What is Net Metering?
In net metering, electricity consumption is billed based on the difference between the quantity of electricity drawn from the grid and the quantity supplied to it, including any surplus carried over from previous periods. In this way, surplus electricity supplied in one month reduces the net electricity consumption in the following billing period. The Full Supply Contract with Net Metering is concluded with households and residential communities.
What Does the Bill for Households Include (Net Metering – Mass Consumption)?
A bill displays data on the total electricity drawn from the grid and the total electricity supplied by the prosumer, broken down by tariff.
The difference between electricity taken and supplied represents the net electricity.
If, during a billing period, the prosumer supplies more electricity to the system than is consumed, the surplus is carried forward to the next period. This surplus is allocated according to the tariff under which it was supplied and is used to reduce the net electricity charged.
The surplus is accumulated in the period of lower consumption and used in the period of higher consumption, until the settlement period (until March 31 of the following year).
July 2025 | Electricity Taken | Electricity Supplied | Surplus from Previous Period | Surplus for Next Period |
| 1 | 2 | 3 | (2-1+3) |
| Higher tariff | 800 | 1000 | 0 | 200 |
| Lower tariff | 300 | 100 | 0 | 0 |
August 2025 | Electricity Taken | Electricity Supplied | Surplus from Previous Period | Surplus for Next Periodtd> |
| 1 | 2 | 3 | (2-1+3) |
| Higher tariff | 600 | 900 | 200 | 500 |
| Lower tariff | 200 | 0 | 0 | 0 |
In each billing period, in addition to the electricity charged, taxes, excise duties, regulatory fees, and the public media service fee are calculated — regardless of the quantity of electricity consumed — pursuant to applicable regulations.
What Is Billed to Prosumers under Net Metering When Less Energy Is Taken Than Supplied to EPS JSC? What Is the Difference Between Two-Tariff and Single-Tariff Meters?
Under a Full Supply Contract with Net Metering, the supplier is obliged to calculate, for each billing period, the electricity consumed by the prosumer as a positive value of the net electricity — determined by the time-of-use tariff for active energy and adjusted for any surplus electricity carried over from previous periods, also by tariff. In addition to net electricity, taxes, excise duties, fees, and other applicable charges are calculated in accordance with relevant regulations.
If, during a billing period, the prosumer supplies more electricity to the system than is drawn from it, the surplus — allocated by tariff — is carried forward to the next period and used to offset future net electricity. In such cases, the electricity billed for the current period is 0 kWh. Regardless of the amount of electricity consumed, taxes, excise duties, regulatory fees, and the public media service fee are calculated in every billing period, in accordance with the regulations.
In the case of two-tariff meters, the quantity of electricity billed (i.e. electricity consumed) is calculated separately for each tariff — higher and lower. For single-tariff meters, electricity consumption is calculated under a single tariff only.
On What Basis Is the Distribution System Access Fee Calculated, and What Does Line Item 8 Represent on the Bill under a Full Supply Contract with Net Metering?
The access fee is calculated in accordance with the Methodology for Determining the Price of Access to the Electricity Distribution System, as prescribed by the Energy Agency of the Republic of Serbia. This methodology stipulates that prosumers are charged for access to the distribution system based on tariff elements: active power, active energy, and reactive energy, for the electricity drawn from the distribution system.
IGiven that, under net metering, prices are aligned with those applied in guaranteed supply, and that the cost of access to the distribution system is already included in the guaranteed supply price, a portion of the access fee is embedded in the price of consumed electricity. The prosumer is obliged to pay the distribution system operator for access based on the total quantity of electricity drawn from the system. Since part of this cost is already included in the price of consumed electricity, the prosumer is required to pay the difference. This difference—between electricity drawn and electricity consumed—is calculated separately and shown as Line Item 8 on the bill: “Fee for Distribution System Access – Difference Between Electricity Drawn and Consumed”. In other words, part of the fee is included in the price of consumed electricity, while the remainder is charged under this specific line item. This item is included in the VAT base.
