From Payment Slips to Electronic Payments: Simpler Services for Citizens and Businesses

Amendments to the Law on Electronic Government require public authorities to enable electronic payment of fees and charges by 31 December 2026 at the latest. Officials will verify payment information electronically, as part of their official duties, without requiring citizens and businesses to submit paper proof of payment.

A key role in this process is played by the Plati system, which is already available on the eGovernment Portal. Citizens and businesses can use it to generate a payment slip containing all the necessary details and an IPS QR code, and then pay electronically through the Portal or mobile banking. Even if they pay outside the Plati system—for example, if they still prefer to visit a post office or bank—it is advisable to use a payment slip generated in Plati, as it contains a unique payment reference number that allows the authority to verify the payment electronically.

NALED has advocated this reform of non-tax charges—the parafiscal reform—since 2011, when we first compiled an inventory of all non-tax charges. In 2024, with the support of the EU Delegation, we succeeded in putting the reform forward for inclusion in the Reform Agenda, paving the way for us to secure the Ministry of Finance’s attention and get the reform underway. Since mid-2025, we have participated in the Ministry of Finance’s Working Group, through which three laws were amended and work was launched to modify, upgrade and develop three software solutions, establishing the legal and infrastructure prerequisites for implementing the reform.

However, the biggest task awaited us in June 2026, when, together with colleagues from the Public Policy Secretariat and the Office for IT and eGovernment, we began developing, integrating and testing all the software solutions, followed by training public officials and entering vast datasets, without which both the software and the laws would have remained ineffective.
Around 9,000 procedures have been entered into the Unified Register of Non-Tax Revenues (JENP) so far, and we expect the final number to exceed 10,000. Alongside data entry into JENP, we worked with the Office for IT and eGovernment to register authorities in the Plati system, delivered more than 100 training sessions, visited several dozen municipalities and trained more than 1,000 officials.

For public administration bodies to verify payments, the officials responsible must be granted access to the ePlati system. All local governments registered their administrators in ePlati within the prescribed deadline, and their current task is to add the officials responsible for payment verification, with active support from NALED in cooperation with the Office for IT and eGovernment. This will allow officials to check information in the system themselves, instead of asking citizens and businesses for paper receipts.

These activities form part of the 2025–2026 Action Plan of NALED’s eGovernment Alliance, which envisages enabling electronic and cashless payment for all public services. An important part of this work involves supporting authorities in compiling an inventory of fees and charges and linking them to administrative procedures, alongside training and guidance on using the new solutions. The aim is to ensure that system data are accurate and complete and that officials are equipped to use them, making it easier for citizens and businesses to fulfil their obligations.

In the coming period, the focus will be on linking administrative procedures to the corresponding fees and charges for publication in the ePlati system, while supporting local governments and other authorities throughout this process.

Starting in January 2027, citizens and businesses will therefore be able to see, in one place, which fees and charges they need to pay for a particular procedure, the amounts due and all the necessary payment details, without having to make additional enquiries about account numbers and payment references. Consolidated payment slips are also planned, allowing multiple fees required for a single service to be combined into one payment order, along with a simpler refund procedure.

For businesses, which go through a large number of administrative procedures, digitalising payments means less time spent visiting banks or post offices, obtaining and keeping paper receipts, and subsequently submitting proof of payment to authorities. The Register of Administrative Procedures (RAP) lists more than 8,000 procedures for citizens and businesses, indicating considerable potential to save time and simplify administrative processes.

A well-maintained register of fees and charges also provides a basis for further review of non-tax levies. A clearer overview of their legal basis, amounts and purpose makes it easier to identify overlapping obligations and opportunities to simplify, reduce or abolish them. Digitalising payments thus also contributes to the reform’s long-term objective: a more transparent and predictable system of fees and charges, with a lower administrative burden on citizens and businesses.

The reform of the non-tax revenue system, implemented by the Ministry of Finance, the Office for IT and eGovernment, the Public Policy Secretariat and the Treasury Administration, with support from NALED, is one of the measures under the Republic of Serbia’s Reform Agenda within the EU Growth Plan for the Western Balkans. The reform aims to establish a unified system for managing non-tax revenues at national and local levels, ensuring greater transparency and predictability through electronic calculation and payment of fees and charges, without the need to fill out payment slips or submit proof of payment. This process also indirectly eliminates unlawfully introduced fees, and next year NALED will launch a campaign encouraging citizens to report any fee or levy that is not listed in the Plati system and is consequently being charged unlawfully.