SQL Server 2019

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DECLARE @Products TABLE(PRODUCT_ID int, PRODUCT_NAME nvarchar(120)) 
DECLARE @Sales TABLE(SALE_ID int,PRODUCT_ID int ,[YEAR] int, QUANTITY int, PRICE float)

INSERT INTO @Products
VALUES(1,'SCREW1.20'),
(2,'SCREW1.23'),
(3,'SCREW2.5'),
(4,'SCREW3.10')

INSERT INTO @Sales
VALUES(5, 1, 2016,13,2.42),
(6, 2, 2019,13,2.36),
(7, 3, 2013,20,2.38),
(8, 4, 2018,20,2.20),
(9, 1, 2010,23,1.69),
(10,2, 2016,22,1.84),
(11,3, 2015,12,1.88),
(12,4, 2009,23,2.47),
(13,1, 2019,14,1.57),
(14,2, 2013,16,1.32),
(15,3, 2016,17,1.66),
(16,4, 2016,16,2.11),
(17,1, 2009,13,2.33),
(18,2, 2015,13,1.84),
(19,3, 2016,12,1.73),
(20,4, 2015,19,1.98),
(21,1, 2018,22,2.17),
(22,2, 2014,21,1.63),
(23,3, 2009,19,1.85),
(24,4, 2010,14,2.17),
(25,1, 2014,13,2.09),
(26,2, 2018,13,1.78),
(27,3, 2011,20,1.34),
(28,4, 2020,22,2.28),
(29,1, 2013,16,1.96),
(30,2, 2016,13,1.37),
(31,3, 2010,21,1.53),
(32,4, 2012,22,2.53),
(33,1, 2019,18,2.57),
(34,2, 2015,22,1.69),
(35,3, 2020,12,2.18),
(36,4, 2019,18,2.63),
(37,1, 2011,21,2.05),
(38,2, 2010,18,1.47),
(39,3, 2012,15,2.37),
(40,4, 2016,21,2.15),
(41,1, 2017,20,1.28),
(42,2, 2019,17,2.13),
(43,3, 2017,14,2.27),
(44,4, 2017,13,1.63),
(45,1, 2009,23,1.89),
(46,2, 2010,13,2.49),
(47,3, 2020,12,2.19),
(48,4, 2009,16,2.34),
(49,1, 2018,13,2.37),
(50,2, 2013,23,1.24),
(51,3, 2011,21,1.58),
(52,4, 2020,21,1.96),
(53,1, 2014,14,1.53),
(54,2, 2015,12,1.85),
(55,3, 2014,13,1.23),
(56,4, 2009,17,2.26),
(57,1, 2017,22,2.41),
(58,2, 2017,20,2.19),
(59,3, 2016,13,1.47),
(60,4, 2018,17,2.05),
(61,1, 2020,15,2.22),
(62,2, 2020,18,1.63),
(63,3, 2016,15,2.67),
(64,4, 2012,18,2.40),
(65,1, 2018,17,2.16),
(66,2, 2017,19,1.57),
(67,3, 2014,23,1.82),
(68,4, 2017,22,2.27),
(69,1, 2019,16,2.65),
(70,2, 2011,16,2.37),
(71,3, 2014,20,1.53),
(72,4, 2014,17,1.81),
(73,1, 2009,23,1.40),
(74,2, 2010,16,2.13),
(75,3, 2013,20,2.27),
(76,4, 2016,17,2.09),
(77,1, 2013,19,2.30),
(78,2, 2016,14,1.40),
(79,3, 2012,12,1.75),
(80,4, 2013,15,1.41),
(81,1, 2015,21,2.30),
(82,2, 2019,16,1.81)

;WITH Sales
AS
(
	SELECT S.*
		FROM @Sales AS S
),
Products
AS
(
	SELECT PRODUCT_ID,PRODUCT_NAME
		FROM @Products
),Years
AS 
(
	SELECT DISTINCT  [Year]
		FROM Sales AS S
		GROUP BY [YEAR]
)
SELECT Y.[YEAR],P.PRODUCT_NAME
	FROM Years AS Y
	CROSS JOIN Products AS P
	WHERE NOT EXISTS(SELECT *
						FROM Sales AS S 
						WHERE Y.YEAR=S.YEAR AND P.PRODUCT_ID=S.PRODUCT_ID)

YEAR	PRODUCT_NAME
2009	SCREW1.23
2011	SCREW3.10
2012	SCREW1.20
2012	SCREW1.23
2018	SCREW2.5
2019	SCREW2.5