The index measures changes in the value of net revenues from sale of products, goods and materials at current prices, on a monthly basis in relation to the base period and it concerns economic entities classified according to NACE Rev.2 into section B (Mining and quarrying) and C (Manufacturing).

Net turnover in industry concerns the entire activity of an economic entity. The value of turnover in industry includes net revenues from the sale of products (finished products, semi-finished products and services) manufactured by the entity, as well as packaging, equipment and external services (if they are invoiced to recipients together with the products), revenues from the sale of goods and materials (i.e. tangible current assets purchased for resale in an unprocessed state and self-produced products if they are sold in the network of own stores next to goods produced outside).

Data on the value of turnover are presented in current prices, excluding value added tax (VAT) and excise tax.

Net turnover is divided into domestic and non-domestic net turnover. The division is made according to the first destination of the product, based on the change of ownership (regardless of whether the product has physically crossed the border). The place of destination is determined by the residency of the third party that purchased the goods and services.

• Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statistics
  Place of publication: (Dz. Urz. UE L 327 z 17.12.2019, str. 1, z późn. zm.)
• 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.)