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EUA European merchant of record

Payments and tax for software and digital products

Sell across borders with a European merchant of record. Merxian processes payments, calculates applicable VAT, issues invoices, and prepares tax returns. Payouts are scheduled for the next business day.

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Launching soon. Get an email when Merxian launches.

  • Regulated in Europe
  • Payouts on T+1
  • VAT in all 27 EU countries
A person in a mustard sweater works on a laptop at a wooden desk
Payment succeededVisa ending 1111€142.80

Order summary

Annual plan
€120.00
VAT 19% · Germany
€22.80
Total
€142.80
Payout scheduledScheduled tomorrow · EUR

Why Merxian

Regulated in Europe, with data stored in the EU

Accept payments across borders, with next-business-day payout scheduling and EU data storage. As merchant of record, Merxian also manages VAT calculation, invoicing, and return preparation.

How merchant of record works

  • Payouts on T+1

    Payouts are scheduled for the business day after each payment.

  • No monthly or setup fee

    On Standard, the fee applies to successful transactions. Enterprise terms are agreed separately.

  • Regulated in Europe

    Merxian is regulated in Europe, and your data is stored in the EU.

  • Tax and invoicing

    As merchant of record, Merxian calculates VAT, validates business VAT IDs, issues invoices, and prepares One-Stop Shop returns.

Payment processing or merchant of record

Keep your own tax and invoicing setup with Payments, or use Merxian as merchant of record. Both models use the same API, checkout, and payouts.

Payments

You remain the seller

Merxian processes the payment, handles refunds, and pays out to you. Your own tax and invoicing setup stays in place.

  • Cards, bank payments, and local methods
  • Full and partial refunds
  • Payouts on T+1
PaymentsMerchant of record

Merxian becomes the seller

Merxian sells to your buyer, calculates applicable VAT, issues the invoice, and prepares tax returns. You receive the proceeds after VAT and fees.

  • VAT at each buyer’s rate
  • Invoices and credit notes in four languages
  • One-Stop Shop returns prepared each period
Merchant of record

Tax

VAT calculation across all 27 EU countries

For eligible digital sales, VAT depends on the buyer’s country. As merchant of record, Merxian collects location evidence and calculates applicable VAT before payment.

How Merxian calculates tax
  • Houses on the riverside in PortoPortugal23% VAT
  • The Brandenburg Gate in BerlinGermany19% VAT
  • A canal in AmsterdamNetherlands21% VAT
  • Gran Vía in Madrid at duskSpain21% VAT
  • The Eiffel Tower above the SeineFrance20% VAT

Standard rates. Reduced rates apply to some goods and services.

Compliance

Evidence, invoices, and returns for every sale

As merchant of record, Merxian stores the buyer’s location evidence, issues numbered invoices, and prepares One-Stop Shop returns from the sales record.

  • Reverse charge for qualifying cross-border EU business sales
  • Location evidence stored with each sale
  • Invoices and credit notes numbered without gaps
  • One-Stop Shop returns prepared each quarter or month
Merchant of record
A person signs a printed document with a pen

OSS return

July to September 2026

Ready to file
VAT due per member state
CountryRateVAT due
DEGermany19%€1,843.00
FRFrance20%€1,260.40
NLNetherlands21%€884.10
ESSpain21%€518.70
Total VAT€4,506.20

From checkout to payout, one sales record

Payments and payouts use the same transaction record. In the merchant of record model, VAT and invoice amounts come from that record too.

For developers

One REST API for transactions, payments, and refunds

Create a transaction from catalog prices, then finalize the amount before payment. In the merchant of record model, the response includes the calculated tax. Signed webhooks report changes in payment state.

  • Idempotency keys let you retry create requests without creating a duplicate
  • Amounts are integers in minor units
  • Typed IDs for transactions, payments, and refunds
  • Signed webhooks for transactions, payments, refunds, and invoices
Read the docsNotify me
Create a transaction
# A payable record. Each line names a catalog price.
# Merxian works out the amount and the VAT.
curl -X POST https://api.merxian.com/v1/transactions \
  -H "Authorization: Bearer $MERXIAN_API_KEY" \
  -H "Idempotency-Key: 8a5f31c0-2d64-4f7a-9d31-6bd0c5a7e412" \
  -H "Content-Type: application/json" \
  -d '{
        "currency": "EUR",
        "lines": [
          {
            "catalogPriceId": "price_4Wm9TqLz2Xb7KdN8r",
            "quantity": 1
          }
        ],
        "buyer": { "email": "ada@warp.example", "country": "DE" }
      }'

Platform

The platform behind each sale

Payments and payouts share a transaction record. Tax calculation and invoicing are available when Merxian acts as merchant of record.

  • Global payments

    Cards, bank payments, and local methods such as UPI, priced in the buyer’s currency.

  • T+1 payouts

    Proceeds are scheduled for payout the business day after each payment.

  • Hosted checkout

    A payment page that shows the order and applicable VAT before payment.

  • Tax and invoicing

    Applicable VAT, numbered invoices, and One-Stop Shop returns for merchant of record sales.

  • ViDA-ready e-invoices

    Structured e-invoices for the EU’s VAT in the Digital Age rules.

  • Local payment methods

    Bank payments and supported local methods alongside cards.

  • Compliance dashboard

    Registrations, returns, and tax evidence for supported countries in one view.

  • Merchant analytics

    Revenue, refunds, and tax by country and by product.

  • Sales tools

    Coupons, promotion codes, and payment links for sales outside your site.

Questions, answered

What is a merchant of record?

The merchant of record is the legal seller. In this model, Merxian sells to your buyer, calculates applicable VAT, issues the invoice, and prepares tax returns. You receive the proceeds after VAT and fees.

Can I use Merxian for payments only?

Yes. You remain the seller and keep your own tax and invoicing. Merxian processes the payments and pays them out to you.

How do buyers pay?

By card, bank payment, or a local method such as UPI. They pay through your own integration, the hosted checkout page, or a payment link.

Where does Merxian calculate VAT?

As merchant of record, Merxian calculates VAT using rates for all 27 EU countries, the UK, and Monaco. For qualifying cross-border EU business sales, it validates the buyer’s VAT ID and applies the reverse charge.

What does it cost?

Standard is 4% + €0.60 per successful transaction. No plan has a monthly fee. High-volume businesses can agree custom pricing on Enterprise.

Launching soon

Get notified when Merxian launches

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