# Buyer of Record & Merchant of Record (Agentic Commerce)

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. In the agentic web (Step 7 (Pay)), also known as Buyer of Record, Merchant of Record for AI Agents, Agentic BoR, Agentic MoR, it is implemented or referenced by Agentic Commerce Protocol, Universal Commerce Protocol, Agent Payments Protocol, Verifiable Intent, Visa Trusted Agent Protocol.

## Quick Reference
- **Category**: 7 Pay
- **Also known as**: Buyer of Record, Merchant of Record for AI Agents, Agentic BoR, Agentic MoR
- **Related standards**: [Agentic Commerce Protocol](/protocols/agentic-commerce-protocol/), [Universal Commerce Protocol](/protocols/ucp/), [Agent Payments Protocol](/protocols/ap2/), [Verifiable Intent](/protocols/vi/), [Visa Trusted Agent Protocol](/protocols/tap/), [x402](/protocols/x402/), [Machine Payments Protocol](/protocols/mpp/)

[7 · Pay](/category/pay/)

| Buyer of Record & Merchant of Record (Agentic Commerce) |
| --- |
| Category | [Pay](/category/pay/) |
| Also known as | Buyer of Record, Merchant of Record for AI Agents, Agentic BoR, Agentic MoR |
| Related | [Agentic Commerce Protocol](/protocols/agentic-commerce-protocol/), [Universal Commerce Protocol](/protocols/ucp/), [Agent Payments Protocol](/protocols/ap2/), [Verifiable Intent](/protocols/vi/), [Visa Trusted Agent Protocol](/protocols/tap/), [x402](/protocols/x402/), [Machine Payments Protocol](/protocols/mpp/) |

[Pay](/category/pay/) 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]](#ref-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]](#ref-1)[[2]](#ref-2)[[3]](#ref-3).

## Instances

Direct protocol probe: Not applicable (general term). Verified implementations across related standards:

- [agent-ready.dev Conformance Scanner Agent](https://agent-ready.dev) · Observed 2026-10-23 · agent
- [Coinbase AgentKit and CDP Server Wallets](https://agents.coinbase.com) · Observed 2026-10-23 · authority
- [Coinbase CDP x402 Facilitator and Bazaar](https://docs.cdp.coinbase.com/x402/welcome) · Observed 2026-10-23 · venue
- [Openfort Agentic Wallets](https://www.openfort.io) · Observed 2026-10-23 · authority
- [pay.sh (Agent Payment CLI and Runtime)](https://pay.sh) · Observed 2026-09-04 · harness
- [Privy (by Stripe) Agent and Server Wallets](https://privy.io) · Observed 2026-09-04 · authority
- [Stripe and Tempo Machine Payments Protocol (MPP) Directory](https://mpp.dev) · Observed 2026-09-04 · venue
- [OpenAI Codex and ChatGPT Connectors](https://developers.openai.com) · Observed 2026-08-29 · harness
- [UCP Registry](https://ucpregistry.com) · Observed 2026-08-29 · venue
- [Shopify Agentic Storefronts and Catalog Venue](https://shopify.com) · Observed 2026-08-21 · venue
- [8004.org / ERC-8004 Trustless Agents Registry](https://www.8004.org) · Observed 2026-08-13 · venue
- [FIDO Alliance (Verifiable Intent and AP2 Working Group)](https://fidoalliance.org) · Observed 2026-07-31 · authority

Every instance with its source is listed on the [instances page](/instances/).

## See also

- [Agentic Commerce Protocol](/protocols/agentic-commerce-protocol/)
- [Universal Commerce Protocol](/protocols/ucp/)
- [Agent Payments Protocol](/protocols/ap2/)
- [Verifiable Intent](/protocols/vi/)
- [Visa Trusted Agent Protocol](/protocols/tap/)
- [x402](/protocols/x402/)
- [Machine Payments Protocol](/protocols/mpp/)

## References

- [https://gruv.ai/blog/merchant-of-record-ai-agents-buyer-of-record](https://gruv.ai/blog/merchant-of-record-ai-agents-buyer-of-record) (2026-06-01) VERIFIED
- [https://github.com/agentic-commerce-protocol/agentic-commerce-protocol](https://github.com/agentic-commerce-protocol/agentic-commerce-protocol) (2026-04-17) VERIFIED
- [https://ucp.dev](https://ucp.dev) (2026-08-21) VERIFIED

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