An organized entirety (an enterprise, a division, a branch, etc.) located in the place identified by a separate address, at which or from which the activity is managed by at least one working person.

When determining the local unit in the National Official Business Register REGON assumed that:

1) enterprises running balances on their own located at one address are separate local entities,

2) included in a separate legal registration organizational parts of entities are local entities,

3) entities running their activities in the field of transportation are local entities in places from which orders are given or in which work is organized,

4) entities running their activities in the field of construction are local entities in places in which commissions are accepted for the execution of construction and auxiliary works, or where tasks of the governing body take place, or where the organization of construction and auxiliary works takes place. Construction sites (places of implementation of particular construction works) are not local entities.

5) healing plants of the healing subject referred to in the regulations on the activities of the drug, are separate local units

• Act of 29 June 1995 on Official Statistics
  Place of publication: (Dz. U. z 2024 r. poz. 1799)

• Organisational unit without legal personality
• Natural person conducting economic activity
• Legal person
• Regional accounts