Merchant of Record vs. Independent Sales Organization for Software, SaaS & Video Games

Modelo Merchant of Record

MoR takes on full legal and financial responsibility for transactions.

Independent Sales Organization

ISO provides payment facilitation services, but the merchant remains the responsible party for legal, tax, and compliance matters.

Recurso 

Merchant of Record 

ISO

O que isso significa para você?

Função 

Como Merchant of Record autorizado, assume total responsabilidade pela conformidade com todas as regulamentações relevantes. Essa entidade atua como revendedor direto para o cliente final, gerenciando toda a transação do ponto de vista jurídico e contratual.

An ISO is the middleman who helps merchants create accounts with payment processors without taking on any financial or legal responsibility. Although it does not manage transactions from beginning to end, it allows businesses to accept payments.

Com um MoR: An MoR relieves you of financial, legal, and compliance obligations. In contrast, an ISO helps you set up payment acceptance, but you are still responsible for risk and compliance.

Responsabilidade 

O Merchant of Record assume total responsabilidade, incluindo o cálculo preciso, a cobrança e o repasse dos impostos aplicáveis. Ele garante a aderência a todas as estruturas legais e regulatórias relevantes e assume a responsabilidade por gerenciar e mitigar atividades fraudulentas. Além disso, fornece cobertura de conformidade com o PCI DSS, lida com os regulamentos de proteção ao consumidor e gerencia contestações e responsabilidades de reembolso de acordo com as leis locais.

ISO does not assume responsibility or liability for fraud, sales taxes, and regulatory compliance. The vendor is still solely liable.

Com um MoR: A MoR shields the company against legal and tax risks. With an ISO, the company is still liable for all liabilities and exposed.

Gerenciamento de assinatura 

O modelo MoR normalmente oferece recursos abrangentes para gerenciar assinaturas, incluindo cobrança recorrente, modificações de planos, upgrades, downgrades e processos de cancelamento.

ISO usually they usually don’t have direct tech platform / gateway.

Com um MoR:
Through an MoR partnership, companies gain access to turnkey subscription-based systems. 

Alcance Global 

The Merchant of Record enables extensive global market access by supporting various international payment methods and currencies. Importantly, it removes the necessity for the original merchant to establish and maintain local legal entities in each target market.

Limited global expansion capabilities. ISOs are region-specific and cannot enable full compliance or legal selling in other countries without further infrastructure.

Com um MoR:
Business can quickly expand worldwide, as MoR provides the required infrastructure to achieve compliance.

Atendimento ao cliente 

O Merchant of Record gerencia diretamente as solicitações de atendimento ao cliente referentes a todos os aspectos relacionados ao pagamento da transação, como consultas de cobrança, processamento de reembolsos e resolução de disputas de pagamento.

Merchants are responsible for handling all customer care internally; ISO does not offer direct customer support.

Com um MoR:  Businesses are awarded with complete handling of payment-related queries, ensuring no additional resources need to be invested in this direction. 

Recurso 

Merchant of Record

ISO

O que isso significa para o usuário? 

Cobrança de Imposto sobre Vendas/IVA

✅ Lida com todos os cálculos de impostos com precisão e conformidade garantidas em todas as jurisdições.

❌ Does not handle tax calculations or compliance; this remains the merchant’s responsibility.

Com um MoR: Businesses can offer customers seamless checkout experiences with accurate taxes already calculated.

Declaração, Recolhimento e Relatórios de Impostos 

✅ O MOR assume tudo, desde o gerenciamento de todas as declarações e pagamentos de impostos até os relatórios fiscais. 

❌ Not involved in tax filing or reporting; the merchant retains full responsibility.

Com um MoR: SaaS, software, and video games companies benefit from compliant transactions without task-related risk.

Gestão de Registro Fiscal

✅ Gerencia registros fiscais em jurisdições globais

❌ The merchant is required to manage their own tax registrations in every jurisdiction where they have nexus.

Com um MoR: Merchants can sell anywhere globally, adhering to existing tax regulations. 

Atualizações das Alíquotas de Impostos

✅ Monitora e implementa continuamente as alterações nas alíquotas de impostos.

❌ The merchant is responsible for monitoring tax rate changes across all jurisdictions.

Com um MoR: Through an MoR partnership, businesses can rest assured that tax rate monitoring is fully handled. 

Faturamento de IVA/GST

✅ Gera automaticamente notas fiscais totalmente compatíveis para todas as transações

❌ The merchant is responsible for generating compliant tax invoices.

Com um MoR: Businesses can automatically offer customers tax-compliant invoices. 

Privacidade de Dados (ex: GDPR, CCPA)

✅ Conformidade total com a privacidade de dados para operações de pagamento 

❌ Merchant is liable for privacy compliance

Com um MoR: Businesses can rest assured that users’ data is collected, stored, and handled according to existing regulations. 

Conformidade Financeira e PCI DSS 

✅ Garante total conformidade com o PCI-DSS 

❌ No support; the merchant is responsible for maintaining PCI-DSS compliance.