An example of a calculation (households – mass consumption) for line item 8 is as follows:
Electricity Taken (quantity) | Electricity Consumed (quantity) | Cost of Access to DS* | Access fee to DS for the Difference Between Electricity Taken and Consumed |
| Higher tariff: 500 | Higher tariff: 50 | Higher tariff: 4,5784 | (500-50)*4,5784+(200-200)*1,1446=2060,28 |
| Lower tariff: 200 | Lower tariff: 200 | Lower tariff: 1,1446 |
** The decision on the price of access to the distribution system is available on the official website of Elektrodistribucija Srbije and on the website of the Energy Agency of the Republic of Serbia.
How are Fees, Excise Duty, and VAT Calculated?
As of 1 January 2024, the basis for calculating the energy efficiency improvement fee is the quantity of electricity consumed.
From 1 June 2024, the incentive fee for privileged power producers is calculated based on net electricity.
Since 1 October 2023, the excise duty base includes the following components:
• chargeable demand
• cost of the guaranteed supplier
• amount for electricity consumed
• incentive fee for privileged power producers
• energy efficiency improvement fee
• fee for access to the distribution system for the difference between electricity taken and electricity consumed
Since 1 January 2023, VAT has been calculated based on the electricity consumed. The VAT calculation base includes all costs charged by the VAT payer to the recipient of the goods, specifically:
- Chargeable demand
- Cost of the guaranteed supplier
- Amount for electricity consumed
- Incentive fee for privileged power producers
- Energy efficiency improvement fee
- Fee for access to the distribution system for the difference between electricity taken and electricity consumed
- Amount of excise duty
As the fee for access to the distribution system is calculated based on the value of electricity taken from the system, the total amount of this fee must be included in the calculation base for both excise duty and VAT. A portion of this fee is already embedded in the value of electricity consumed. The remaining portion is presented separately on the bill under the item: “Fee for Access to the Distribution System for the Difference Between Electricity Taken and Consumed”. For this reason, this item is also included in the base for calculating excise duty and VAT..
What Is Included in the Total Charge for a Billing Period?
The total charge for a billing period includes the following components: value of electricity consumed, chargeable demand, cost of the guaranteed supplier, applicable fees, excise duty, value added tax (VAT), fee for the public media service. The value of electricity taken from the system is not included in the total charge for the billing period.
When Is the Bill Due for Payment?
The bill is due for payment on the 28th day of the month following the billing period. For example, the bill for August is payable by 28 September of the current year.
Are Certain Items on the Bill Payable Even When No Electricity Is Consumed?
Yes. Even in months when no electricity is consumed at the metering point, the prosumer (household – mass consumption) is still required to pay the following charges: cost of the guaranteed supplier, chargeable demand, energy efficiency improvement fee, fee for access to the distribution system for the difference between electricity taken and consumed, incentive fee for privileged electricity producers, excise duty, value added tax (VAT), fee for the public media service. These items are calculated and charged monthly, regardless of consumption, in accordance with applicable regulations.
What Should a Customer Do If They Have Not Received an Electricity Bill?
A customer who has not received their electricity bill should contact EPS JSC by sending an email to:
kpreklamacije@eps.rs
How Can a Prosumer Redirect an Erroneously Made Payment?
A prosumer who has a contract with EPS JSC may request the redirection of an erroneously made payment by: sending an email to
kpreklamacije@eps.rs or submitting a written request to redirect the payment to the correct EPS JSC account. The request must include: proof of payment, a copy of the electricity bill, the account number to which the payment was originally made, the account number to which the payment should be redirected: EPS AD – Ogranak "EPS Snabdevanje", Sektor za upravlјanje kupcima-proizvođačima.
How Can a Prosumer File a Complaint About the Supplier’s Billing?
A prosumer may submit a billing-related complaint by sending an email to
kpreklamacije@eps.rs