Go global with Coda as your Merchant of RecordGo global with Coda as your Merchant of Record

When Coda acts as your Merchant of Record (MoR), Coda becomes the contractual seller to the end customer for those transactions. This significantly reduces the need for you to establish a local entity or register for local taxes for sales processed by Coda.

For transactions where Coda acts as the MoR, Coda determines the applicable VAT/GST (or similar indirect taxes), collects it at checkout, and manages filing and remittance in line with local requirements. Coda is responsible for indirect tax compliance related to those MoR sales.

[You remain responsible for taxes and compliance obligations outside the scope of Coda’s MoR transactions (for example, corporate income tax and any direct tax obligations related to your own operations).]

A payment gateway is a technical service that securely routes payment data and helps process transactions.

A MoR is the seller to the end customer for the transaction and typically assumes responsibility for key commercial and compliance elements of the sale – such as payment processing, fraud/chargebacks, and applicable indirect taxes.

Yes, Coda supports compliant out-of-app monetization by providing MoR-solution aligned with applicable platform policies and local requirements such as EU Digital Markets Act (DMA)-related user journey considerations, where applicable. 

Final compliance depends on your specific app implementation, disclosures, and the app stores’ current rules for developers.

With Coda’s MoR solution, we help deliver a localised checkout experience aligned with applicable payment, tax, and consumer requirements, while maintaining a consistent brand experience.

You can maintain full control over the look and feel of the checkout flow, with options to embed Coda’s payment UI natively into your user flow or redirect users to a highly optimized, custom-branded Coda-hosted payment page.