Interviewer instructions
Total sales include the value of all annual sales counting manufactured goods and goods the establishment has bought for trading. For ex. if an establishment makes blue jeans and also imports blue jeans to resell, total sales is the value of all blue jeans sold, both produced and imported. Revenue or receipts for all services rendered and any sales of merchandise for the year, even if the payment may have been received at a later date, are included in total sales. For services total sales refer to the total value of all the services provided during the year. In manufacturing and services the amount should include sales with and without invoices (reported and unreported sales). If the company is VAT (Value Added Tax) registered and is getting a VAT refund, the total sales figure should exclude VAT. If the company is not VAT registered (cannot get a refund), the total sales should be given as they are.