Tourist Receipt Survey 2026

An exploratory field study examining how tourists interact with receipts in everyday retail and service transactions, and the extent to which, under their unique circumstances, their behaviour can contribute to consumer-side tax compliance control.

The research investigates whether tourists request, receive, inspect, retain and verify receipts, and what these behaviours mean for the consumer’s practical role in fiscal control. Fieldwork was conducted across Hungary, Austria, Slovakia, Spain, France, Monaco and Italy, as well as in an international cruise environment, covering Budapest, Vienna, Steyr, Salzburg, Štúrovo, Barcelona, Marseille, Villefranche-sur-Mer, Monaco, Livorno, Pisa, Messina, Taormina, Salerno, Positano, Rome and Venice, and aboard the Norwegian Epic.

Based on respondent-linked transaction observations across these diverse tourist environments, the study also explores how electronic settlement and changing receipt practices may affect the consumer’s role in receipt-based fiscal control.