{
 "id": "buyer-of-record",
 "group": null,
 "part_of": null,
 "name": "Buyer of Record & Merchant of Record (Agentic Commerce)",
 "aliases": [
  "Buyer of Record",
  "Merchant of Record for AI Agents",
  "Agentic BoR",
  "Agentic MoR"
 ],
 "definition_md": "In agentic commerce, the **Buyer of Record (BoR)** and **Merchant of Record (MoR)** define which legal entities bear tax, chargeback, refund, and regulatory responsibility when an AI agent or harness executes a purchase on a user's behalf [1]. Neither the AI chat interface nor the wallet or card credential initially debited automatically determines MoR or BoR status: an agentic checkout flow ([Agentic Commerce Protocol](/protocols/agentic-commerce-protocol/), [Universal Commerce Protocol](/protocols/ucp/), [AP2](/protocols/ap2/)) must explicitly name the seller of record, the principal buyer of record, and the cryptographic mandate ([Verifiable Intent](/protocols/vi/), [Trusted Agent Protocol](/protocols/tap/)) authorizing the agent to accept order terms and trigger settlement [1][2][3].",
 "step": "pay",
 "related_protocols": [
  "agentic-commerce-protocol",
  "ucp",
  "ap2",
  "vi",
  "tap",
  "x402",
  "mpp"
 ],
 "sources": [
  {
   "url": "https://gruv.ai/blog/merchant-of-record-ai-agents-buyer-of-record",
   "date": "2026-06-01",
   "label": "VERIFIED"
  },
  {
   "url": "https://github.com/agentic-commerce-protocol/agentic-commerce-protocol",
   "date": "2026-04-17",
   "label": "VERIFIED"
  },
  {
   "url": "https://ucp.dev",
   "date": "2026-08-21",
   "label": "VERIFIED"
  }
 ],
 "url": "https://agenticweb.wiki/terms/buyer-of-record/",
 "okf_url": "https://agenticweb.wiki/okf/terms/buyer-of-record.md",
 "category": "pay",
 "type": "term"
}