Natural persons or groups of natural persons as consumers and producers of goods and providers of non-financial services exclusively for their own final use. Households shall also include sole proprietors as economic units which are established by a natural person or a group of natural persons, provided this natural person or group of natural persons are liable to settle the obligations of the economic units with the whole of their property, and which organise their accounting registers in accordance with the single-entry system.
The definition of the concept is consistent with Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union.