What does PayNow take on as Merchant of Record?

We are the Merchant of Record for every transaction: payment processing, sales tax and VAT registration and remittance, fraud screening, chargebacks and disputes, refunds, and regulatory compliance in each market.

Why not just use a payment gateway?

A gateway moves money and stops there: you stay the seller of record, with every registration, dispute and audit that comes with it. A Merchant of Record replaces that whole back office, and the obligations sit with us instead of you.

What does the buyer see on their statement?

PayNow appears as the seller, so the descriptor reads PAYNOW.GG. Receipts, refunds and payment questions route to our support team under the Buyer Agreement.

Do I still need my own tax registrations?

Not for indirect tax on the sales that run through PayNow. We are the Merchant of Record, so the VAT, GST and sales tax on those sales sit on our registrations. Anything other than indirect tax, such as income or corporate tax on what we pay out to you, is your own responsibility and not something PayNow handles.

As low as 2.5% per transaction, plus the fee of the payment method your buyer chose. We take our share after that fee rather than before it, so you keep more of every order.

The Merchant of Record built for games & software.

PayNow is the Merchant of Record: the seller on every transaction. Tax, fraud, chargebacks, refunds and compliance are ours to handle, not yours. You build the product and collect the payout.

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The model

What is a Merchant of Record?

The Merchant of Record is the business that officially makes the sale to the buyer. Its name is on the transaction, it collects the payment, and every obligation of the sale belongs to it: charging the right tax and remitting it to each authority, answering disputes, issuing refunds, and staying compliant with card-network and consumer rules in every market it sells into.

With PayNow, you sell through one entity: us. Buyers still buy on your storefront, under your brand, but the seller behind each sale is PayNow. The paperwork of selling worldwide lands on our desk instead of yours, and your books show a single counterparty.

THE SHORT ANSWER

A Merchant of Record (MoR) is the entity that sells a product to the end customer. It processes the payment, collects and remits sales tax and VAT, and carries the liability for fraud, chargebacks, refunds and compliance. PayNow is the Merchant of Record for every sale on your store.

What does a Merchant of Record do?

Registers, collects & remits taxVAT, GST and US sales tax in every market it sells into. The registrations, filings and audits are the merchant’s problem, not yours.

Screens every order for fraudReal-time screening tuned for digital goods and gaming traffic, before the payment ever settles.

Answers chargebacks & disputesDisputes are filed against the seller. We gather the evidence, respond on deadline and carry the outcome.

Handles refunds & buyer supportReceipts, billing questions and refund requests route to the seller’s support team: ours.

Stays compliantCard-network rules, held and renewed by the merchant.

Pays you outOne payout in your store currency: USD, GBP or EUR. One counterparty in your accounting.

Why a Merchant of Record

Selling worldwide makes you a taxpayer worldwide.

Every market your buyers live in can oblige the seller: VAT in the EU and UK, GST in Australia, sales-tax nexus across US states, digital-services rules elsewhere. Many sellers only find out when the notice arrives. Add card-network rules, dispute deadlines and a billing inbox, and DIY global selling means running a compliance department before you've grown one.

Registrations, filings & remittance in every market you sell into

Card-network rules, audited yearly

Dispute evidence gathered on the networks' deadlines

Refund and billing support for every buyer

As the Merchant of Record, PayNow is the seller. That whole list is ours.

EU VAT returnOSS, quarterly filing

due Oct 31

California sales taxeconomic nexus reached

Chargeback evidenceVisa dispute 4853

respond in 7 days

Network auditannual review

attestation due

HANDLED BY PAYNOW

Why use a Merchant of Record?

Day oneSell into 100+ countries with no local entities, foreign registrations or extra merchant accounts.

120+local payment methods, with prices and language matched to the buyer at checkout.

Zerodispute paperwork on your desk. Chargebacks are filed against us, and we answer them.

Onecounterparty in your books. One payout in your store currency: USD, GBP or EUR.

Merchant of Record vs payment gateway

With a payment gateway you stay the seller of record, and everything a seller owes stays with you. With PayNow, the seller is us.

PAYMENT GATEWAY · YOU'RE THE SELLER

Named seller on the saleyour company

Tax registration & filingsyou register per country

Dispute responsesyou gather evidence

Fraud rules & reviewyou tune & monitor

Refunds & payment supportyour inbox

Regulatory complianceyour audit

Buyer’s statement showsyour descriptor

PAYNOWMERCHANT OF RECORD

Named seller on the salePayNow

Tax registration & filingsregistered & remitted by us

Dispute responseswe respond as the seller

Fraud rules & reviewscreened in real time

Refunds & payment supportour support team

Regulatory compliancehandled by us

Buyer’s statement showsPAYNOW.GG

Your product, your brand and your storefront stay yours. The obligations of the sale move to us.

World map highlighting PayNow's global payment coverage

Registered where your buyers are.

100+countries

120+payment methods

1,000+stores on PayNow

$30M+processed so far

Frequently asked questions

Hand off the hard parts.

Start selling with PayNow as your Merchant of Record. No credit card required.

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