Net revenues from sales, outside the enterprise conducting activities related to business services, of products (finished goods and services), goods and materials expressed in real sales prices taking into account reduction in prices, discounts and rebates – excluding value added tax (VAT). The sale of fixed assets components, subsidies, other operating income, and revenues from financial operations is not taken into account (dividends from these shares, gained interest).

• Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics
  Place of publication: (Dz. Urz. UE L 271 z 18.08.2020, str. 1, z późn. zm.)