The abolishment of sales tax on items for babies has reduced the price of those goods by 10% which has not only made it possible for store owners to see better returns, but also for others to open their own stores. To open a baby store one need not meet any special legal conditions, however it’s hard to recommend which items pay off the most. Which articles are sold the most depends primarily on the location of the store. Among the most sold items are food, diapers, spoons and baby formula. Other top sellers are clothes, bottles, nipples for baby bottles and toys. New parents should count on spending at least 35,000 RSD, 10,000 more than the average monthly salary in Serbia, for the most basic needs of a new born baby and that does not include the cost of a stroller and other larger, more expensive things. But the real expense, however sweet, comes a bit later. For example, one pack of diapers costs around 1,000 RSD and in some cases where the child uses them up to their second year, the diaper bill doesn’t seem so unnoticeable.