For entities operating in road freight transport connected with motorways, ports, rail freight ports, airports, inland terminals, the relevant turnover is the amount resulting from the income statement under item A1 (revenues from sales and services) added to item A5 (other revenues and income) or corresponding items for the financial statements drawn up according to the international accounting standards IAS/IFRS attributable to vehicles, in their availability, equipped with loading capacity and a total mass exceeding 26.000 (twenty-six thousand) kilograms that perform a connecting service with motorways, ports, railway freight ports, airports, inland terminals. Revenues obtained from activities carried out abroad by these vehicles should be excluded from total revenue as well.

In order to facilitate economic operators in fulfilling their reporting and contribution obligations, the Authority has drawn up, with specific reference to road haulage and logistics, a summary table.