What is Merchant of Record — and how does Juuli use it for freelancers?
What "Merchant of Record" means
A Merchant of Record (MoR) is the party that is legally responsible for a sale — issuing the compliant invoice, charging the customer, and handling the related tax obligations such as VAT. Instead of the seller carrying all of that paperwork and liability alone, the MoR steps in as the official seller of record on the transaction.
How Juuli acts as your Merchant of Record
When you raise an invoice to a client through Juuli, Juuli becomes the Merchant of Record for that invoice. In practice, this means Juuli takes on the compliance side of the sale so you can focus on your work:
- The invoice is issued in a legally valid format on your behalf.
- VAT and tax compliance for the transaction are handled by Juuli as MoR.
- Your client receives, reviews, and approves the invoice, then pays through the platform.
- Once your client pays, the funds are held in your Juuli Invoices balance (Invoices → Balance). From there you request a withdrawal to your own bank account — you do not need a Juuli IBAN to get paid through invoicing.
The invoice moves through clear stages — from draft, to finalized, to approved, sent to your customer, approved and paid by them, and finally completed — so both you and your client can always see where things stand.
Who can use it today
Merchant of Record invoicing is currently available for Freelancer accounts only. Invoicing for Sole Trader and Company accounts is coming soon. You can invoice clients in 15+ currencies, making it straightforward to work with customers across many countries.
What it costs
Juuli charges a Merchant of Record service fee of 4.5% per invoice. You can choose who covers this fee — either you as the freelancer, or your client — when the invoice is created.
| Item | Detail |
|---|---|
| MoR service fee | 4.5% per invoice |
| Who pays | Freelancer or client (you choose) |
| Available for | Freelancer accounts |
Why this helps freelancers
Cross-border invoicing usually means navigating unfamiliar VAT rules and producing tax-correct documents for each client. By acting as Merchant of Record, Juuli carries that compliance burden, so you get paid through a regulated platform without becoming a tax expert in every country your clients are based in.
Related: How do I create and send an invoice?
Still have questions? Email our support team at support@juuli.com — we're happy to help you get your first invoice out the door.