Decision on the content, deadlines and method of submission of data by payment services providers to the National Bank of Serbia

RS Official Gazette, No 90/2026
Pursuant to Article 75b, paragraph 5 and Article 176, paragraph 4 of the Law on Payment Services (RS Official Gazette, Nos 139/2014, 44/2018 and 64/2024) and Article 18, paragraph 1, item 3) and Article 68, paragraph 2 of the Law on the National Bank of Serbia (RS Official Gazette, Nos 72/2003, 55/2004, 85/2005 – other law, 44/2010, 76/2012, 106/2012, 14/2015, 40/2015 ‒ CC Decision, 44/2018 and 19/2025), the Governor of the National Bank of Serbia hereby issues the following D E C I S I O N ON THE CONTENT, DEADLINES AND METHOD OF SUBMISSION OF DATA BY PAYMENT SERVICES PROVIDERS TO THE NATIONAL BANK OF SERBIA

This Decision lays down the content, deadlines and method of
submission of data relating to payment services provision and e-money issuance which the providers of these services are required to submit to the National Bank of Serbia.
The National Bank of Serbia shall collect and process the data referred
to in Section 1 of this Decision for statistical purposes, with a view to monitoring the development of payment transactions and the use of payment instruments in the country, as well as for supervision purposes.
For the purposes of this Decision, certain terms shall have the following
meaning:

payment service provider means an entity referred to in Article 10,
paragraph 1, items 1), 2), 3), 5) and 6) of the Law on Payment Services (hereinafter: Law);
e-money issuer means an entity referred to in Article 106,
paragraph 1, items 1), 2), 3) and 5) of the Law;
payment service means the payment service referred to in Article
4 of the Law;
e-money means e-money referred to in Article 2, paragraph 1, item
of the Law;
payment transaction means a payment transaction referred to in
Article 2, paragraph 1, item 1) of the Law;
payment order means a payment order referred to in Article 2,
paragraph 1, item 2) of the Law;
payment service user means a user of payment services referred
to in Article 2, paragraph 1, item 6) of the Law;
payer means a payer referred to in Article 2, paragraph 1, item 7)
of the Law;
payee means a payee referred to in Article 2, paragraph 1, item 8)
of the Law;
consumer means a person referred to in Article 2, paragraph 1,
item 9) of the Law;
entrepreneur means a person referred to in Article 2, paragraph 1,
item 10) of the Law
current account means an account referred to in Article 70 of the
Law;
payment account with basic features means an account referred
to in Article 73p of the Law;
payment account switching means the service referred to in
Article 73j of the Law;
other payment account means a) a payment account other than a
current account, maintained by a bank for one or more payment service users and used for the execution of payment transactions under a framework contract, without specific restrictions; and b) a payment account within the meaning of Article 2, paragraph 1, item 3) of the Law, maintained with a public postal operator, e-money institution or payment institution;
payment card means a payment instrument in physical and/or
electronic form based on a unique number stored on a data carrier (or medium) in physical form, on another device or in electronic form without such a carrier, which enables the cardholder to execute payment transactions (deposits, withdrawal and transfer) and which, in accordance with the card issuance agreement, may have one or more functions;
card-based payment instrument has the meaning referred to in
Article 2, item 15) of the Law on Multilateral Interchange Fees and Special
Operating Rules for Card-Based Payment Transactions (RS Official Gazette, No 44/2018); for the purpose of collecting, processing and presenting data in accordance with this Decision only, payment cards in physical or electronic form shall be considered separately from any other technical device constituting a card-based payment instrument within the meaning of that Law;
card with a cash deposits/withdrawals function (cash card)
means a payment card that enables its user to make cash deposits and/or withdrawals at ATMs only;
card with a payment function means a payment card, other than
an e-money card, which has at least one of the following functions: a debit function, a delayed debit function or a credit function;
debit card means a payment card that enables its holder to pay for
goods and services and withdraw cash up to the amount of funds available in their account, including any authorised overdraft facility;
delayed debit card means a payment card that enables its holder
to pay for goods and services and withdraw cash up to the amount of a specified (contracted) limit, with the total amount charged through the use of

