It is the smallest combination of legal units - that is an organizational unit producing goods or services, which benefits from a certain degree of authonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations. An enterprise may be a sole legal unit.

• Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statistics
  Place of publication: (Dz. Urz. UE L 327 z 17.12.2019, str. 1, z późn. zm.)