Law on Value-Added Tax (“Official Gazette of RS” no. 84/2004, 86/2004 -correction, 61/2005, 61/2007, 93/2012, 108/2013, 6/2014 – harmonized dinars amount, 68/2014 – the other Law, 142/2014, 5/2015 – harmonized dinars amount, 83/2015, 5/2016 – harmonized dinars amount and 108/2016)

On December 28th, 2016, the National Assembly of the Republic Serbia, adopted the Law on Amendments to the Law on Value-Added Tax (“Official Gazette of RS”, no. 108/2016, hereinafter the “Law’’), on the seventh sitting of the Second Regular Session in 2016, which...