What does Merchant of Record mean?

Merchant of Record describes a responsibility model for a customer sale. Before using an MoR-labeled checkout or invoice, confirm the exact program in writing. A label or badge in the product does not by itself answer who is the legal seller, who issues the invoice, or who owns tax, refunds, disputes, and settlement.

Confirm the responsibility map

• Seller and invoice issuer: name the entity that appears on the customer-facing invoice and checkout.
• Customer contract: identify which terms govern the sale and which entity the customer is buying from.
• Tax responsibility: record who calculates, collects, reports, and remits the relevant tax for the approved market and transaction.
• Payment provider: confirm which provider account and hosted checkout route are enabled for this billing setup.
• Refunds and disputes: assign the customer-facing contact, decision owner, evidence source, and ledger treatment.
• Settlement: document the destination account, currency, fee treatment, reference fields, and reconciliation owner.

Connect the agreement to the product flow

The current guest-checkout page can display an MoR badge when the checkout descriptor marks that flow. It also displays the invoice reference, account ID, amount, and payment provider before continuing to the hosted session. Use those identifiers to connect a real payment to the written responsibility map. Do not treat the badge as proof of market coverage or legal responsibility.

Questions to answer before launch

• Which products, customers, countries, and currencies are approved?
• Which entity signs with the customer and appears on the invoice?
• How are tax, fees, refunds, disputes, and failed payments recorded?
• Where does settlement go, and which references reach finance?
• Who handles customer questions at checkout and after payment?