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Do not build this. Merchant of record is a legal position, not software — and this one is aimed squarely at small sellers, which is where it matters most.

They sell on their own account, so sales tax and VAT registration, collection and remittance in every jurisdiction are theirs. For somebody selling a small digital product to a handful of countries, that removes an obligation that would otherwise cost more than the product earns.

WHEN TO KEEP PAYING
- Any international sales at all, which for digital products is almost everybody
- Small volume especially — the fixed cost of doing tax properly does not shrink with your revenue, which is exactly why this exists

WHEN TO BUILD
- Customers in one country where you are already registered, and enough volume that the percentage exceeds an accountant's fee

WHAT YOU WOULD TAKE ON
- **For digital goods the rate is usually the buyer's.** Collect the country, apply the rate, and store two pieces of non-conflicting evidence of where they were. That requirement is what people discover a year late
- Registration thresholds differ by country, and several have none for digital services to consumers
- Refunds, chargebacks and disputes, where a chargeback costs the fee as well as the sale
- Invoices with the numbering and content each jurisdiction requires
- Take advice before the first sale

WHAT TO BUILD REGARDLESS
- **Own the customer record.** Whoever processes the payment, keep your own table of who bought what, with their email and consent, exported from the platform on a schedule. That list is the asset and it must not live only in somebody else's account
- Delivery of the thing purchased: signed expiring download links with a use limit, where a resumed download counts as one use rather than five. That accounting is most of the support burden in this business
- Receipts from your own domain with SPF, DKIM and DMARC, because a missing receipt is a support message

THE ONE-LINE VERSION
Let them carry the tax. Keep your own copy of the customer list, and export it regularly.