Photo-illustration: Pixabay (Admiral Lebioda)

The Law on the Use of Renewable Energy Sources from 2021 prescribes that the prosumer produces electricity for his own needs and delivers the excess electricity produced to the transmission (distribution) system, i.e. a closed system in which the excess is stored and withdrawn at the moment when the prosumer cannot produce a sufficient amount of electricity for his needs. With the adoption of the Decree on criteria, conditions, and manner of calculating receivables and liabilities between prosumers and suppliers, the procedure for becoming a prosumer is significantly simplified, and the entire process can be completed in less than a month. Before the adoption of the Decree, it took more than six months to complete this procedure.

After the end customer acquires the meter, he electronically sends a request to the company for electricity distribution to adjust the metering point to obtain the status of prosumer. Along with the completed application, he submits: the documents for adjusting the measuring point, proof of the paid fee, which currently amounts to 16,854 dinars*, and the manufacturer’s statement on the compliance of the product with the requirements of the EPS. The mentioned documents are sent electronically to the address

It is also necessary for the end customer to build a production facility, and the installed power of the production facility cannot be greater than the approved power of the end customer’s connection. The confirmation of the correctness of the device and installation is sent electronically to the address After this procedure, it is time to submit a request to the supplier at the electronic address If it is a household, a Request for the conclusion of a contract on complete supply with net metering is submitted, and if the end customer is not a household or a housing association, a Request for the conclusion of a contract on complete supply with net billing is submitted.

After the contract is concluded, the supplier informs the system operator, who then connects the end customer’s facility to the power system within five days. In the next step, the operator registers the end customer in the Prosumer Registry within five days, officially acquiring the status of a prosumer. The problem still exists The dissatisfaction of existing prosumers is reflected in the inadequate way of calculating VAT, excise taxes and other fees.

In focus:

Photo-illustration: Unsplash (Science In Hd)

The Ministry of Finance considers that the basis for VAT, excise duties and additional fees should be the entire amount of electricity that the prosumer obtained from the supplier. In contrast, the Ministry of Mining and Energy considers that the fee should be a positive value of the net electricity difference, i.e. the difference between the amount of electricity delivered by the prosumer to the supplier and taken back. Although the position of the Ministry of Mining and Energy is in accordance with the aforementioned Decree, the method of VAT calculation was applied according to the position of the Ministry of Finance, considering that the calculation of the VAT base is within its jurisdiction. Namely, the problem lies in the contradiction of the Decree with the Law on VAT, the Law on Excise and the Law on Public Contribution.

The Ministry of Mining and Energy says that their Ministry has sent a letter to the Ministry of Finance to initiate changes in tax regulations and thereby reduce the tax base for prosumers. For the time being, we can hope that we won’t have to wait long for a solution. The Ministry of Mining and Energy says they will try to point out to the Ministry of Finance the importance of stimulating prosumers. Accordingly, their Ministry has calculated that the electricity produced by prosumers for the country has 75 times the value compared to the cost of importing energy. The state imports electricity at an average price of 500 euros, but its market price sometimes amounts to 1,000 euros. According to their assessment, even if prosumers were not charged VAT at all, the state would benefit greatly from them. The position of the Ministry of Mining and Energy is that it is important to continue stimulating prosumers to increase the trend of the growth in the number of consumers, which will also be a benefit for the state. 

Prepared by: Katarina Vuinac

Read the story in the new issue of the Energy portal Magazine Waste Management