Merchant of Record · Liability shield
Merchant of Record
Our name is on the invoice. Tax, compliance, payment and returns run through us, your brand sells in 750+ channels.
See before and afterTap a risk in the diagram.
Anything that can create liability in a sale hits us, not you.
Before and after
Who is liable when you sell in 30 countries?
One contract per channel, one tax number per country. Liability stays with you.
We are on the invoice, not you
As merchant of record we sell your goods in our own name. You deliver to the central warehouse, everything after that sits with us: listing, selling, shipping, returns, tax, compliance and the monthly settlement.
For you that means no company of your own in the target market, no tax adviser per country, no logistics of your own and no marketplace team.
What a merchant of record (MoR) does
A merchant of record is the company that appears as the legally registered seller of your products towards end customers, marketplaces and tax authorities. We are on the invoice, not you.
With that we take on the legal and operational responsibility for selling in Europe. You keep control of your brand, your products and your pricing.
What the MoR model means for you in practice
- No EU entity.We are your legal presence in Europe. No company formation, no branch office, no local tax adviser.
- No accounting per country.Invoices to end customers and to trade partners, dunning, credit notes and VAT filings across all relevant EU countries sit with us.
- No logistics of your own.60,000 square metres of IFS-certified central warehousing, 70 lorries a day, fulfilment for B2C, B2B and D2C.
- No compliance department.WEEE, packaging law, EPR, GPSR, product safety, CE and REACH.
- No marketplace administration.Listings, pricing, content and advertising across up to 750+ channels, run through IDEAL360.
- No returns chaos.Returns handling, customer service and quality control.
How merchant of record works

- Delivery.Your goods go to the central warehouse, 60,000 square metres, IFS-certified, in Germany. On request we collect them from your manufacturer and handle the import formalities.
- Listing and selling.Product data to marketplace standard, search-optimised listings, pricing and advertising campaigns. Across the connected channels, your own shop and bricks-and-mortar retail.
- Fulfilment.Picking, shipping to end customers and trade partners, returns handling and customer service run through us.
- Settlement.Monthly, net revenue less service costs, the remainder goes to you. Traceable in IDEAL360 down to the individual channel.
You hand over work, not control
The most common objection to the model is that you give up control. The opposite is true. You hand over the operational work and get transparency that most companies did not have before.
IDEAL360 connects every relevant data source in real time, from Amazon Seller Central and Zalando Partner through to your shop backend and your point-of-sale systems in retail. You see revenue and profitability per channel, costs per channel down to the cent, margin per product and channel, and stock in real time.
What compliance means in practice