Com um MoR: Through an MoR partnership, merchants can rest at ease, knowing that payment data is adequately handled and stored. 

Requisitos AML & KYC

✅ Gerencia programas AML/KYC completos

❌The merchant is fully responsible for ensuring AML/KYC compliance.

Com um MoR: Uma MoR can effectively meet all local requirements without external help, reducing operational overhead. 

Monitoramento Regulatório

✅ Monitoramento contínuo e implementação de mudanças regulatórias em todo o mundo

❌ Businesses are required to stay on top of regulatory changes in all jurisdictions.

Com um MoR: MoR protects businesses by ensuring that legal compliance follows the regulation changes. 

Detecção e Responsabilidade por Fraude

✅ Assume a responsabilidade principal pela detecção e prevenção de fraudes

⚠️ May provide fraud detection tools, but generally this is done by the acquirer

Com um MoR: Through the MoR’s extensive fraud protection infrastructure, businesses are better protected against fraud and financial loss.

Gerenciamento de Chargebacks

✅ Gerenciamento de chargeback garantido 

✅ Often provides chargeback management tools and support.

Com um MoR: Having the expertise and infrastructure, the MoR removes this operational burden.

Suporte à Auditoria

✅ Passa por auditorias de conformidade abrangentes, reduzindo a carga do comerciante

❌ The merchant must handle all internal/external audit preparation.

Com um MoR: Businesses benefit from independently verified compliance, removing the internal burden of completing these processes on their own. 

Velocidade de entrada no mercado

✅ Entrada imediata no mercado sem requisitos de entidade local

⚠️ Can speed up the payment setup process, but does not address more general market entry requirements like regulatory compliance or tax registration.

Com um MoR: Businesses can easily expand in any region around the world, benefiting from an established infrastructure. 

Métodos de pagamento suportados

✅ Cobertura estratégica de métodos de pagamento otimizados para máxima conversão

✅ Focuses on particular payment methods and can offer knowledge on how to maximize payment acceptance. ISO is a reseller for merchant accounts for an acquirer/payment processor, hence it only handles card payments.

Com um MoR: Both the MOR and the ISO offer a strategic payment method package, together with focused expertise.   

Suporte à moeda local

✅ Totalmente fornecido 

✅ Often supports multiple currencies, though coverage may vary by region and ISO.

Com um MoR: An MoR partnership offers strong local currency support anywhere in the world. 

Preferências de pagamento regionais

✅ Otimização de pagamentos regionais baseada em dados

✅ Often supports local payment preferences. However, ISO is a reseller for merchant accounts for an acquirer/payment processor, hence it only handles card payments.

Com um MoR: Businesses can provide customers with their preferred payment methods, increasing conversion rates and, by extension, profitability. 

Restrições geográficas

✅ Sem restrições 

⚠️ May be limited to regions where the ISO has established banking relationships.

Com um MoR: Businesses can enter any market, as the MoR provides the required infrastructure. 

Localização de idioma

✅ Localização completa do checkout otimizada para conversão

❌ Requires third-party tools

Com um MoR: MoRs can provide merchants with integration and localized checkout pages. 

Requisitos comerciais locais

✅ Elimina a necessidade de registro comercial local na maioria dos mercados

❌ The merchant must establish local entities to sell and collect payments legally abroad.

Com um MoR: To quickly expand in any chosen region, businesses are not required to set up local entities, as they benefit from the MoR established infrastructure. 

Recurso 

Merchant of Record

ISO

O que isso significa para o usuário? 

Infraestrutura de Cobrança Recorrente 

✅ Fornece um sistema completo de gerenciamento de assinaturas com lógica de cobrança

❌ Not included, since they are just resellers of merchant accounts; ISO is not involved in the payment processing / billing

Com um MoR: Companies can completely delegate the management of subscriptions, removing the need for third-party integration. 

Gerenciamento de Cobrança 

✅ Gerencia automaticamente pagamentos com falha com lógica de repetição otimizada, incluindo comunicações e novas tentativas de pagamento

❌ No support; they are not involved in processing payments

Com um MoR: Businesses obtain a smooth resolution of unsuccessful payments. 

Atualizador de Método de Pagamento

✅ Inclui serviços automáticos de atualização de cartão

❌ No support; they are not involved in processing payments

Com um MoR: Businesses are provided with automatic tools to keep payment methods current. 

Conformidade de Assinatura

✅ Gerencia a conformidade regulatória para renovações automáticas 

❌ No support for compliance management for subscriptions

Com um MoR: The business is provided with global compliance for subscription models.

Gerenciamento do Período de Teste

✅ Suporta totalmente os períodos de teste com conversão automática para pago 

❌ No support; they are not involved in processing payments

Com um MoR: Complete support is provided for trial periods with integrated conversion flows. 

Notificações de Assinatura

✅ Mantém a comunicação da assinatura com o usuário final 

❌ Sem suporte 

Com um MoR: 

The MoR provider ensures a comprehensive customer experience by handling subscription-related communications.

