A method and an apparatus for establishing a coordinate system and a data structure product are provided. The method includes following steps: obtaining at least one layer related to an arrangement of an indoor space to generate a layout pattern in a 2D or 3D model; obtaining locations of positioning devices located within the indoor space and labelling the locations in the layout pattern; dividing the layout pattern into multiple view tiles according to a unit area or a unit volume for displaying the layout pattern; dividing a portion of the layout pattern around the labelled positioning devices into multiple positioning tiles according to the labelled locations of the positioning devices; and selecting at least one representative point of the view tiles and the positioning tiles as a reference point to define a reference frame and establishing the coordinate system based on the reference frame.