- Short answer
- No — you are: Shopify's terms make the seller the merchant of record; only Managed Markets orders move it to Global-e.
- Managed Markets orders
- Global-e takes the role, so you need no tax registrations in the countries you sell to
- Still yours under Managed Markets
- Return requests, refunds, and chargebacks Managed Markets doesn't cover
- Not handed to Global-e
- B2B, zero-value and digital-only orders
- US marketplaces
- Amazon, Etsy and TikTok collect and remit sales tax for you; Meta stopped for new orders from August 26, 2025
What do Shopify's terms say about who the seller is?
Shopify's Terms of Service say its services are not a marketplace: any contract of sale is directly and only between you and your customer.
You are the seller or merchant of record for all sales through the Services.
Paying through Shopify Payments doesn't change this: the Shopify Payments terms we read in October 2026 name a merchant of record only for Managed Markets — Global-e.
When does Global-e become the merchant of record instead?
With Shopify Markets on its own, you remain the merchant of record; Managed Markets adds Global-e in that role for a per-order fee. See how duties and taxes split.
- Register for and remit taxes
- Arrange local payment methods
- Organize shipping and fulfillment
- Handle duties and customs
- Global-e remits tax and manages duties
- No tax registrations in the countries you sell to
- Checkout tells customers they buy from Global-e
- Return requests and refunds still come to you
- Chargebacks Managed Markets doesn't cover stay yours
Even with Managed Markets on, you stay the merchant of record for:
- B2B orders, which Managed Markets doesn't support;
- zero-value orders;
- orders of only digital products.
Who is the merchant of record on marketplace orders?
In the US, Shopify's automated-filing guidance lists marketplaces where you aren't the merchant of record, such as Amazon and TikTok, and says those two and Etsy collect and remit sales tax as marketplace facilitators.
Meta (Facebook and Instagram) stopped being a marketplace tax facilitator for new orders created as of August 26, 2025, so that tax is yours. On Agentic Storefronts on Meta, Shopify says: “You remain the merchant of record.”
Unsure about a sale? Check the Filed by channel column of the taxes finance report, then whether Shopify files that tax.
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