Merchant of record

Also called MoR

The company that legally sells to the player, so its name is on the card statement and it carries the sales tax, chargebacks and consumer-law duties for each purchase.

Merchant of record is an industry term. Visa’s rulebook never uses it. The Visa Core Rules of 18 April 2026 define a “Merchant” as the entity that accepts a card for the sale, and require its name on the receipt, the authorization request and the dispute records. An MoR takes that role in place of the studio. FastSpring puts it plainly: “we become the legal seller of your products.”

In the common reseller model, the studio sells its items to the MoR and the MoR resells them to the player. The MoR registers for and remits VAT and sales tax, answers chargebacks on its own merchant account and sets the checkout terms. The studio’s customer is now the MoR, which is why MoR contracts come with self-billed invoices and a gross-or-net revenue decision for the finance team.

The MoR is paid through a margin on each sale. Paddle lists 5% + 50¢. Xsolla, Appcharge and Neon publish no standard MoR rate. The MoR vs PSP guide compares the two models line by line.