2026-04-14T14:10:02.288+02:00
- Division 11 : Restaurants and accomodation services
- Group 11.1 : Food and beverage serving services
- Class 11.1.1 : Restaurants, cafés and the like (S)
Sub-class 11.1.1.1 : Restaurants, cafés and the like – with full service (S)
Food and beverage serving services provided by restaurants, cafés and similar eating facilities providing full service consisting of waiter service to individual customers seated at tables, with or without entertainment.
Nomenclatures
Last updated on: 04/14/2026
This sub-class includes
- food and beverages provided by full-service facilities serving mainly drinks: cafés, buffets, bars, tearooms and so on
- food and beverages provided by full-service restaurants, cafés and the like and consumed off their premises; food and beverages provided by full-service restaurants, cafés and the like and home-delivered
- food and beverage full services in hotels or other accommodation establishments, if separately priced from accommodation
- food and beverage full services in establishments providing recreational, cultural, sporting or entertainment services (theatres, cinemas, sports stadiums, swimming pools, sports complexes, museums, art galleries, nightclubs, dancing establishments and similar facilities), if separately priced
- tobacco that is consumed with a shisha or a hookah pipe in restaurants, cafés or shisha lounges
- tips and gratuities
This sub-class doesn't include
- food and beverage provided by supermarkets and markets whether or not consumed on their premises (division 01 or division 02)
- tobacco purchases ( 02.3.0)
- food and beverage services on public transport, if not separately priced ( 07.3)
- food and beverage delivery, if separately priced ( 07.4.9.2)
- food and beverage services in establishments providing recreational, cultural, sporting or entertainment services, if not separately priced (09.4.6, 09.6.1.0, 09.6.2.0, 09.6.9.0)
- entrance fees for dancing establishments and nightclubs ( 09.4.6.1)
- food and beverage services provided in package holidays, if not separately priced ( 09.8.0.0)
- food and beverage services in hotels or other lodging establishments, if not separately priced from accommodation ( 11.2)
