A set of rooms (rooms and ancillary rooms) located in one or several buildings, occupied by one separate institution providing services: hotel, care and education, health or other services that are related to the residence of more people in such a plant, or a facility of a religious institution , in particular the parish house, the monastery, the house of the congregation of nuns.

People in certain objects reside there for longer periods of time (from a couple of months up to a couple of years) or permanently. Examples of such object are: boarding houses, student dormitories, employee hotels, children's homes, social care centres for chronically ill or mentally handicapped, monasteries, convents. Objects in which people's stays are usually short-term are e.g., hotels, motels, vacation homes, boarding houses as well as hospitals, sanatoriums, penitentiaries.

• Act of 9 August 2019 on the National Census of Population and Housing 2021
  Place of publication: (Dz. U. 2019 poz. 1775)

• Open all year tourist accommodation establishment.
• Bed places in tourist accommodation establishments.
• Nights spent (overnight stays) in tourist accommodation establishments.
• Occupancy rate of bed places or rooms