LLC for courses and digital products: Stripe and Hotmart
Place the brand, intellectual property, checkout, Stripe, Hotmart, VAT, refunds, delivery and multi-currency banking under one US company.
A US LLC is a highly flexible structure for selling courses, memberships, ebooks, templates, software and other digital products. It can place intellectual property, customer contracts, checkout, processors and banking under one company that accepts several currencies and reinvests in content, advertising and team.
The design begins with one commercial decision: does the LLC sell directly, or does a platform act as merchant of record? That answer determines who appears at checkout, issues the sale document, handles refunds and administers indirect tax.
Two sales models with different consequences
Direct checkout
The LLC is the seller. It uses Stripe, PayPal or another processor, controls pricing, customer information, policies and delivery, and remains responsible for reviewing VAT, GST or sales-tax obligations.
Marketplace or merchant of record
Hotmart or another platform may intermediate or become the contractual seller under the applicable product and territory. It operates parts of checkout, collection and invoicing, then settles to the LLC under its terms.
Do not compare only the commission. Read who is seller of record, which taxes the platform administers, which customer data it provides and how refunds and disputes are allocated.
What the LLC should own
The company should control the assets that make the business valuable: domain, website, trade marks, scripts, video, written material, software licences, instructor agreements, student terms, processor accounts, support channels and rights to update or reuse content.
When a founder contributes pre-existing work, document whether it is assigned or licensed to the LLC. This becomes essential when a partner joins or a product line is sold.
Stripe for courses and memberships
Stripe supports direct checkout, payment links and subscriptions. The offer should state price, term, renewal and cancellation. A membership customer needs to understand when the next charge occurs and how access ends.
| Element | What should match |
|---|---|
| LLC | Legal name, EIN and business address |
| Owner | Identity, residence and ownership |
| Website | Product, price, policies and contact |
| Checkout | Seller, currency and recognisable description |
| Bank | Compatible payout account |
| Delivery | Access date and evidence of use |
For disputes, preserve acceptance, access email, login records, progress and support delivered.
Hotmart and the value of distribution
Hotmart can provide checkout, affiliates, distribution and a familiar purchase experience in Spanish- and Portuguese-speaking markets. For many educators it is an acquisition channel as much as a processor.
The LLC should record each settlement correctly: gross sales, platform fee, tax administered, refunds and net payout. A payout does not replace the underlying commercial report.
The choice need not be exclusive. The company may use Hotmart for affiliates and Stripe for direct customers when pricing, rights and support are clearly allocated.
VAT on digital products and services
When the LLC sells electronically supplied services directly to EU consumers, VAT may be due in the customer's country. The non-Union OSS scheme can centralise the declaration of eligible sales through one Member State. Product classification, customer location evidence and rates must be defined.
B2B sales can follow different place-of-supply rules and reverse charge may apply when the conditions are met. A VAT ID should be validated where it drives the treatment.
When a merchant of record is the consumer-facing seller, it may assume collection and filing under the agreement. The LLC must still understand the service it provides to the platform and how the settlement is documented.
Evidence of customer location and delivery
A digital company proves two separate facts: where the customer belongs for indirect tax and that the content or service was delivered.
Evidence may include billing country, payment-method country, IP under an appropriate privacy basis, phone country, account creation, access email, usage records or sessions attended. Data is not collected without purpose; it is retained to support delivery, customer service and the relevant tax position.
Refunds, guarantees and chargebacks
Policies should distinguish a recorded course, coaching programme, membership and download. An unlimited promise can destroy margin; an opaque rule reduces confidence and increases disputes.
State when access begins, how long it lasts, what support includes, what happens to unused sessions, when renewal occurs, how cancellation works and when a refund is available. A clear experience converts because the buyer knows what is being purchased.
Affiliates, instructors and team
Affiliate contracts should set commission, attribution, permitted claims and payment. Instructor contracts should determine ownership of recordings and the rights granted to the LLC.
The company can pay international contributors, but contracts and tax documentation need to match their role. An affiliate payout is not an owner distribution.
Banking and currencies
Digital products often earn EUR and USD while paying for ads, software and contractors in several currencies. A useful treasury structure separates Stripe payouts, Hotmart settlements, the primary LLC account, advertising budget, refund reserve, tax funds and reinvestment capital.
The LLC can retain earnings and finance new intellectual property. Federal classification determines how income is attributed; leaving cash in the account does not replace that analysis.
How Exentax builds the operation
Exentax reviews the product, markets, intellectual property, channels, ticket size, recurrence and currencies. We form or integrate the LLC, coordinate EIN, banking and processors, and define the documents required to sell, invoice and deliver the content.
We also separate direct sales from merchant-of-record sales so VAT, invoices and settlements are not mixed. The result is a company prepared to sell in several markets, add affiliates and reinvest under one strong identity.
An LLC for digital products is much more than an account for collecting money. It is the company that owns the catalogue, signs the agreements and turns knowledge into a scalable business asset.