calculation and remittance across 13,000+ jurisdictions worldwide. Using tools like Avalara for complex regions like the U.S., Cleeng determines the correct tax based on customer location and ensures timely remittance to the appropriate authorities. By taking full liability for errors or delays, Cleeng eliminates the risks of tax compliance for you.
  • Fraud protection: Cleeng’s advanced fraud detection system identifies suspicious behavior by analyzing customer and fraudster patterns against industry benchmarks. Risk checks are triggered by multiple payment refusals exceeding our set threshold. Using Machine Learning, we adapt to evolving fraud tactics, ensuring robust protection tailored to your needs. Our chargeback rate is just 0.3%—50% better than the industry average.
  • Actionable insights: Cleeng provides you with key payment metrics and customizable filters to create your own dashboard. You can also view benchmark insights to understand your business's standing and identify areas for improvement. With real-time data, you can make strategic business decisions faster and smarter.
  • Localized experience: With Cleeng, you can provide a customer-friendly checkout process in any market you choose to operate in.

Cleeng goes beyond just acting as your Merchant of Record—it’s a complete Subscription Management platform. Whether you’re a fitness platform, streaming service, or e-learning provider, Cleeng’s tools are designed to grow your business. Get started with Cleeng!