> ## Documentation Index
> Fetch the complete documentation index at: https://docs.commenda.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Locations

> Track where your corporation has physical or legal presence for tax establishment purposes.

## Overview

The Locations API lets you manage physical locations for a corporation. Locations are used to determine tax nexus, registration obligations, and establishment presence — particularly for EU trade bloc registrations where physical presence in a member state affects which registration schemes are available.

## Location types

| Type | Description |
| - | - |
| `HEADQUARTERS` | Main administrative office |
| `BRANCH_OFFICE` | Secondary office location |
| `RETAIL_LOCATION` | Customer-facing retail store |
| `FACTORY` | Manufacturing facility |
| `WAREHOUSE` | Inventory storage or distribution center |
| `NATURAL_RESOURCE_SITE` | Natural resource extraction site |
| `REGISTERED_OFFICE` | Official legal address on file with authorities |
| `REPRESENTATIVE_OFFICE` | Representative office in a foreign jurisdiction |
| `CONSTRUCTION_SITE` | Active construction project site |
| `THIRD_PARTY_FULFILLMENT` | Third-party fulfillment center |
| `REMOTE_EMPLOYEE` | Location where remote employees work |
| `DEPENDENT_AGENT` | Agent who acts exclusively on behalf of the company |
| `INDEPENDENT_AGENT` | Agent who acts on behalf of multiple companies |
| `REGISTRATION` | Location linked to a tax registration |
| `OTHER` | Other location type |

A single location can have multiple types (e.g., `["HEADQUARTERS", "REGISTERED_OFFICE"]`).

## Establishment rules

Locations are checked when creating EU trade bloc registrations:

* **Union OSS** requires a qualifying EU establishment (headquarters, branch office, warehouse, factory, retail location, or dependent agent) in the member state country.
* **Non-Union OSS** requires that you have no qualifying EU establishment in any EU country.

## API endpoints

| Endpoint | Method | Description |
| - | - | - |
| [`/locations`](/engine/indirect-tax/locations/locations-POST) | POST | Create a location |
| [`/locations`](/engine/indirect-tax/locations/locations-GET) | GET | List locations for a corporation |
| [`/locations/{location_id}`](/engine/indirect-tax/locations/locations-id-POST) | POST | Update a location |
| [`/locations/{location_id}`](/engine/indirect-tax/locations/locations-id-DELETE) | DELETE | Delete (archive) a location |


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