paas.build Go live
The honest test

Do you need a Merchant of Record?

The internet's default answer is "yes, obviously" — written mostly by MoR vendors. The honest answer takes two questions.

Question 1: Why do you think you need one?

There are only two real reasons:

Reason A — "I don't want to touch tax and compliance, anywhere, ever." Legitimate. An MoR is the legal seller and files VAT/GST for you. If you sell globally at volume and this is your top priority — an MoR earns its fee. That's the honest case for it.

Reason B — "I can't get a merchant account: I have no company / approval takes weeks." This was the truth that made MoR the default advice for indie hackers and AI builders. It's obsolete. Progressive-KYB onboarding (what paas.build does) opens a real merchant account the same session — individuals and sole traders included, no company formation, live with a cap while verification completes in the background. If Reason B is your reason, you don't need an MoR. You needed 2026 to arrive.

Question 2: Do you know the effective fee at your ticket size?

On a…Paddle / Lemon Squeezy (5% + $0.50)Effective ratepaas.build (3.9% flat)Effective rate
$9 subscription$0.9510.6%$0.353.9%
$29 subscription$1.956.7%$1.133.9%
$99 purchase$5.455.5%$3.863.9%
100 × $9 subs, one year$1,140 in fees$421 in fees

Published headline rates as of July 2026 — Paddle and Lemon Squeezy list 5% + $0.50 per transaction; other MoRs (FastSpring, Creem, Dodo, Kelviq) price similarly or by quote. Cross-border/currency surcharges excluded on all sides. Always check current vendor pricing.

If your product costs $9–$29/month — the standard AI-app price range — an MoR's "5% + 50¢" is really 6.7%–10.6% of revenue. Know the number before you sign.

The two-line verdict

Need tax handled for you globally, at any fee? → MoR (Paddle, Lemon Squeezy — compare on vs Paddle).
Need to start charging today, your brand, your customer, fair flat pricing — or your users need payouts too?paas.build: live merchant account in one prompt, 3.9% flat, UK/EU/US.

FAQ

Do I need a merchant of record to sell software online?

No. You need someone willing to give you a merchant account and a way to meet your tax obligations. An MoR bundles both by becoming the seller; a PayFac like paas.build gives you your own live account the same day and tooling for tax — at roughly half to a third of the effective fee on small tickets.

Can I accept payments without a merchant of record and without a company?

Yes. paas.build onboards individuals/sole traders with progressive KYB: a real merchant account (sandbox + production) the same session, capped (~£1,500) until verification completes. UK, EU and US.

When is a merchant of record worth it?

When global VAT/GST handling matters more to you than fees, brand ownership and customer data — typically at meaningful international volume with a lean team. Then Paddle or Lemon Squeezy is a fine pick.

What do merchants of record charge compared to a PayFac?

Typical MoR: 5% + $0.50 → effective 10.6% on a $9 sub, 6.7% on $29. paas.build (PayFac): 3.9% flat at any ticket size, no fixed fee, no monthly fee.