BB/17A/98 Charges made to customers paying by credit cardBusiness Brief, Issue 17. 7 August 1998Customs and Excise have received a number of enquiries about the VAT treatment of charges made by businesses for payment by credit card.If the charge for payment by credit card is made by the supplier of the goods or services being bought, Customs view this as a further payment for the purchase. VAT would be payable on the charge at the same rate as on the goods or services.However, if the charge is made by an agent acting for the supplier of the goods or
Business Brief, Issue 17. 7 August 1998
Customs and Excise have received a number of enquiries about the VAT treatment of charges made by businesses for payment by credit card.
If the charge for payment by credit card is made by the supplier of the goods or services being bought, Customs view this as a further payment for the purchase. VAT would be payable on the charge at the same rate as on the goods or services.
However, if the charge is made by an agent acting for the supplier of the goods or
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