Form a Costa Rica company for iGaming with confidence. Learn why operators use Costa Rica, how to set up an S.A. or S.R.L., and the key corporate compliance requirements to stay in good standing—plus a CTA to work with Andrea Ricci, CPA.

A Merchant of Record (MoR) is the legal entity that is considered the seller to the end customer—it’s the name that typically appears on the customer’s card/bank statement and it takes responsibility for the transaction, including handling refunds and chargebacks and other payment-related liabilities.

If you’ve spent any time around iGaming, you already know the playbook: a “new jurisdiction” appears, promises fast approval, low fees, minimal due diligence, and a license that supposedly opens doors with banks, payment processors, and partners. One of the most visible examples right now is the so-called “International Gambling License” marketed under the name “Central Reserve Authority of Western Sahara”

n iGaming, the licensing decision is rarely just a compliance checkbox. It shapes your cost base, your ability to onboard counterparties (platforms, aggregators, game studios, PSPs), and the credibility you can signal to banks and vendors. That’s exactly why the Rota Internet Casino B2B license is worth a serious look.

Two jurisdictions that frequently attract the attention of emerging operators are Rota iGaming (Commonwealth of the Northern Mariana Islands) and Gibraltar iGaming (United Kingdom overseas territory). Although both offer pathways to operate legally and to interface with payment providers, the regulatory, tax, and reputational frameworks behind them differ substantially.