The new Law on Fiscalization (“Official Gazette of the RS” No. 153/2020, hereinafter: the “Law”) entered into force on December 29, 2020 and its implementation shall begin on January 1st, 2022. Article 21 of the Law stipulates that the regulations for its implementation will be adopted within nine months from its entering into force and with that said, we outline a brief overview of bylaws and regulations adopted by the Ministry of Finance so far, as follows: Rulebook on types