{"id":13100,"date":"2024-05-20T18:02:18","date_gmt":"2024-05-20T16:02:18","guid":{"rendered":"https:\/\/www.yocabe.com\/?p=13100"},"modified":"2025-04-15T14:38:18","modified_gmt":"2025-04-15T13:38:18","slug":"the-role-of-the-merchant-of-record-in-facilitating-international-sales-2","status":"publish","type":"post","link":"https:\/\/www.yocabe.com\/en\/the-role-of-the-merchant-of-record-in-facilitating-international-sales-2\/","title":{"rendered":"The Role of the Merchant of Record in Facilitating International Sales"},"content":{"rendered":"\r\n

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A Merchant of Record can significantly simplify the process of expanding a brand into the international market.<\/p>\n","protected":false},"author":2,"featured_media":16355,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[228],"tags":[],"class_list":["post-13100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-marketplace-observatory"],"acf":{"content_generator":[{"acf_fc_layout":"single_text_block","content":"In the era of global e-commerce, expanding one's business beyond national borders<\/strong> offers numerous opportunities but also complexities<\/strong>, particularly in terms of tax and administrative compliance.\r\n\r\nA Merchant of Record (MOR) can significantly simplify this process, greatly facilitating entry into the international market.","anchor_id":""},{"acf_fc_layout":"single_text_title","single_text_title_tag":"h2","content":"Merchant of Record: What It Is","anchor_id":""},{"acf_fc_layout":"block_image","image":14352,"block_image_width":"full","block_image_shadow":"","anchor_id":""},{"acf_fc_layout":"single_text_block","content":"A Merchant of Record<\/strong> is a legal entity<\/strong> that acts as the official seller of goods or services to end consumers<\/strong>.\r\n\r\nThis role involves the responsibility of managing financial transactions, VAT collection, customs, and regulatory compliance in different countries.\r\n\r\nUsing an MOR eliminates the need for sellers to establish separate legal entities in each country, greatly simplifying international expansion.\r\n\r\nThe Merchant of Record<\/strong>, also known as MOR<\/strong>, offers a beneficial option for making sales (especially online), freeing sellers from burdensome operational tasks such as administrative and tax duties.\r\n\r\nThrough the MOR, sellers can use a VAT number provided to them<\/strong>, making the MOR the entity that actually finalizes the transaction with the consumer.\r\n\r\nIn this role, it assumes legal and tax responsibility<\/strong> for the operation, managing all related obligations, such as VAT record-keeping, regulations on the right of withdrawal and warranty, as well as privacy and data handling aspects, in accordance with applicable legal provisions.","anchor_id":""},{"acf_fc_layout":"single_text_title","single_text_title_tag":"h2","content":"Who Uses the Merchant of Record?","anchor_id":""},{"acf_fc_layout":"single_text_block","content":"Companies that use the Merchant of Record service fall into two categories:\r\n