Everything we handle, item by item.

This is the part of selling that nobody puts on a homepage — because it's tedious, it's jurisdictional, and it's the part that actually stops people from selling across borders. lernaura is the merchant of record on every sale. We are the legal seller, which means everything below is ours to run. All of it is included in the 5% + €0.50, with nothing hidden behind an upgrade tier.

We've grouped it six ways: tax, payments, customer-facing transactions, money movement, compliance, and accounting. If your accountant wants the detail behind any payout, it's one export away.

Tax — registered, collected, filed

EU VAT, every member state. Selling a digital product to a consumer in Stockholm means charging Swedish VAT, showing the VAT-inclusive price before checkout, issuing a compliant invoice, and remitting to the Swedish authorities. We do all of it, for all 27 member states, on every sale — the correct rate at checkout, VAT-inclusive prices on your storefront from the first impression, and the filings made on schedule. You see one clean payout; the tax authority sees a compliant return.

North America, booked like a sale next door. A sale to Toronto gets the same treatment as a sale to Turin: the correct tax treatment applied at checkout, the invoice issued, the paperwork ours. Buyers across Europe and North America are covered today, with more countries opening on both sides — and when a new market opens, it's a switch we flip, not a registration project on your desk.

UK VAT, separately and correctly. The UK left the EU VAT regime after Brexit, so selling into the UK takes its own registration and its own filings. We hold the registration, charge the right UK VAT on consumer sales, issue compliant invoices, and file on schedule. If the UK rules drift further from the EU's — and they have been — that drift is our work, not yours.

Year-end paperwork, prepared. The quiet tax that eats a January: B2B sales of digital services across EU borders need EC sales lists; other jurisdictions want their own year-end forms. Where the authority accepts direct filing we file; where it doesn't, your accountant gets a fully prepared form instead of a shoebox of receipts.

Business buyers, reverse-charged. When a company buys from you B2B, the invoice is reverse-charged — no VAT charged, the buyer self-accounts. That only works if their tax ID is valid, so we validate it in real time at checkout and store the evidence in case it ever needs to be produced. None of this surfaces in your inbox; it surfaces as a clean invoice the buyer's accountant accepts — and it's what makes B2B servable almost anywhere.

Payments — taking the money cleanly

The payment methods your buyers actually use. Every market has an instrument that converts far better than a generic card form — direct debit in Germany, iDEAL in the Netherlands, wallets almost everywhere. We surface the right options for each buyer automatically and reconcile them all onto a single payout. If a buyer can't see their preferred method, they don't buy; on lernaura they see it.

Failed payments, recovered. A subscription where 3% of cards fail every renewal is a 3% churn rate you never chose. We recover failed payments with updated card credentials and intelligently timed retries, and the recovered revenue lands in your normal payout. You see the resilient revenue, not the machinery.

FX without the spread games. A buyer in Sweden sees kronor; a buyer in Canada sees dollars; you get paid in your currency. Rates are taken transparently at transaction time, with no marked-up spread layered on top — a buyer paying the local price funds the same amount on your books regardless of how the wholesale rate moves.

Fraud, stopped upstream. Every transaction is screened before authorisation. Blocked attempts never touch your books — they're declined before they become a transaction you'd have to refund and dispute later — and genuine buyers aren't asked for extra friction unless the risk genuinely demands it.

Customer-facing transactions — the receipts and the recoveries

Chargebacks, fought with evidence. When a buyer disputes a charge, someone has days to respond with evidence or lose by default. On most platforms that someone is you, at 11pm, uploading PDFs. Here it's us: we assemble the evidence — access records, terms acceptance, communication history — file the response with the card network, and escalate with the buyer's bank when needed. You see the outcomes, not the forms.

Refunds, enforced consistently. Your refund policy is your decision — no refunds, 14-day money-back, partial refunds, pro-rated on subscriptions. We enforce it consistently and tax-correctly: the buyer sees a clean confirmation, the deduction shows on your next payout, and the filings automatically reflect the reversed liability.

A correct invoice, every country, every time. Every transaction generates a tax-compliant document under the buyer's local rules — which vary more than you'd expect — with your branding on every one. Business buyers see a proper reverse-charge invoice; consumers see the VAT stated the way their country requires. You never issue one manually.

Renewals that recover instead of churning. When a renewal fails, the days that follow decide whether the customer churns or recovers. We run the sequence — retries, grace periods that preserve access, a gentle nudge instead of locked-out content — so a temporary card issue doesn't end the relationship. You see the recovery rate; your customer barely notices.

Money movement — getting paid

Payouts in your currency, on your schedule. You choose the payout currency — one of six: EUR, SEK, NOK, GBP, USD, CHF — and the cadence, weekly or monthly. Payouts run on local bank rails, so there's no wire fee eating each one, and your bank statement matches your lernaura statement line for line. One line per payout; one number on your tax return.

Compliance — data and the regulatory layer

Data-protection requests, resolved. Running a customer base under GDPR is its own quiet job: access requests, deletion timelines, retention rules, breach protocols. When a customer exercises a right, the cascade runs across purchases, content and history automatically — you see "request resolved", and the choreography underneath is ours.

Rule changes, absorbed. Payment authentication rules, platform reporting duties, invoicing directives — the regulatory ground under online selling moves every year. We track the changes and ship the updates inside the platform. You don't get an email saying a new requirement lands April 1st; you'd already be running it.

Accounting — closing the books

Exports your accountant says thank you for. Every payment ties to a transaction, every transaction to an invoice, every payout to a bank deposit, every tax line to a filing. Exports come in the formats accountants actually use, broken out by tax jurisdiction and revenue category. You hand over a clean export; nobody bills you for forensic work.

Reconciled to the cent, provable on demand. Every cent in is matched to every cent out. If anyone ever asks "where did this €12 go", there's a chain from the buyer's card to the tax authority's account you can produce in seconds. That's what audit-ready actually means — not a promise, but a data structure you can inspect whenever you, or your auditor, wants to.

Why almost nobody does this

The reason this list isn't on other platforms' feature pages is not that it doesn't matter. It's that it's hard: it requires being the named seller on your buyer's invoice, and carrying everything that means — the registrations, the filings, the liability.

Most platforms make a different choice: they sell you software and let you be the merchant. The platform fee looks low; the actual cost of running the business is what you carry on your back, at 11pm, in a tax portal.

We made the opposite choice. The merchant-of-record work is the product; the 5% + €0.50 is what funds it — and the software comes free on top.

Your accountant will have questions. Good — the answer to every one of them is on this page.