What is a Merchant of Record?
The five-minute version of the concept that decides whether global tax law is your problem — or ours.
The definition
The Merchant of Record (MoR) is the legal entity that sells a product to the end customer. Not "the company that made it" — the entity whose name is on the transaction, the tax invoice, the card statement and, crucially, the hook for everything that follows: sales tax, VAT, refunds, chargebacks, consumer-protection law and card-network rules.
When DorskoPay is your MoR, we are that entity. You supply the product and remain the brand your customer loves; we become the seller in the eyes of banks, tax authorities and regulators — and take on the obligations that come with the title.
lightbulb Rule of thumb: a payment processor moves your money. A Merchant of Record takes your liability, then moves your money.
On the receipt
The tax invoice says DorskoPay — issued under our registrations, in the customer's language, compliant with local invoicing law.
On the card statement
The charge descriptor resolves to us, which means so do the disputes, the fraud claims and the card-network fines.
At the tax office
VAT, GST and sales tax are calculated and collected under DorskoPay's name on every sale — the tax obligation for that transaction is ours, not yours.
On your website
Your brand, your product, your customer relationship. The MoR machinery is invisible where it should be.
Side by side
Payment processor vs. Merchant of Record
Who carries each obligation when you sell globally.
| Obligation | With a payment processor | With DorskoPay (MoR) |
|---|---|---|
| Global tax registration & filings | closeYou, in every country you sell to | check_circleDorskoPay |
| Tax remittance & audit exposure | closeYou | check_circleDorskoPay |
| Compliant invoices & credit notes | closeYou (or another tool) | check_circleDorskoPay, automatic |
| Chargeback liability & disputes | closeYou | check_circleDorskoPay |
| Dispute process | closeYou build it yourself | check_circleStructured workflow, included free |
| Card data handling | closeOften touches your systems | check_circleNever touches yours — handled by our payment provider |
| Consumer-protection compliance | closeYou, per jurisdiction | check_circleDorskoPay |
| Refund operations | closeYou | check_circleDorskoPay, policy-driven |
| Currency & settlement risk | closeYou | check_circleDorskoPay |
| Your engineering scope | closeGateway + billing + tax + fraud + invoicing | check_circleOne integration |
Is it for you?
MoR is the right call when…
You sell digital products or SaaS internationally
The moment you have customers in a second country, you have a second tax regime. At ten countries, tax ops becomes a hire. MoR makes it a non-event.
Your team is smaller than the problem
Global compliance is a full department at big companies. MoR gives a three-person startup the same coverage that department provides.
You'd rather buy outcomes than tools
A tax engine gives you rates; you still own registrations and filings. If you want the obligation gone — not just calculated — that is precisely what MoR is.
Speed to market matters
Launching with correct tax already calculated across 62 countries, without a single registration of your own, is a launch-week superpower.
Make the world's paperwork
someone else's job.
Specifically: ours. Create a free account and sell globally with DorskoPay as your Merchant of Record.
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