Merchant of record
Sell across borders with Merxian as merchant of record
As merchant of record, Merxian processes the payment, calculates applicable VAT, issues the customer invoice, and prepares the return. You receive the proceeds after VAT and fees.
Invoice
INV-2026-0184
From
Merxian, for Warp Market
Bill to
Ada Lovelace, Berlin
- Annual plan
- €120.00
- VAT 19% · DE
- €22.80
- Total
- €142.80
How it works
From customer payment to your payout
- 1
The buyer checks out
Merxian is the legal seller. Checkout shows the total, including applicable VAT.
- 2
Merxian records the sale
Merxian issues the invoice in its own name and keeps the evidence for the tax it charged.
- 3
You receive the proceeds
The sale amount, less applicable VAT and the Merxian fee, is scheduled for payout on the next business day.
Compliance
One-Stop Shop returns prepared from your sales
Merxian stores qualifying sales with the tax rate and location evidence used. At period end, it prepares a One-Stop Shop return with totals by country.
- Quarterly or monthly periods
- Reverse charge for qualifying cross-border EU business sales
- Invoices numbered in unbroken series, and never edited after issue
OSS return
July to September 2026
| Country | Rate | VAT due |
|---|---|---|
| DEGermany | 19% | €1,843.00 |
| FRFrance | 20% | €1,260.40 |
| ITItaly | 22% | €640.20 |
| Total VAT | €3,743.60 |
European merchant of record
A merchant of record regulated in Europe
Merxian is regulated in Europe. Sales records and buyer data are stored in the EU.
Data stored in the EU
Merxian runs on infrastructure in Frankfurt and stores sales records and buyer data in the EU.
Payouts on T+1
Proceeds are scheduled for payout the next business day after payment, with no separate fee for EU payouts.
ViDA-ready e-invoices
E-invoices follow the structure that the EU’s VAT in the Digital Age rules require.
Compare Payments and merchant of record
Both models use the same API, checkout, and payouts. With Payments, you remain the seller and handle tax and invoicing. As merchant of record, Merxian calculates applicable VAT, issues invoices, and prepares tax returns.
| Feature | You sellPayments | Merxian sellsMerchant of record |
|---|---|---|
| Legal seller | You | Merxian |
| Payments and refunds | Merxian does this | Merxian does this |
| Applicable VAT calculation | You | Merxian does this |
| Reverse charge for qualifying EU business sales | You | Merxian does this |
| Invoices and credit notes | You | Merxian does this |
| VAT return preparation | You | Merxian does this |
| Payouts to your bank account | Merxian does this | Merxian does this |
Questions, answered
Whose name is on the invoice?
Merxian’s, because Merxian is the seller. The lines on the invoice name your product, as it appears in your catalog.
What can I sell with Merxian?
Digital products, software, and online services. Merxian does not ship physical goods.
Does Merxian change my prices?
No. You set each catalog price and choose whether it includes VAT. Merxian calculates applicable VAT based on the buyer’s country.
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