Tax authorities

Tax collection: trade unions oppose the abolition of cash and cheque payments at service counters

Trade unions believe that cash handling at bank counters remains an indispensable tool. The regulation is intended to streamline services, reduce costs and ensure staff safety

by Rome Editorial Staff

7 July 2026

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3' min read

Translated by AI

Versione italiana

3' min read

Translated by AI

Versione italiana

The trade unions representing public revenue collection officers are opposing the ban on the use of cash and cheques at the counters of the Revenue Agency – Collection Division. The requirement to pay tax bills by electronic means, as well as to receive refunds directly into one’s bank account, will come into force on 1 January 2027, as provided for in the so-called ‘omnibus corrective decree’, which was approved at a preliminary reading by the Council of Ministers on 10 June 2026 and is still awaiting stamping by the State General Accounting Office.

The measure, presented as a move towards administrative simplification and adaptation to digital processes, is, however, raising very serious concerns amongst the national secretariats of the trade unions in the tax collection sector (Fabi, First Cisl, Cgil Fisac, Unisin and Uilca), which highlight operational and social issues that cannot be easily overlooked.

The role of the counters

According to trade union representatives, cash management at the counters is an indispensable tool for resolving particularly complex debt situations. Local payment and refund transactions do, in fact, allow for timely accounting adjustments, often as part of precautionary and enforcement procedures characterised by a high degree of operational complexity. These activities, the trade union secretariats argue in a joint statement, facilitate a swifter regularisation of taxpayers’ positions, thereby increasing the effectiveness of collection efforts and the quality of the results achieved. It should, however, be noted —in relation to the complexity of the transactions highlighted by the trade unions—that the Revenue and Collection Agency still applies anti-money laundering measures to cash payments and cannot accept payments exceeding certain amounts. Furthermore, according to the data, the use of cash and cheques at the counter of the public revenue collection agent currently accounts for no more than 15 per cent of payments.

Potential issues

The abolition of these operating procedures would, according to the five trade unions, significant challenges in the management of cases requiring immediate action and flexible solutions, with consequent repercussions both on the efficiency of the organisation’s activities in collecting the sums due and on the quality of the service provided to citizens, businesses and their advisers.

The decision to continue allowing payments and refunds to be made in cash at service counters has so far been interpreted as a clear policy aimed at bringing Ader closer to the public, ensuring a more accessible service, inclusive and capable of meeting the needs of those user groups who, for demographic or social reasons, or due to the particular complexity of the procedures involved, require a direct relationship with the organisation.

A measure ‘bucking the trend’

The secretariats also express serious concern regarding a provision which, by restricting the means available to taxpayers to settle their tax liabilities at the offices of the National Tax Collection Agency, is completely at odds with the measures taken in recent years, which have aimed to assist citizens and businesses in the delicate process of tax regularisation and, more generally, in their dealings with the tax authorities.

For these reasons, the trade unions hope that, during the parliamentary scrutiny, the effects of the legislation will be properly examined, carefully assessing its impact on the Agency’s operations, on tax collection figures and on its ability to continue to provide an efficient, inclusive service that is responsive to citizens’ needs.

The reasons behind the regulation

The rationale behind the provision introduced in the amending bill is based on three main strands. The first is the simplification of services provided to taxpayers. At present, the Revenue Agency on the one hand and the Revenue Collection Agency on the other, whilst both dealing with the same group (taxpayers), operate within separate structures. The merger of the two organisations – intended to prevent citizens from being shunted from one office to another when they need to settle their debts, claim a refund or simply seek information – has not yet taken place. The elimination of cash or cheque payments at the counter is a first step towards at least harmonising the rules between the Revenue Agency – where the use of cash was phased out several decades ago – and the Revenue and Collection Agency.

Then there is the matter of managing cash security at the counter. From cash transport to robberies, from the management of cashier services by dedicated staff to the possibility of receiving counterfeit money. Finally, and no less important for the tax authorities, there is the issue of cost savings, both in terms of managing rents and fees payable for separate premises used by the Revenue and Collection departments and, as mentioned, in terms of cash transport.

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