The Supreme Administrative Court has ruled in advance and considered that a card issuer’s transfer to a network operator of an amount corresponding to a cardholder’s payment less “billing credit” means that the card issuer sells a service ( HFD 2022-01-07, case no. 4610-21 ).
The Swedish Tax Agency analyzes the ruling to determine whether the position Fees for card payments , no. 202 428288-17 / 111, needs to be changed.
Source: skatteverket.se
