At the Ninth Session of the First Regular Session, on April 28, 2021, the National Assembly of the Republic of Serbia adopted the Law on Electronic Invoicing (“Official Gazette of the RS”, No. 44/2021, hereinafter “the Law”). The law entered into force on May 7, 2021, and the bylaws provided by the law shall be passed within six months from the day of its entry into force, ie until November 7th, 2021. The law regulates the issuance, sending, receiving, processing,