Means an entrepreneur who is a foreign person as defined in the Act of 6 March 2018 on the rules of participation of foreign entrepreneurs and other foreign persons in economic turnover on the territory of the Republic of Poland, i.e.: 1) Legal person having its seat abroad, 2) Natural person having their place of residence abroad, holding no Polish citizenship, 3) Organizational entity which has no legal personality and is endowed with legal capacity, having its seat abroad.