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Definition
Server-side tracking sends conversion events from a server the business controls, instead of relying only on the visitor's browser. It can keep an event that the browser lost, but it does not add data that consent and other rules do not allow.
How to use it
A browser event can be lost when a visitor leaves early, when a blocker stops the script or when a redirect drops the event. A server event is sent from the order system after the order is confirmed, so it does not depend on the browser staying open. The two events have to be matched, usually by the same order ID, so that one order is not counted twice.
Setting it up needs hosting, maintenance and a named person who owns the event names. Consent and retention rules still apply to what is sent, and each receiving tool has its own format and rules. Check the current documentation of each tool, and test a few orders end to end before trusting the numbers.
