§3.2.2.3 Place of establishment
The concept of ‘establishment’ in this information requirement is the same as the one used, for example, in the Services Directive 2006/123/EC where it is defined (Article 4) as ‘the actual pursuit of an economic activity, as referred to in Article 43 of the Treaty, by the provider for an indefinite period and through a stable infrastructure from where the business of providing services is actually carried out’. Recital 37 of that Directive explains that ‘[…] Where a provider has several places of establishment, it is important to determine the place of establishment from which the actual service concerned is provided […]’. The same approach can be used to determine the place whose geographical address should be provided under this Directive. Since the information about the ‘geographical’ address is required, it should refer to a physical location: — For example, it is not sufficient to merely provide the PO Box number as the trader’s address.
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Source: EUR-Lex (Cellar) · retrieved 2026-09-07