Cookies are small, often encrypted files that are located in browser directories. There are different cookie types. They can be separated by party – cookies can either be first or third-party, depending on how they have been created and from which server cookies are being dropped on the user’s browser.
Under the General Data Protection Regulation (GDPR), every business, collecting users' personal data, must provide a cookie declaration report. Businesses should inform users about what cookies are used to collect their personal data, and for what purposes.