Annual turnover (income from sales) excl. VAT is the sum of income from sale of products, goods, services and execution of works, from both their main and secondary activities as such exercised by the enterprise during the reference period. This indicator is the amount of credit turnover account 611 "Incomes from sales" and 6122 account "Current rent income".

In turnover are not included:

• VAT and other similar deductible taxes related to turnover;
• Income from sale of other current assets (credit turnover account 612 "Other operating incomes" with the exception of 6122 account "Current rent income" which is included in turnover);
• Income from sale of long-term assets and investment activities (credit turnover account 621 "Income from investing activities");
• other incomes from financial activity, exceptional incomes (622 "Incomes from financing activities", 623 "Exceptional income");
• packaging value returned after delivery.