Terms and Conditions for Reporting Foreign Tourist Cash Transactions 2025
Retail merchants, equivalent entities and travel agencies must report to the Tax Agency foreign tourism cash transactions made in 2025. The obligation concerns transactions between 5,000 and 15,000 euros with non-Italian citizens residing outside Italy. The report must be filed via multipurpose form (section TU) by April 10, 2026 for monthly VAT filers or by […]