On 1 November 2012 the Minister of Finance and Economy adopted the Rulebook on Determining Services Provided Electronically, in Respect of the Law on Value Added Tax (hereinafter: Rulebook on Determining Services Provided Electronically), the Rulebook on Determining Secondary Raw Materials and Services Directly Related With Secondary Raw Materials, in Respect of the Law on Value Added Tax (hereinafter: Rulebook on Determining Secondary Raw Materials), as well as the Rulebook on Amendments to the Rulebook on Procedure for Exercising Rights to VAT Refunds and Method and Procedure for Refunding and Repayment of VAT (hereinafter: Amendments to the Rulebook on VAT Refunds).

All three rulebooks were published in the Official Gazette of the Republic of Serbia number 107/2012 dated 9 November 2012.