Coverage desk

Merchant of record

Source-backed reporting and analysis connected to the companies, capabilities, authorities, and operating domains it affects.

August 14, 2026Merchant of record

Paddle's merchant-of-record role does not define every transaction

Paddle documents a merchant-of-record model that can calculate, collect, file, and remit indirect tax for covered software sales. That operating role is meaningful, but it does not by itself establish that every entity, product, customer, channel, country, invoice, refund, or contract sits inside the covered transaction scope.

8 minTransaction-scope analysis

July 24, 2026Authority Guidance

HMRC’s MTD rules make VAT record aggregation a governed control

HMRC permits specific VAT records to be summarized or adjusted without rewriting every underlying supply record. The permission is bounded by transaction type, value, return period, tax rate, and retained source information, so aggregation belongs in the tax-control design rather than a generic data-compression setting.

8 minVAT recordkeeping analysis