If you want to sell products to European consumers as a non-European brand, you quickly run into a maze of VAT obligations, customs formalities and consumer law. The most efficient solution? A Merchant of Record.
What exactly is a Merchant of Record?
A Merchant of Record (MoR) is the legal entity recognised as the selling party in a transaction. The MoR appears on the invoice, remits VAT, complies with local consumer law and is liable for the sale towards the customer.
📋 Simply put: the MoR is the seller on paper. You retain full control over your brand, product and price — but the MoR handles everything related to the European market.
What does a Merchant of Record handle for you?
- VAT registration and remittance in all relevant EU countries
- Customs and import formalities upon entry into Europe
- Liability towards the consumer (right of return, warranty)
- Marketplace accounts on bol.com, Amazon, eBay, etc.
- Consumer legislation per country (GDPR, right of withdrawal)
What is the difference from a distributor?
A distributor buys your products and resells them — you lose control over price, brand and customer relationship. A MoR works differently: you retain full control. The MoR acts only as the legal seller.
When do you need a MoR?
A MoR is particularly valuable if you want to launch quickly in Europe without first setting up your own BV or GmbH, if you want to avoid VAT complexity, or if you do not want to carry the operational burden of European marketplaces yourself.