Fluxos de Receita Adicionais

✅ Oportunidades para upselling, cross-selling e pacotes por meio de recursos sofisticados da plataforma

❌ No support for establishing additional revenue opportunities; 

Com um MoR: With direct access to integrated solutions, businesses may guarantee additional revenue streams, prepared to optimize customer lifetime value. 

Análise de Assinaturas

✅ Fornece dados específicos de assinatura para uma melhor tomada de decisão

⚠️ Limited analytics, often requiring third-party integration

Com um MoR: With the support of a Merchant of Record, companies can use specific subscription KPIs to make data-driven decisions. 

Processamento de Cancelamento

✅ Gerencia fluxos de trabalho de cancelamento, incluindo a conformidade com os requisitos locais

❌ No support; they are not involved in processing payments

Com um MoR: When it comes to handling cancellation requests, the MoR is a reliable partner. 

Conversão de Gratuito para Pago

✅ Fluxos integrados para converter usuários gratuitos em assinaturas pagas

❌ No support; they are not involved in processing payments

Com um MoR: Optimized and effective conversion channels from free to paid customers are advantageous for subscription businesses. 

Falhas e Recuperação de Pagamento

✅ Estratégias sofisticadas de repetição e ferramentas de otimização de pagamento

❌ No support; they are not involved in processing payments

Com um MoR: Because MoRs take on the legal responsibility for processing payments, targeted and advanced payment recovery methods are required (optimized routing, smart retry logic, card updater, dunning management). 

Componentes de Cobrança Baseados em Uso

✅ Inclui recursos de cobrança por consumo 

❌ Sem suporte 

Com um Mor: Usage-based pricing gives businesses more flexibility, leading to increased profitability. 

Recurso 

Merchant of Record

ISO 

O que isso significa para o usuário? 

Suporte de Pagamento para Clientes

✅ Gerencia diretamente as consultas de clientes relacionadas a pagamentos

❌ Typically, ISOs do not offer customer support, although they do play a crucial role in ensuring a smooth payment experience for everyone involved

Com um MoR: The MoR bears the operational load and associated expenses of interacting with customers regarding payment concerns, previously handled by the merchant. 

Processamento de Reembolsos

✅ Gerencia o processo e as políticas de reembolso de acordo com as regulamentações locais

❌ No support; ISO is not involved in the payment processing, thus the refund processing is done directly by merchant with payment processor / acquirer

Com um MoR: Companies can rely on a system and compliance framework partner to manage the refund process effectively.

Sistema de Gestão de Pedidos

✅ Fornece recursos de gerenciamento de pedidos e notificações ao cliente

❌ Not typically offered by ISOs

Com um MoR: To ensure order management, businesses do not have to spend money on third-party integrations. This is successfully done by the MoR. 

Comunicação com o Cliente

✅ Lida com e-mails transacionais (recibos, confirmações de pedidos)

❌ Not typically offered by ISOs

Com um MoR: The merchant can invest more in other crucial areas, like product development or marketing, as the MoR manages transactional communications. 

Ferramentas de autoatendimento do cliente

✅ Fornece portais de clientes para histórico de pedidos, assinaturas, etc.

❌ Not typically offered by ISOs

Com um MoR: The operational workload is significantly reduced by the available self-service options for customer support. 

Integração de sistema 

✅ Integração rápida e assistida para entrada rápida no mercado 

✅ Integration support, often technically focused

Com um MoR: Businesses receive assistance (a dedicated account manager, many direct channels of communication) and guidance (full documentation, quick system customizations). 

Avaliação de risco

✅ Revisão cuidadosa do modelo de negócios e do produto, devido ao fato de que o MoR assume total responsabilidade pela revenda de produtos. 

⚠️ Handles the application process, but the approval for the merchant account comes from payment processor / acquirer

Com um Mor: Merchants undergo a thorough screening procedure that can guarantee efficient adjustments and assist in identifying problems early on. 

Gestão de Contas

✅ Garante gerentes de contas dedicados para orientação estratégica e resposta rápida 

⚠️ Some ISOs might offer a more basic level of account management with limited personalization. However, this varies 

Com um MoR: Fast response times, strategic approaches to different demands, and a personalized approach are offered to businesses. 

Portal do Fornecedor

✅ Painel completo e unificado para vendas, impostos, conformidade e dados do cliente

⚠️ ISO dashboard limited to payment metrics

Com um MoR: An MoR integration ensures easy access to the collection of comprehensive business insights into a single dashboard. 

Suporte Técnico de Integração

✅ Amplo suporte de integração, incluindo opções de personalização

⚠️ Technical support primarily focused on payment integration

Com um MoR: A proactive technical team promptly responds to requests for modification tailored to a particular business. 

Resolução de Disputas 

✅ Gerencia os processos de gestão de disputas com os clientes

❌ Merchant responsibility

Com um MoR: MoRs not only resolve conflicts, but they also possess the requisite expertise to do it successfully.