# Merchant of record model

A contracted seller handles covered transactions.

ID: merchant-of-record
Language: en
Revision: 2
Translation source revision: 2
Canonical: https://kickoff.jujin.dev/en/catalog/merchant-of-record/

## Why: the goal or problem

Selling across markets adds sales administration your team may not operate. You need to know which duties a contractual seller can take on.

## How: work toward a solution

For a fictional reading-tool license, the customer pays the MoR, which settles agreed proceeds to the business. The MoR owns the illustrated receipt, refund and transaction-tax workflows. The business still delivers the product and agreed product support. Amounts, exclusions and country-specific tax rules are outside this diagram.

## What: the concept

**Merchant of record model** — An outsourced merchant of record acts as seller for covered transactions. Its responsibilities follow the agreement; product creation and every business obligation do not automatically transfer.

Combine with subscriptions while checking retained duties.

[Source](https://stripe.com/resources/more/merchant-of-record)