# How to Use a Merchant of Record in Poland In 2026 > Learn how Polish SaaS businesses use a Merchant of Record to accept global payments, automate VAT compliance, and expand without foreign entities. - **Author**: Joshua D'Costa - **Published**: 2025-02-18 - **Category**: Merchant of Record, Tax & Compliance - **URL**: https://dodopayments.com/blogs/en/merchant-of-record-poland --- A Polish SaaS company uses a Merchant of Record so one partner becomes the legal seller abroad and takes over VAT, GST and US sales tax obligations, removing the need for foreign entities or country-by-country tax registration. In practice that solves the two things that block global expansion from Poland: patchy access to international payment gateways and the cost of EU and non-EU VAT compliance. Poland's SaaS market has been growing at roughly a 20% compound annual rate, on track to roughly double from about $1.09 billion to $2.28 billion by 2029. That growth is driven by digital transformation among local businesses adopting cloud tools. The sections below cover why Polish companies reach for an MoR, the specific challenges they hit, and how Dodo Payments addresses each one. ## Why Polish Companies Need a Merchant of Record When it comes to cross-border transactions, Polish businesses often struggle. Limited access to reliable international payment gateways, strict regulatory requirements, and the complexities of handling VAT and other taxes can hinder global expansion. > Most SaaS founders underestimate the cost of tax compliance. It is not just filing returns. It is registration, calculation at checkout, remittance, and audit readiness across every jurisdiction where you have customers. > > \- Ayush Agarwal, Co-founder & CPTO at Dodo Payments Global players like Stripe and PayPal are popular options for many but they come with significant hurdles in Poland. For example, **Stripe** does offer the ability to accept payments via **Przelewy24 (P24)**, a local payment provider in Poland. However, merchants have reported that BLIK, a widely used mobile payment method in Poland, is not directly available through Stripe, and neither is PayU. This is why many teams compare Stripe setup decisions against a true MoR model in this [Stripe vs merchant of record](/blogs/stripe-vs-merchant-of-records) breakdown. **PayPal Europe** on the other hand has faced significant regulatory challenges in Poland, including a fine reported at around $27.3 million over unclear contract provisions. Poland's antitrust and consumer protection authority, UOKiK, determined that the language used in PayPal's contracts was too vague, leaving customers unsure about which actions were prohibited and what penalties could be imposed, which also raises practical questions about [PayPal as a merchant of record](/blogs/paypal-or-merchant-of-record). The success of **BLIK** highlights a strong shift towards a digital economy, with tens of millions of transactions processed domestically. Local payment methods like BLIK boost convenience and drive domestic sales, but they do nothing for a business selling into the US or Asia, which still needs broad [local payment method coverage](https://dodopayments.com/payments/local-payment-methods) in each destination market. These challenges make it even more essential for companies to adopt a Merchant of Record model that can handle these issues. ## Challenges in Expanding Globally from Poland 1. **Limited Access to International Payment Gateways** Many global payment platforms, like Stripe and PayPal, have restrictions or require businesses to set up foreign entities. This can be a significant barrier for Polish businesses looking to access international markets. 2. **Complex Regulatory Environment** Poland's regulatory landscape includes strict e-commerce laws, the General Data Protection Regulation (GDPR) compliance, and evolving tax policies. Navigating these requirements can be time-consuming and costly, especially for small and medium-sized enterprises (SMEs). 3. **Tax Compliance** Handling VAT, GST, and other tax obligations for cross-border transactions is a major challenge. Businesses need professional guidance right from the start, assistance during the VAT and VAT-UE registration process. Failing to meet tax requirements can result in severe penalties, costly audits, and ultimately, lost revenue. 4. **Delayed Payments** International transactions often come with delays or blocked payments, disrupting cash flow and hindering business growth. ## How Dodo Payments Can Help The Merchant of Record (MoR) solution is designed to simplify global payment processing and ensure compliance. This is how Dodo Payments helps; **1\. Seamless International Payments** Accept payments from customers across 220+ countries and territories using 40+ payment methods and 80+ currencies, with checkout in 21 languages. Whether your customers are in Europe, the Americas, or Asia, it is one integration rather than one per market. **2\. Compliance & Tax Handling** Tax calculation, filing and reporting across 190+ countries is included at no extra cost, covering VAT, GST and US sales tax. For EU-specific rules such as the place-of-supply test and the OSS return, see the [EU VAT guide for SaaS](https://dodopayments.com/blogs/eu-vat-saas-guide-2026). **3\. Secure Payouts** Payouts are free, with a $5 fee only when a payout is under $1,000, and standard FX applied on non-USD settlements. There is no fixed monthly cost and no setup fee, so the model suits teams whose international volume is still ramping. **4\. No Foreign Entity Required** Forget the hassle of setting up a foreign business entity or opening offshore bank accounts. With Dodo Payments, you can sell internationally without any of these complications. ## FAQ ### Why should Polish SaaS companies use a Merchant of Record? Polish SaaS teams use an MoR to simplify global payments, automate tax handling, and reduce compliance overhead when selling internationally. It helps companies scale faster without building full in-house tax and legal operations. ### Can I accept international payments from Poland without a foreign entity? Yes, many MoR setups let you sell globally without opening separate offshore companies in each market. The MoR handles the seller-side obligations for covered transactions. ### How does an MoR help with VAT and cross-border tax compliance? An MoR typically calculates tax at checkout, issues compliant invoices, and remits VAT or sales tax to relevant authorities. This lowers the risk of missed filings and multi-country compliance errors. ### Is a Merchant of Record better than using Stripe or PayPal only? For local-only use cases, direct processors can be enough, but cross-border SaaS usually needs more than payment routing. An MoR adds tax, invoicing, and regulatory coverage on top of payment acceptance. ## Final Thoughts Businesses aiming to expand in Poland cannot afford to overlook the importance of integrating [Merchant of Record](https://dodopayments.com/payments/merchant-of-record) into their payment options. Global expansion comes with its own set of challenges; from limited access to international payment gateways to complex tax and regulatory requirements, businesses need a solution that simplifies global transactions. A Merchant of Record (MoR) like Dodo Payments can help Polish businesses overcome these challenges. With seamless international payments, reliable payouts, and no need for foreign entities, making global expansion simpler and hassle-free. Explore [Dodo Payments](https://dodopayments.com/) and experience the future of seamless, compliant, and hassle-free payment processing. --- - [More Merchant of Record articles](https://dodopayments.com/blogs/category/merchant-of-record) - [All articles](https://dodopayments.com/blogs)