The only exceptions would be: (a) payments between persons who are not acting in a professional function; (b) payments or deposits made at the premise

The only exceptions would be: (a) payments between persons who are not acting in a professional function; (b) payments or deposits made at the premises of credit institutions, electronic money institutions and payment institutions. [...]; (c) central banks when performing their tasks. It's not that you would have to report it - you just cannot do it.