this payment card during a specific period being settled in full subsequently, at the end of a specific period and/or on the agreed debit date;
22) credit card means a payment card that enables its holder to
purchase goods and services and withdraw cash up to the amount of a previously approved credit (limit), with the amount charged through the use of this payment card during a specific period being settled in full at the end of a specific period or automatically divided into an agreed number of instalments in accordance with a pre-agreed model;
23) card with an e-money function means a payment card that
enables its holder to execute a payment transaction with e-money;
24) card on which e-money can be stored directly means a payment
card with an e-money function that enables the transfer of e-money from the card to the e-money recipient;
25) card which gives access to e-money stored on e-money
accounts means a payment card with an e-money function that provides access to server-based e-money;
26) card with a combined cash, debit and e-money function means
a payment card with all three of the above functions;
27) automated teller machine (ATM) means an electromechanical
device that allows users to deposit and/or withdraw cash and/or access other services (e.g. transfer of funds, balance enquiries, etc.) by means of a payment card or by other available means; 28)POS terminal means a device installed at a point of sale or at the counter of a payment service provider enabling the use of payment cards, with payment information captured by electronic means (EFTPOS);
29) e-money terminal means a device installed at a point of sale or at
the counter of a payment service provider which, in addition to an EFTPOS terminal function, also enables the transfer of e-money to and from a card with an e-money function or enables the e-money holder on a card with an e-money function to make a payment to a payee;
30) e-money card-loading and unloading terminal means a device
allowing the transfer of e-money to a card with an e-money function, and vice versa;
31) e-money card accepting terminal means a device allowing
holders of e-money on a card with an e-money function to transfer e-money to a payee;
32) technical and technological solution for accepting an instant
credit transfer payment instrument at a physical point of sale means devices and technical devices, including mobile devices with a mobile application for the merchant, an independent standalone technical solution of the merchant, self-service devices and POS terminals that enable the acceptance of instant credit transfer payment transactions at the point of sale;

e-money payment transaction means a transfer of e-money from
the e-money holder to the e-money recipient, either by card with an e-money function or from an e-money account;
payment transaction with a card on which e-money can be
stored directly means a transfer of e-money to the payee using this card through an e-money card acceptance terminal;
e-money payment with e-money accounts means a payment
transaction whereby e-money is transferred from the e-money account of the payer to the account of a payee, regardless of whether a card on which emoney can be stored directly is used;
e-money card-loading and unloading transaction means a
transaction allowing the transfer of e-money from an e-money issuer to a card on which e-money can be stored directly and vice versa, performed through the e-money card-loading and unloading terminal;
unauthorised payment transaction means a payment transaction
to the execution of which the payment service user has not given consent under
Article 33 of the Law;
fraudulent payment transaction means a payment transaction
executed as a result of fraud or abuse, including the issuance of a payment order by a fraudster, modification of a payment order by a fraudster, and manipulation of the payer by the fraudster to issue a payment order;
issuance of a payment order by a fraudster means a type of
unauthorised payment transaction arising from unauthorised issuance of a payment order by a fraudster after having obtained sensitive data on the payment or the payment instrument, including as a result of the loss, theft or misappropriation of such data, whether detectable or not prior to the execution of the transaction;
modification of a payment order by a fraudster means a type of
unauthorised transaction where the fraudster modifies a legitimate payment order issued by an authorised person at some point during the electronic communication between the payer and the payment service provider or modifies the payment order in the payment service provider’s system before the payment order is cleared and settled;
manipulation of the payer by a fraudster to issue a payment
order means a type of fraudulent payment transaction made as a result of the payer being manipulated by the fraudster to issue a payment order or payment instruction in good faith, to a payment account it believes belongs to a legitimate payee;
credit transfer means a payment service referred to in Article 4,
paragraph 2 of the Law;
mobile payment solution means a technical and technological
solution used to initiate and/or confirm payments via mobile communication and data transmission technology through a mobile device, in relation to credit transfers and e-money payments;
direct debit means a payment service referred to in Article 4,
paragraph 3 of the Law, including invoices – order specifications submitted by the creditor to the payer’s payment service provider (most commonly, this does not involve a fixed amount);
standing order means an instruction given by the payer to its
payment service provider to execute one or more payment transactions periodically (most commonly, in a fixed amount), where a standing order is not an instruction given by the payee;
money remittance means a payment service referred to in Article
4, paragraph 4 of the Law;
a payment transaction on the basis of a bill of exchange means
a payment transaction referred to in Article 66, paragraph 1 of the Law;
distance contract has the meaning referred to in Article 2, item 1)
of the Law on the Protection of Financial Service Consumers in Distance Contracts (RS Official Gazette, No 44/2018);
strong customer authentication has the meaning referred to in
Article 2, paragraph 1, item 47) of the Law;
account information service has the meaning referred to in Article
4, paragraph 8 of the Law;
account information service provider means the payment
service provider referred to in Article 2, paragraph 1, item 45) of the Law;
payment initiation service has the meaning referred to in Article
4, paragraph 7 of the Law;
payment initiation service provider means the payment service
provider referred to in Article 2, paragraph 1, item 44) of the Law;
loss due to fraud means loss in the reporting period borne by
liability bearers (payment service provider, payment service user – payer and other participants in a payment transaction) due to unauthorised use of payment instruments;
SEPA payment scheme and SEPA have the meaning laid down in
the Decision on Special Requirements for Credit Transfers and Direct Debits in Euro (RS Official Gazette, Nos 68/2024 and 102/2024).

