Merchant of Record for Mobile Apps Worldwide

A merchant of record is the legal entity responsible for processing payments, collecting and remitting sales tax and VAT, absorbing chargeback liability, and handling fraud disputes on every transaction. When Allocents acts as your merchant of record for mobile apps, your team is relieved of all those obligations. Allocents files and remits tax across 190+ countries, manages chargeback disputes, and operates fraud protection so you can focus entirely on your product.

Yes. The April 2025 Epic v. Apple ruling permanently barred Apple from requiring US developers to use its In-App Purchase system exclusively. Allocents is built specifically for this post-ruling environment. You can offer direct billing alongside or instead of StoreKit to your US users without violating App Store guidelines as they stand under that ruling. Allocents handles the jurisdictional routing automatically.

Allocents Billing includes jurisdiction-aware routing that identifies where each buyer is located, applies the correct VAT, GST, or sales tax rate, collects it at checkout, and remits it to the relevant tax authority on your behalf. This covers 190+ countries. As the merchant of record, Allocents is the registered seller in each jurisdiction, which means you are not required to register for tax in those countries yourself.

Allocents Billing is the full merchant of record service at 5% + 50¢ per transaction. Allocents handles payments, tax, chargebacks, fraud, refunds, and customer support. Bring Your Own Stripe (BYOS) uses your existing Stripe account with the same SDK and UI flows at 0.5% of migrated revenue, but you retain merchant of record responsibilities including tax filing, fraud management, and chargeback resolution. BYOS is designed for larger teams with existing compliance infrastructure who want full control over their payment stack.

Allocents is designed to avoid conversion loss. The checkout experience uses native-feeling UI flows — including a bottom sheet with Apple Pay and Google Pay — so users never feel they have left the app. The SDK also includes A/B testing for discount levels, paywall copy, and prompt timing, and a gradual rollout starting at 10% of users so you can validate conversion metrics before scaling. You are not betting your full user base on day one.