Inputs
Use monthly assumptions. Direct billing models payment processing, tax burden, disputes, and internal overhead explicitly. The MoR side collapses those responsibilities into a fee stack plus any fixed platform cost.
Global Checkout Strategy
Merchant of Record vs Direct Billing Profit Calculator
MoR이 수수료는 더 비싸 보여도 실제로는 세금·차지백·컴플라이언스·결제 운영 부담을 줄여 더 많이 남길 수 있습니다. 반대로 직접 결제 스택이 이미 충분히 효율적이면 MoR은 추가 비용일 뿐입니다. 이 계산기는 두 모델을 같은 월간 매출 기준으로 나란히 비교해 실수령액과 손익분기 MoR 요율을 보여줍니다.
Editable planning model: provider policies, tax treatment, refund handling, and dispute rules vary by country and platform. Treat this as an operator-side decision model, not accounting or legal advice.
Direct Billing Net
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Take-home rate: —
Merchant of Record Net
—
Take-home rate: —
Monthly Delta (MoR − Direct)
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Positive means MoR keeps more.
Break-even MoR Fee Rate
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Above this rate, direct billing wins.
Waiting for valid inputs.
Annual Delta
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Monthly delta × 12.
Annual MoR ROI
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Annual delta ÷ annual MoR cost.
Operator Summary
Enter your assumptions to compare take-home under direct billing and Merchant of Record models.
Current MoR vs Break-even
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Current MoR fee minus break-even rate.
Interpretation
If direct billing already runs lean, MoR becomes pure drag. If tax and ops overhead are real, MoR may buy back net margin even at a higher fee headline.
| Metric | Direct Billing | Merchant of Record |
|---|---|---|
| Gross billings | — | — |
| Refund loss | — | — |
| Recognized revenue | — | — |
| Chargeback orders | — | — |
| Chargeback revenue loss | — | — |
| Processor / MoR variable fees | — | — |
| Per-order fixed fees | — | — |
| Tax burden | — | — |
| Chargeback case fees | — | — |
| Compliance + billing ops | — | — |
| All-in cost stack | — | — |
| Net take-home | — | — |
What to pressure-test next: if your break-even MoR fee rate is far above actual MoR pricing, the direct stack is probably undercounting tax, dispute, or operational burden. If the break-even rate is below current MoR pricing, focus on direct billing efficiency or reconsider whether you actually need outsourced tax/compliance coverage.