CosmiDVR is an Android TV plugin that functions as an IP-based tuner to play IPTV streams from playlists and also provides the DVR capabilities of "Live Channels." CosmiDVR has a modern TV guide, multiple IPTV/M3U playlists, and XMLTV guide support. The app also  allows users to categorize channels by genre, change channel numbers, and mark channels as favorites. The app also has a feature to record up to 10 IPTV streams simultaneously, watch recorded shows while it's recording, and schedule recordings from the EPG guide.

CosmiDVR's DVR recording functionality requires an external drive (SD Card or USB) that is 50GB or larger formatted as device storage. The app does not contain any built-in channels; users must provide their own IPTV/M3U content. CosmiDVR has no affiliation with any third-party IPTV provider and does not endorse the streaming of copyright-protected material without permission of the copyright holder. CosmiDVR premium features are free for a limited time to try its functionality.

Overall, CosmiDVR is a useful and reliable IPTV PVR for Android TV that offers a range of features for users to enjoy.