> ## Documentation Index
> Fetch the complete documentation index at: https://docs.anyway.sh/llms.txt
> Use this file to discover all available pages before exploring further.

# What is a Merchant of Record?

> How Anyway acts as the Merchant of Record for eligible sales, including current payment, subscription, refund, and tax limitations

A **Merchant of Record (MoR)** is the legal entity that sells goods or services to the consumer. When a SaaS or digital product company uses Anyway, the consumer pays Anyway, which appears on the invoice as the contractual counterparty of the sale.

## Anyway's role as MoR

For eligible MoR transactions, Anyway is the seller of record and the buyer's contractual counterparty. The current product supports platform-collected payments, recurring Card / USD subscriptions, refunds, and chargeback handling. Availability depends on the payment method and market.

<CardGroup cols={3}>
  <Card title="Tax support and current limits" icon="globe">
    Tax treatment depends on the transaction and applicable law. Automated per-order tax calculation, collection, and remittance has not launched. Current orders do not include a separate tax amount.
  </Card>

  <Card title="Payments & subscriptions" icon="credit-card">
    Supports hosted payment links, one-time payments, recurring Card / USD subscriptions, renewal order tracking, and cancellation at the end of the billing period.
  </Card>

  <Card title="Risk & after-sales" icon="shield">
    Handles refund and chargeback workflows for eligible MoR transactions.
  </Card>
</CardGroup>

For the full legal terms, see the [Anyway MoR Buyer Terms](https://anyway.sh/terms/mor-buyer).

## Next steps

<CardGroup cols={2}>
  <Card title="Fees" icon="receipt" href="/mor/fees">
    Transaction, refund, payout, and dispute fees
  </Card>

  <Card title="Payment methods & currencies" icon="money-bill-transfer" href="/mor/payment-methods">
    Supported payment methods, countries, and payout currencies
  </Card>

  <Card title="Prohibited & restricted categories" icon="ban" href="/mor/prohibited-and-restricted">
    What can and cannot be sold through Anyway
  </Card>

  <Card title="Account review" icon="user-check" href="/mor/account-review">
    What Anyway reviews before you can accept payments
  </Card>
</CardGroup>