Is a goods or services production unit, which develops one or more activities of an economic or social nature, under the responsibility of a person or company, in a place, premises or group of premises situated in a determined topographical area.

If by its own characteristics, the activities are not carried out at a fixed location -transport, construction, renting, cleaning, artistic activities, etc.-, the establishment is the place from which the activities are organised or co-ordinated, referring, ultimately, to the headquarters or legal address of the company or legal representative.