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Glossary

Merchant of Record (MOR)

What is a Merchant of Record?

A Merchant of Record is the entity which takes legal and financial responsibility for processing a transaction. This includes handling payments, taxes, compliance, and chargebacks.

 

What does a Merchant of Record do?

The MOR collects payments, manages tax calculations and remittance, handles refunds and disputes, and ensures compliance with local regulations.

 

Why do businesses use a Merchant of Record?

It simplifies global selling by outsourcing complex requirements such as tax compliance, currency handling, and regulatory obligations.

 

How does MOR differ from a standard merchant?

A standard merchant handles its own payments and compliance, while an MOR takes on these responsibilities on behalf of another business.

 

When is a Merchant of Record most useful?

It is especially useful for global e-commerce, digital goods, and subscription businesses operating across multiple jurisdictions.