27. Are there provisions requiring donations to go through the banking system?
Serbia
"A political party may have several accounts but only with the same tax identification number, as well as a foreign currency account, through which it transacts all funds earmarked for financing regular work.
Coalition and/or citizens’ group define accounts used for transaction of all funds earmarked for financing regular work by the agreement establishing such political entities."
"For the purpose of raising funds for election campaign financing a political entity shall open a separate account that may not be used for other purposes. A political entity not having the account specified in paragraph 1 of this article is required to open such account after calling of elections and before proclamation of election list. All funds intended for financing of election campaign are paid into the account specified in paragraph 1 of this article and all payments of election campaign expenditure are made from that account.
A political entity may use funds raised for regular work for election campaign financing with the proviso that such funds are paid into the account specified in paragraph 1 of this article.
Opening of the account referred to in paragraphs 1 and 2 of this article for a coalition and/or group of citizens is regulated by the agreement on establishing such political entities."
Article 18. and 24. Law on financing political activities, 2022.
There are provisions.