MoR mode
Suby is your Merchant of Record and takes on the full legal and tax liability for every transaction. You never register for foreign tax IDs, file returns, or deal with tax authorities.
PayFac mode
You remain the seller of record. You are responsible for calculating, collecting, declaring, and remitting sales tax, VAT, and GST yourself, worldwide.
Mode assignment is handled by Suby during onboarding, based on your business profile, see Review Process. If you’d like your account to run on MoR mode specifically, let the support team know when you apply.
What Suby Handles (MoR mode only)
Tax Calculation
Real-time tax rates applied at checkout based on the customer’s location.
Tax Collection
Included in the checkout price shown to the customer.
Tax Remittance
Suby files and pays taxes to the relevant authorities on your behalf.
Ongoing Compliance
We stay current with changing regulations across all supported jurisdictions.
Supported Taxes (MoR mode)
What This Means for You
MoR mode
No foreign tax registration required. No tax returns to file. No exposure to tax liability in markets where you sell. Your revenue is net of taxes, Suby handles the gross amount.
PayFac mode
You register, calculate, collect, and remit tax yourself in every jurisdiction where you’re liable to. Suby does not handle any part of this for you.
Learn More
What is a Merchant of Record
Learn how the MoR model works and what it means for your business.
What is PayFac
Learn how the PayFac model works and what it means for your business.
Taxes & VAT Handling (MoR)
Technical details, B2B reverse charge, US nexus, and FAQ.
Taxes & VAT Handling (PayFac)
What you need to set up yourself if you’re on PayFac.