Although tipping has always been part of the dining culture in Serbia, it has never been officially regulated.
However, tip could possibly be found as an item on the fiscal receipt in Serbia in the near future, as the Business Association of the Hotel and Hospitality Industry HORES is working on a proposal at the moment, which will be sent to the Ministry of Tourism and Ministry of Finance as an initiative to introduce tipping into legal flows.
Source: jbfiscalconsulting.com