> ## Documentation Index
> Fetch the complete documentation index at: https://internal.softcrum.com/llms.txt
> Use this file to discover all available pages before exploring further.

# ADR-008 — Billing: Dual Merchant of Record plus Chilean Tax Documents

> Status: Proposed (RECONSTRUCTION — requires validation) · Date: 2026-08-17 (reconstructed) Refs: ../constitution/founding-constitution.md.

Status: **Proposed (RECONSTRUCTION — requires validation)** · Date: 2026-08-17 (reconstructed)
Refs: [`../constitution/founding-constitution.md`](/constitution/founding-constitution)

> ⚠️ Reconstructed from the material we have, not recovered. Tags: **\[derived]** is supported by
> evidence in the repository · **\[inferred]** is deduced · **\[proposed]** is a gap I filled.

## Context

Selling from Chile to Chilean and international customers creates two different problems. Locally,
an invoice is a legally structured document that must be issued to the SII, and card payments are
better served by local rails. Internationally, sales tax and VAT across dozens of jurisdictions is a
compliance burden that a merchant of record absorbs entirely. **\[inferred]**

## Decision

**Fintoc for Chile, Paddle as merchant of record internationally, LibreDTE for SII documents.**
\[derived]

Both payment providers sit behind one `PaymentPort` **\[inferred]**, and the **rating engine is ours**
(ADR-016): we compute what is owed from usage snapshots, and the provider only executes the charge.
\[derived] That split matters — a provider that computed our prices would make our pricing model its
constraint.

Fintoc charges a card the tenant enrolled, for an amount we calculate. Paddle handles usage-based
billing and absorbs international tax. LibreDTE issues the Chilean tax document with variable lines.
\[derived]

## Consequences

* International tax compliance is bought, not built.
* Chilean invoicing is correct against the SII from the first invoice.
* Our pricing model is ours: usage-based, published unit prices, spend caps.
  − Two payment integrations, two reconciliations, two failure modes.
  − A tenant's geography determines their provider, which the billing model has to carry.

## What I could not determine

Whether Paddle was chosen over Lemon Squeezy or Stripe for a specific reason worth recording. A
merchant-of-record decision usually has one. **\[proposed]**