A unit offering goods or services, undertaking one or more activities of a social or economic nature, under the management of a single owner or company, in a locality, premises or group of connected premises situated in a concrete topographic location.

If the characteristics of the enterprise-such as transport, construction, hire, cleaning, artistic activities, etc.- mean that its activities are not carried out in a fixed location, the enterprise is the place from which such activities are organised or co-ordinated, ultimately meaning the central office or legal residence of the owner or company.