What is Net Metering?
With net metering, the consumed energy is calculated, which represents the difference between the amount of energy taken and the energy delivered (which also includes the surplus from previous periods). Therefore, the amount of net electricity in the next calculation period is reduced by the surplus of delivered electricity during one month. The contract for full supply with net metering is concluded with households and housing associations.
What is included in the household bill (net metering – general consumption)?
The bill represents data on the total energy taken from the grid and the total energy delivered by the prosumer, according to tariffs.
The difference between the energy taken and the energy delivered is the net energy.
If the prosumer delivers more energy to the system, in a certain accounting period, than it takes energy, that surplus is carried over to the next period. The surplus is divided into tariffs depending on the tariff in which the energy was delivered, and the net energy is reduced by that surplus.
The surplus is accumulated in the period of lower consumption and used in the period of higher consumption, until the settlement period (until 31 March of the following year).
July 2025 | Energy taken | Energy delivered | Surplus energy from the previous period | Surplus energy from the previous period |
| 1 | 2 | 3 | (2-1+3) |
| Higher tariff | 800 | 1000 | 0 | 200 |
| Lower tariff | 300 | 100 | 0 | 0 |
August 2025 | Energy taken | Energy delivered | Surplus energy from the previous period | Surplus energy for the next period |
| 1 | 2 | 3 | (2-1+3) |
| Higher tariff | 600 | 900 | 200 | 500 |
| Lower tariff | 200 | 0 | 0 | 0 |
In addition to the energy for calculation, in each calculation period, regardless of the energy used, taxes, excise duties, charges and fees for the public media service are also calculated, in accordance with the regulations.
What is charged to net metering prosumers, if they have taken less energy in one month than they delivered to EPS? What is the difference in that case between two-tariff and single-tariff meters?
In the case of a contract with net metering, the supplier is obliged to calculate the consumed electricity to the prosumer for each calculation period as a positive value of the difference between net electricity determined by the times of application of the tariff for active energy and surplus electricity from the previous period determined by the times of application of the tariff for active energy, as well as taxes, excise duties, fees and other associated obligations.
If the prosumer delivers more energy to the system in a certain calculation period than it takes energy, that surplus is carried over to the next period according to the tariff application times and reduces the net energy. In that case, the energy for calculation in the current calculation period is 0 kWh. In addition to the energy for calculation, in each calculation period, regardless of the energy used, taxes, excise duties, charges and fees for the public media service are also calculated, in accordance with the regulations.
In the case of two-tariff meters, the amount of electricity for calculation (consumed electricity) is calculated according to tariffs (higher and lower tariff), while with single-tariff meters, the consumed electricity is calculated only according to one tariff.
On what basis is the fee for access to the distribution system calculated and what does item 8 mean on the bill in the contract with prosumer with net metering?
The fee for access to the system is calculated in accordance with the Methodology for determining the price for the access to the electricity distribution system of the Energy Agency of the Republic of Serbia, which stipulates that for prosumers the service for access to the electricity distribution system is calculated according to the tariffs for the tariff elements "active power", "active energy" and "reactive energy", for electricity taken from the distribution system.
Bearing in mind that with net metering, the prices are set at the level of guaranteed supply prices and that the cost of access to the distribution system is included in the guaranteed supply prices, part of the fee is already included in the price for the energy used. The prosumer is obliged to pay the distribution system operator the costs for access to the distribution system for the total amount of energy taken. Given that a part of those costs is already included in the amount of energy consumed, the customer is obliged to pay the difference. The difference between taken and consumed energy is calculated separately through item 8 - "Fees for calculation of DS access for the difference between taken and consumed electricity". In other words, part of the fee is calculated through the price for the energy used, and the rest through an item related to the fee for the difference between the energy taken and the energy used. This item is included in the base of VAT.
An example of the calculation (household - general consumption) for item 8 is as follows:
Taken energy(quantity) | Consumed energy(quantity) | Access price DS* | Fee for calculation of DS access for the difference between taken and consumed electricity |
| 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 can be found on the website of "Elektrodistribucija Srbije" and on the website of the Energy Agency of the Republic of Serbia.
How fees, excise duty and VAT are calculated?
From 1 January 2024, the basis of the fee for the improvement of energy efficiency is the energy consumed.
From 1 June 2024, the incentive fee for privileged producers is calculated on net electricity.
The following items make the basis for calculation of excise duty from 1 November 2023:
- chargeable demand
- the cost of the guaranteed supplier
- amount for energy consumed
- fee for the incentive for privileged producers
- fee for improving energy efficiency
- fee for the calculation of access to the distribution system for the difference between taken and consumed energy
The value added tax is calculated on the energy consumed from 1 January 2023. All costs of the VAT payer charged to the recipient of the goods are included in the basis for VAT calculation :
- chargeable demand
- the cost of the guaranteed supplier
- amount for energy consumed
- fee for the incentive for privileged producers
- fee for improving energy efficiency
- fee for calculation of access to the distribution system for the difference between taken and consumed energy
- excise duty amount
As the fee for the calculation of access to the distribution system is calculated on the value of the energy taken, the total amount of that fee must be included in the VAT calculation basis. Part of the fee is included in the value of the energy consumed, while the remaining is shown through an item on the bill - the fee for calculating access to the distribution system for the difference between taken and consumed energy, which is therefore included in the VAT calculation basis.
Which items are included in the total debit for the calculation period?
The charge for the calculation period includes the value of energy consumed, chargeable demand and cost of the guaranteed supplier, fees, excise duty, VAT and public media service fee. The value of the energy taken is not included in the charge for the calculation period.
When is the bill due for payment?
Due date for the bill is the 28th of the month for the previous month (example: the bill for August is due for payment by September 28 of the current year).
Are some items on the bill for the prosumer paid even when there is no energy used?
The prosumer (household - general consumption) pays tariffs every month - "guaranteed supplier's cost" and "chargeable demand" - regardless of whether electricity consumption has been achieved at the measuring point or not, as well as a fee for energy efficiency, a fee for access to the distribution system for the difference between taken and consumed energy, a fee for the incentive for privileged electricity producers, excise duty, VAT and tax for public media service.
Who should a customer, who has not received an electricity bill, contact?
A customer who has not received an electricity bill should send an e-mail to:
kpreklamacije@eps.rs
How can a prosumer redirect his wrongly made payment?
The prosumer who has a contract with EPS JSC submits an e-mail to the address
kpreklamacije@eps.rs or submits a written request for redirecting payment to the correct account of EPS JSC with mandatory submission of proof of payment, a copy of the bill and specifying the number of the account to which he made the payment, i.e. to which the payment should be redirected, to the address: EPS JSC - "EPS Snabdevanje" Branch, Sector for prosumer management.
How can a prosumer submit an objection to the supplier's calculation?
Objections to the bill can be submitted by the customer by e-mail to the address
kpreklamacije@eps.rs
