Resolution DGT-R-036-2014, published On 25 August 2014, introduced the requirement that financial entities processing  credit or debit card payments must withhold 2% of the amounts paid, credited or made available to beneficiaries in any other form.

The 2% withholding was set to apply from 1 October 2014, but was delayed to 1 November 2014, and was subsequently delayed to 1 December …