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56.29
Other food service activities
This class includes industrial catering, i.e. the provision of food services based on contractual arrangements with the customer, for a specific period of time. Also included is the operation of food concessions at sports and similar facilities. The food is usually prepared in a central unit. - activities of food service contractors (e.g. for transportation companies) - operation of food concessions at sports and similar facilities - operation of canteens or cafeterias (e.g. for factories, offices, hospitals or sch
- Name
- Other food service activities
- Sector
- I - Accommodation and food service activities
Lump-sum tax
Check lump-sum tax conditionsRestaurants 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 industrial catering, i.e. the provision of food services based on contractual arrangements with the customer, for a specific period of time. Also included is the operation of food concessions at sports and similar facilities. The food is usually prepared in a central unit.
- activities of food service contractors (e.g. for transportation companies)
- operation of food concessions at sports and similar facilities
- operation of canteens or cafeterias (e.g. for factories, offices, hospitals or schools) on a concession basis
Usually excludes
- manufacture of perishable food items for resale, see 10.89
- retail sale of perishable food items, see division 47