Payment service providers shall submit the following data to the
National Bank of Serbia accurately and in full:

data on the number of users by type of payment service – on the
Payment services form (Annex 1);
data on the number of issued payment cards and card-based
payment instruments – on the Payment cards and card-based payment instruments form (Annex 2);
data on the number of devices and/or technical and technological
solutions and virtual and/or internet points of sale at which payment instruments are accepted – on the Acquiring network form (Annex 3);
data on payment transactions executed using payment cards and
card-based payment instruments – on the Payment card transactions form (Annex 4);
data on payment transactions executed using payment cards and
e-money within the acquiring network, by type of device accepting payment cards and e-money – on the Payment transactions executed using payment cards and e-money within the acquiring network form (Annex 5);
data on payment transactions executed using payment orders with
or without applying strong customer authentication – on the Payment transactions via payment orders – SCA form (Annex 6);
data on payment transactions executed without a payment order –
on the Payment transactions without a payment order form (Annex 7);
data on cash depositing and withdrawal transactions – on the
Deposit and withdrawal form (Annex 8);
data on payment transactions carried out using cheques – on the
Cheques form (Annex 9);
data on payment transactions for the purchase of goods and
services on the internet – on the Internet purchases form (Annex 10);
data on e-money value – on the E-money form (Annex 11);
data on payment transactions executed by instant credit transfer at
the point of sale from the issuer’s perspective – on the Instant credit transfer at point of sale – issuers form (Annex 12);
data on payment transactions executed by instant credit transfer at
the point of sale from the acquirer’s perspective – on the Instant credit transfer at point of sale – acquirers form (Annex 13);
data on payment transactions executed using the money remittance
service – on the Money remittances form (Annex 14);
data on the number of payment account users, payment accounts
opened and closed, and payment account switching – using the Payment accounts form (Annex 15);
data on loan applications received and approved – on the Loan
applications form (Annex 16);
data on payment transactions initiated using payment cards by
merchant category code (MCC) – on the Payment card transactions by MCC code form (Annex 17);
data on the number of distance contracts concluded, by type of
service contracted – on the Distance contracts form (Annex 18);
data on losses due to fraud in relation to the use of payment
instruments by liability bearer (payment service provider, user, etc.) – on the Losses due to fraud form (Annex 19);
data on payment transactions executed using payment cards and
e-money with or without applying strong customer authentication, from the issuer’s perspective – on the Payment card and e-money transactions – SCA – issuers form (Annex 20);
data on payment transactions executed using payment cards with
or without applying strong customer authentication, from the acquirer’s perspective – on the Payment card transactions – SCA – acquirers form (Annex 21);
data on types of fraudulent payment transactions – on the Misuse
and fraud records form (Annex 22);
data on credit transfer and direct debit payment transactions
executed via SEPA schemes – on the SEPA – Payment transactions via payment orders – SCA form (Annex 23);
data on credit transfer and direct debit payment transactions
executed via SEPA schemes – on the SEPA – Payment transactions – value category and fees forms (Annex 24);
data on ATM locations and functionalities – on the ATMs form
(Annex 25);
data on locations and structure of points of sale – on the Points of
sale form (Annex 26).
The data referred to in paragraph 1, items 1), 2), 3), 11) and 25) of this
Section and the data referred to in item 15) of that paragraph in items 151,
1514, 152, 153, 1534, 154, 1544 and 157 shall be reported as at the last business day of the reporting period, while the data referred to in other items of that paragraph shall be reported cumulatively for the reporting period. The data referred to in paragraph 1 of this Section on the value of payment transactions shall be reported to two decimal places. The data referred to in paragraph 1 of this Section relate to payment transactions executed in dinars in the Republic of Serbia, and/or in euros in the case of payment transactions executed in accordance with the SEPA schemes, unless otherwise specified in the Annexes referred to in that paragraph. Instructions for completing the forms referred to in paragraph 1, items
to 26) of this Section are set out in Annex 27 to this Decision.

Payment service providers shall submit the data referred to in Section
4 of this Decision in accordance with the guidelines of the National Bank of Serbia governing the electronic submission of data.
Payment service providers shall submit the data referred to in Section
4 of this Decision on a quarterly basis, as follows:

data for the first quarter, as at 31 March of the current year – by 20
April of that year at the latest;
data for the second quarter, as at 30 June of the current year – by
20 July of that year at the latest;
data for the third quarter, as at 30 September of the current year –
by 20 October of that year at the latest;
data for the fourth quarter, as at 31 December of the current year –
by 20 January of the following year at the latest.

Payment service providers shall for the first time submit data in
accordance with this Decision for the first quarter of 2027, by 20 April 2027. For the second, third and fourth quarters of 2026, the persons referred to in paragraph 1 of this Section shall submit data in accordance with the Decision on the Content, Deadlines and Method of Submission of Data by Payment Service Providers to the National Bank of Serbia (RS Official Gazette, Nos 57/2015 and 59/2015 – correction).
As of the date of commencement of application of this Decision, the
Decision on the Content, Deadlines and Method of Submission of Data by Payment Service Providers to the National Bank of Serbia (RS Official Gazette, Nos 57/2015 and 59/2015 – correction) shall cease to be valid.
The Annexes to this Decision are printed together with this Decision
and form an integral part thereof.
This Decision shall enter into force on the eighth day following its
publication in the RS Official Gazette and shall apply as of 1 January 2027. Dec. No 5 G o v e r n o r 14 September 2026 of the National Bank of Serbia B e l g r a d e Dr Jorgovanka Tabaković, sign.