Net revenues from sales include the value of products (finished goods and services), goods and materials sold outside enerprises 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).

It covers entities classified according to NACE Rev.2.1 to transportation and storage (section H), accommodation and food services activities (section I), publishing, broadcasting, and content productions and distribution activities (section J), real estate activities (section L), professional, scientific and technical activities (section M, excluding group 70.1 Activities of head offices, division 72 Scientific research and development and division 75 Veterinary activities) and administrative services and support activities (section N).

• 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.)