What Is a Merchant of Record?

A Merchant of Record (MOR) is the legal entity that sells goods or services to the end customer, processes the payment, handles taxes, and assumes liability for compliance in the sale.

When you use an MOR service like LumioPro, we act as the interface between your brand and your customers — managing transactions, VAT, sales tax, payment processing, and chargebacks, so you don’t have to.

Key responsibilities of an MOR include:

• Processing payments and managing gateway relationships

• Issuing invoices and appearing on customer statements

• Handling tax compliance, including VAT and sales tax registrations and filings

• Managing refunds, returns and chargebacks

• Assuming liability for the transaction in each market

When Do You Need a Merchant of Record?

If your business sells internationally — especially in the EU, UK, US, Canada or Australia — you’ll likely run into complex regulations around tax, data protection, consumer rights, and financial compliance. That's where an MOR becomes essential.

You might need an MOR service if:

• You're expanding into new international markets

• You want to sell in regions without establishing a local entity

• You want to simplify compliance with local VAT/sales tax laws

• You're dealing with multiple payment providers and currencies

• You want to limit your liability and avoid regulatory risks

For platforms, marketplaces, or high-volume eCommerce brands, having an MOR partner can reduce operational overhead and allow your team to focus on growth and customer experience.

How LumioPro Can Help

At LumioPro, we go beyond fulfilment. As your Merchant of Record, we:

• Handle end-to-end transaction compliance — from checkout to settlement

• Take care of international VAT and tax filings, so you stay compliant

• Manage customer payments, chargebacks and returns on your behalf

• Offer transparent reporting, so you stay in control

• Allow you to sell globally with confidence, without the burden of legal complexity

Whether you're a scaling DTC brand or a digital platform, our MOR solution means you sell anywhere, with local compliance built-in — all while maintaining a seamless customer experience.

Ready to Expand Globally Without the Headaches?

Let LumioPro take care of the hard part.

Explore our Merchant of Record services and discover how we can help your business grow faster, smarter and safer.

Get in touch with our team today