Activity codes for Catering group (Sales tax 12%)

This subclass includes: - provision of prepared food and beverages in restaurants, accompanied by related service and sometimes entertainment - provision of prepared food and beverages in cafes, cafeterias, self-service canteens for on-site consumption Food prepared in these establishments may also be sold for take-out. - restaurant services on trains, ships and other means of transport, provided that they are provided by specialized organizations. Excludes: - organization and service of public catering under a contract of trust, see 56.29

This class includes: - provision of prepared food, including ice cream, in fast food restaurants, including outdoor eateries, ice cream parlors, mobile or stationary vehicles, and food preparation kiosks. This class excludes: - retail sale of food through vending machines, see 47.99

This class includes the provision of services by catering establishments on a contractual basis, under terms agreed with the consumer, at specific locations, for specific events. This class excludes: - manufacture of perishable prepared food for sale through retail outlets, see 10.89 - sale of perishable prepared food through retail outlets, see division 47

This subclass includes: - catering services for organizations, offices, hospitals, schools and similar institutions, usually on a contract basis, usually at a reduced rate

E.c. This class includes: - supply of prepared food on a contract basis (e.g. to transport companies) - supply of prepared food to sports and other organisations for events. This class excludes: - manufacture of perishable prepared food for sale through retail outlets, see 10.89 - sale of perishable prepared food through retail outlets, see division 47