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 April 20, 2026 for other entities. This regulation allows exceeding the ordinary cash limit (5,000 euros) up to 15,000 euros to favor foreign tourism, after prior notification to Tax Agency and deposit of cash in bank account the first business day following the transaction.
Who is obligated and which transactions to report
Required to report are retail merchants authorized to sell in premises open to public, by mail order, home delivery or itinerant form, those providing hotel services and food/beverage service, passenger and vehicle transport, service provision in premises open to public or at home, exempt services per art. 10 DPR 633/72 and travel agencies for excursions, guided tours and similar events. The ordinary cash limit exemption applies to transactions between 5,000 and 15,000 euros made from January 1 to December 31, 2025 with non-Italian citizens residing outside Italy. The 5,000 euro minimum threshold was raised by 2026 Budget Law (L. 199/2025) to align with ordinary cash limit effective since 2023.
Requirements to apply exemption
To use the exemption allowing cash payments up to 15,000 euros, operator must notify Tax Agency in advance of intention to adhere to regulation indicating bank account to use, acquire at transaction photocopy of customer’s passport and substitute declaration attesting non-Italian citizenship and foreign residence, deposit collected cash in bank account first business day following delivering to bank copy of prior notification receipt. Transactions must then be summarized in annual Tax Agency report via multipurpose form.
Report methods and deadlines
Report is filed completing section TU of multipurpose form in analytical mode, indicating for each transaction: customer’s name, surname, birth date and place, foreign state and residence address, invoice issue date and number, registration date, taxable amount and VAT. Summary occurs in section TA. For 2025 transactions, deadlines are April 10, 2026 for monthly VAT filers and April 20, 2026 for other entities. VAT periodicity verified in form transmission year. Report must be filed exclusively electronically via Entratel or Fisconline, directly or through authorized intermediaries, using Tax Agency control software.
Studio RCG is available to assist in verifying reporting obligations and electronic transmission of foreign tourism cash transactions.