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legal entity

Concept · WE BUILD Terminology · Draft

URI

https://iri.suomi.fi/terminology/webuild/concept-6006

Terms

Preferred term, Draft

Definition

an agent whose identity is legally recognised for transactions and that can be referenced unambiguously by a legal identifier issued or recognised by a competent authority

Note

In WE BUILD, “legal entity” is intended as the transactional/legal identity used in B2B/B2G processes. It can include: a legal person (e.g., company), and in jurisdictions where applicable, a natural person acting as a registered business actor (e.g., sole trader) whose business identity is legally recognised and identifiable.
In the WE BUILD context a "legal entity" is a company, business, sole trader, non-profit association or similar entity that is registered with a business registration authority or other public authority; most "economic operators" are therefore also "legal entities".

Organization

Finnish Tax Administration

Created at

Modified at

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