GDPR FAQs - Episode 5: Is my company a Data Controller or a Data Processor?

It depends on what personal data you're talking about and it depends what the organisation is doing with it. For example, if you've got employee data then that belongs to the company, therefore it is a controller of that data, however, if it was receiving data from one of its clients and dealing with that, then it would be acting in that relationship as the processor and the client would be the controller.