Event catering activities

This class includes the provision of food services based on contractual arrangements with the customer, at the location specified by the customer, for a specific event.

Name: Event catering activities
Sector: I - Accommodation and food service activities

Lump-sum tax

Check lump-sum tax conditions

Restaurants and hotel activities are usually not accepted for lump-sum taxation; limited exceptions may apply to movable/prefabricated food-service units.

Usually includes

This class includes the provision of food services based on contractual arrangements with the customer, at the location specified by the customer, for a specific event.

Usually excludes

manufacture of perishable food items for resale, see 10.89
retail sale of perishable food items, see division 47

Source: the official APR activity classification.