And reports from The Guardian say they have also managed to get Inter to agree to a sell-on clause if he ever leaves them.
Meanwhile, Everton have brought in a significant amount of money from the Lukaku clause and further player sales.
Ademola Lookman joined RB Leipzig in a £22.5m deal while Idrissa Gueye joined Paris Saint-Germain for £30m.
James McCarthy has joined Crystal Palace in a £3m deal while further cash has been raised with the sale of Nikola Vlasic and Antonee Robinson.
Everton will be due around £5m when Romelu Lukaku moves to Inter Milan from Manchester United (Image: GETTY)
Manager Marco Silva has also been busy bringing in new players with the acquisitions of Andre Gomes (£22m), Fabian Delph (£8.5m), Jean-Philippe Gamin (£25m), Moise Kean (£27m) and Jonas Lossl (free).
Djibril Sidibe has also joined from Monaco on loan for the season.
Everton do not appear to be finished with their summer spending as they are looking to bring in a new winger before the transfer deadline at 5pm today.
Wilfried Zaha remains their top target but they are yet to meet Crystal palace’s demands.
Everton sold Lukaku to United for £75m in 2017 (Image: GETTY)
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Everton are looking to sign Wilfried Zaha before the transfer deadline at 5pm today (Image: GETTY)
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They had a bid of £52m rejected earlier in the window and their latest bid is understood to have been knocked back as well.
Palace are understood to value him at £100m but the payer is reportedly furious at his club pricing him out of a move.
Zaha is said to have handed in a transfer request in a bid to force their hand as he was told last summer they would accept any reasonable offers this summer.
Everton and Palace will go head-to-head at Selhurst Park on Saturday in their opening game of the Premier League season.