For a creator selling e-books, templates, PDFs, courses, and other downloadable products, I’d look primarily at Gumroad, Lemon Squeezy, and Paddle because they can act as a Merchant of Record (MoR)—meaning the platform handles the calculation, collection, and remittance of applicable VAT/sales tax rather than making you manage registrations and filings yourself.
My shortlist
| Platform | Best for | Tax handling | Ease of use | Typical fit |
|---|
| Gumroad | Solo creators | Merchant of Record; handles sales tax/VAT globally | ⭐⭐⭐⭐⭐ | E-books, templates, guides, memberships |
| Lemon Squeezy | Polished digital storefronts | Merchant of Record; handles VAT/sales tax | ⭐⭐⭐⭐ | Templates, downloads, software, subscriptions |
| Paddle | More sophisticated businesses | Merchant of Record; global tax compliance | ⭐⭐⭐ | Digital products, software, larger businesses |
🥇 For most individual creators: Gumroad
gumroad.com is probably the simplest all-in-one choice if your priority is "upload my product, make a sales page, take payments, and don't worry about VAT/sales-tax administration."
Gumroad has operated as Merchant of Record since January 2025 and says it handles sales-tax collection and remittance worldwide, including VAT/GST and other international taxes.
It also doesn't charge a monthly subscription: its current direct-sale fee is 10% + $0.50 per transaction. Sales through Gumroad's Discover marketplace are charged 30%.
I'd choose it if: you're primarily selling e-books, Notion/Canva templates, PDFs, worksheets, prompts, guides, or similar products and want the least technical setup.
🥈 Lemon Squeezy
lemonsqueezy.com is particularly attractive if you want a more polished ecommerce setup and may eventually sell subscriptions or software alongside your downloads.
Lemon Squeezy is also a Merchant of Record and explicitly handles sales-tax/VAT collection, calculation, and remittance. Lemon Squeezy Docs Lemon Squeezy Docs It provides hosted or embeddable checkout, coupons, bundles, upsells, lead magnets, and a storefront.
I'd choose it if: you care more about having a sophisticated digital-product storefront than having Gumroad's built-in creator marketplace.
🥉 Paddle
paddle.com is another strong MoR option, but it is more geared toward software, SaaS, apps, and businesses with more sophisticated billing requirements. Paddle explicitly supports one-time digital products including e-books, courses, plugins, and downloads.
It handles registration, calculation, collection, and remittance of applicable taxes across 100+ jurisdictions.
I'd choose it if: you expect your business to become substantially more complex.
One important distinction
"Handles VAT and sales tax" doesn't mean you have no tax obligations whatsoever. The MoR generally takes care of indirect taxes on the customer's purchase, while your income/profit from the business can still have ordinary income-tax obligations. Lemon Squeezy, for example, explicitly notes that creators may still owe tax on their payouts.
Bottom line: If you're a solo creator starting with e-books and templates, I'd start with Gumroad for maximum simplicity. If you want a more ecommerce-oriented setup and expect to build a larger catalog/brand, Lemon Squeezy is worth serious consideration.
If you tell me roughly what you're selling, your expected monthly sales, and whether you'll drive your own traffic or want marketplace discovery, I can compare the actual fees and features of Gumroad vs. Lemon Squeezy vs. alternatives for your situation.