Back to directory
56.30

Beverage serving activities

This class includes preparation and serving of beverages for immediate consumption on the premises. This class includes activities of: - bars - taverns - cocktail lounges - discotheques (with beverage serving predominant) - beer parlours - coffee shops - fruit juice bars - mobile beverage vendors

Name
Beverage serving 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 preparation and serving of beverages for immediate consumption on the premises. This class includes activities of:
  • bars
  • taverns
  • cocktail lounges
  • discotheques (with beverage serving predominant)
  • beer parlours
  • coffee shops
  • fruit juice bars
  • mobile beverage vendors

Usually excludes

  • reselling packaged/prepared beverages, see 47
  • retail sale of beverages through vending machines, see 47.99
  • operation of discotheques and dance floors without beverage serving, see 93.29

Source: the official APR activity classification.