WEEE, packaging law, EPR, GPSR, product safety, CE and REACH sit with us, not with you. This is the part of cross-border trade that rarely fails on revenue and often fails on paperwork.
MoR, a side-by-side calculation
Most companies underestimate the cost of EU-wide omnichannel distribution. The honest comparison:
| Build it yourself | With ALPHA POOL as merchant of record |
|---|---|
| Set up an EU entity: 15,000 to 30,000 euros, three to six months | No formation needed, start immediately |
| Local tax adviser per country: 12,000 to 36,000 euros a year | Accounting and VAT included |
| Compliance: 8,000 to 25,000 euros a year | All registrations included |
| Fulfilment contract and warehouse staff: 40,000 to 80,000 euros a year | 60,000 square metres of warehousing, 70 lorries a day, included |
| Full-time marketplace manager: 55,000 to 75,000 euros a year | Listing management included |
| Customer service team: 30,000 to 60,000 euros a year | Customer service included |
| Shop agency and analytics tools: 24,000 to 48,000 euros a year | IDEAL360 included |
| 150,000 to 350,000 euros a year, plus six months of lead time | 2.9% of revenue, four to eight weeks lead time |
Transparent pricing
- Potential analysis: free of charge.Five working days, ending in a dashboard with your real figures. No sales pitch.
- Audit: 3,500 euros.A solid assessment of your channel structure and the roadmap.
- Merchant of record: 2.9 per cent of revenue.Sell nothing and you pay next to nothing.
3 steps - 1 partner - all channels
In three stages, so you can stop at any point. The potential analysis takes five working days. After that we take over operations within four to eight weeks, depending on the complexity of your channel structure and the markets you want.
What the potential analysis shows
- Which channels are profitable and which burn money
- Where idle time and duplicated work tie up budget
- What revenue potential sits in unused channels
- What a consolidated dashboard changes about your ability to decide
What sets us apart from other MoR providers
- Our own infrastructure.60,000 square metres of warehousing, our own fulfilment, our own IT. None of it outsourced.
- Our own analytics platform.IDEAL360 is not a white-label product, it is our own dashboard. It brings together 100+ data sources, much of it in real time.
- Independent advice.We do not sell shops, software or ad space. We tell you which channels work for you.
- Roots in marketing.22+ years of work with testimonials, influencers and retail decision makers, plus 4,000+ talents in our portfolio. No other merchant of record has that lever.
- One partner.One contract, one dashboard, one contact instead of a patchwork of suppliers.
- Tied to the result.2.9 per cent of net revenue. Our result depends on yours.
ALPHA POOL focuses on what counts
22+ years in the market, 30+ years of experience across the group, 750+ marketplaces and retailers, 1,000,000+ square metres of warehousing in the EU including 60,000+ square metres of central warehousing in Germany, 4,000+ talents in the portfolio, 3bn+ media contacts delivered, 100+ connected data sources, 30+ countries integrated, 500+ clients, 600+ employees, one contact.
One provider - global reach
We connect you to the platforms that matter worldwide. Germany, Europe and beyond, live within weeks.
Many companies have placed their trust in us for years
From start-ups through the Mittelstand to large corporations.













Marketing meets omnichannel infrastructure
We do not bill hours - we deliver results - Guaranteed, no service waffle
"We do not produce service waffle, we deliver guaranteed results." Daniel Niemeier, Managing Partner
"It has never been this simple to get ecommerce services at completely transparent prices." Jana Hirsch, Partner
"You always get objective and independent advice, you can rely on that." Frank Bojack, Managing Partner
Frequently asked questions
What exactly is a merchant of record?
The legal seller of your products. We handle invoicing to the end customer, tax, returns, customer service and compliance in every EU country. You deliver the goods, we do the rest.
How quickly can I start?
The potential analysis usually takes five working days. After that we take over operations within four to eight weeks.
Do I have to change my shop system?
No. IDEAL360 is system-agnostic and connects through APIs to all common shop systems and marketplaces. No system change, no migration.
What does it cost to get started?
The potential analysis is free of charge. The audit costs 3,500 euros. After that, 2.9 per cent of revenue.
How is this different from an ecommerce agency?
An agency builds a shop or runs a marketplace. We take over the operation, as an operating partner rather than a supplier. One contract, one dashboard, one contact for every channel. Plus more than 20 years of marketing experience and work with celebrities and influencers.
Who is this for?
Manufacturers and brands selling, or wanting to sell, across at least three channels and willing to hand over the coordination. It becomes worthwhile from around one million euros of online revenue a year.
Do I lose control of my brand?
No. Brand presence, pricing, range and communication stay with you. We are the operational arm. In IDEAL360 you see in real time what happens on every channel.
Do I need my own company in the EU?
No. As your merchant of record we are the EU entity. You can sell across the entire EU from the United States, the United Kingdom, Turkey, Asia or anywhere else.
How is it settled?
Monthly. You receive the net profit, that is revenue less fulfilment costs, marketplace fees, advertising costs and our 2.9 per cent. All traceable in IDEAL360.
Can I start with individual channels?
Yes. Many clients start with two or three channels and expand. We recommend a rollout driven by data rather than by instinct.
Does this work for B2B?
Yes. The model covers B2C, D2C and B2B. We supply end customers, trade partners and wholesalers from the same warehouse.
Have our services pre-financed
Together with our financing partners we find the right solution for you. If a service is missing from the portfolio, tell us. We keep extending it.




