A Merchant of Record (MoR) is a legal entity that sells goods or services to end customers and assumes full liability for payment processing, tax compliance, fraud management, and regulatory requirements. Comecero acts as your MoR, handling all commerce operations including multi-currency payment processing, global tax compliance (VAT, GST, sales tax), subscription billing, chargeback management, and PCI compliance—so you can focus on building your product while we handle the complex commerce infrastructure.