Some retailers charge an additional fee or surcharge as reimbursement for the fee they are charged by their credit card processing company.

If your business is registered for GST and you charge a fee or surcharge to customers who pay by credit card you must include that fee or surcharge as income (Box 5) on your GST return.

When you pay the amounts of the surcharge to the credit card company you can claim these charges in (Box 12) as an expenses.