Level	Code	Description	Rulings	Reference to isic rev. 4	This item includes	This item also includes	This item excludes
1	I	ACCOMMODATION AND FOOD SERVICE ACTIVITIES		I	This section includes the provision of short-stay accommodation for visitors and other travellers and the provision of complete meals and drinks fit for immediate consumption. The amount and type of supplementary services provided within this section can vary widely.		This section excludes the provision of long-term accommodation as primary residences, which is classified in real estate activities (section L). Also excluded is the preparation of food or drinks that are either not fit for immediate consumption or that are sold through independent distribution channels, i.e. through wholesale or retail trade activities. The preparation of these foods is classified in manufacturing (section C).
2	55	Accommodation		55	This division includes the provision of short-stay accommodation for visitors and other travellers.	Also included is the provision of longer term accommodation for students, workers and similar individuals. Some units may provide only accommodation while others provide a combination of accommodation, meals and/or recreational facilities.	This division excludes activities related to the provision of long-term primary residences in facilities such as apartments typically leased on a monthly or annual basis classified in Real Estate (section L).
3	55.1	Hotels and similar accommodation		551
4	55.10	Hotels and similar accommodation		5510	This class includes the provision of accommodation, typically on a daily or weekly basis, principally for short stays by visitors. This includes the provision of furnished accommodation in guest rooms and suites. Services include daily cleaning and bed-making. A range of additional services may be provided such as food and beverage services, parking, laundry services, swimming pools and exercise rooms, recreational facilities as well as conference and convention facilities. This class includes accommodation provided by: - hotels - resort hotels - suite/apartment hotels - motels		This class excludes: - provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis, see division 68
3	55.2	Holiday and other short-stay accommodation		551
4	55.20	Holiday and other short-stay accommodation		5510	This class includes the provision of accommodation, typically on a daily or weekly basis, principally for short stays by visitors, in self-contained space consisting of complete furnished rooms or areas for living/dining and sleeping, with cooking facilities or fully equipped kitchens. This may take the form of apartments or flats in small free-standing multi-storey buildings or clusters of buildings, or single storey bungalows, chalets, cottages and cabins. Very minimal complementary services, if any, are provided. This class includes accommodation provided by: - childrens and other holiday homes - visitor flats and bungalows - cottages and cabins without housekeeping services - youth hostels and mountain refuges		This class excludes: - provision of furnished short-stay accommodation with daily cleaning, bed-making, food and beverage services, see 55.10 - provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis, see division 68
3	55.3	Camping grounds, recreational vehicle parks and trailer parks		552
4	55.30	Camping grounds, recreational vehicle parks and trailer parks		5520	This class includes: - provision of accommodation in campgrounds, trailer parks, recreational camps and fishing and hunting camps for short stay visitors - provision of space and facilities for recreational vehicles	This class also includes accommodation provided by: - protective shelters or plain bivouac facilities for placing tents and/or sleeping bags	This class excludes: - mountain refuge, cabins and hostels, see 55.20
3	55.9	Other accommodation		559
4	55.90	Other accommodation		5590	This class includes the provision temporary or longer-term accommodation in single or shared rooms or dormitories for students, migrant (seasonal) workers and other individuals. This class includes: - student residences - school dormitories - workers hostels - rooming and boarding houses - railway sleeping cars
2	56	Food and beverage service activities		56	This division includes food and beverage serving activities providing complete meals or drinks fit for immediate consumption, whether in traditional restaurants, self-service or take-away restaurants, whether as permanent or temporary stands with or without seating. Decisive is the fact that meals fit for immediate consumption are offered, not the kind of facility providing them.		Excluded is the production of meals not fit for immediate consumption or not planned to be consumed immediately or of prepared food which is not considered to be a meal (see divisions 10: manufacture of food products and 11: manufacture of beverages). Also excluded is the sale of not self-manufactured food that is not considered to be a meal or of meals that are not fit for immediate consumption (see section G: wholesale and retail trade).
3	56.1	Restaurants and mobile food service activities		561
4	56.10	Restaurants and mobile food service activities		5610	This class includes the provision of food services to customers, whether they are served while seated or serve themselves from a display of items, whether they eat the prepared meals on the premises, take them out or have them delivered. This includes the preparation and serving of meals for immediate consumption from motorised vehicles or non-motorised carts. This class includes activities of: - restaurants - cafeterias - fast-food restaurants - take-out eating places - ice cream truck vendors - mobile food carts - food preparation in market stalls	This class also includes: - restaurant and bar activities connected to transportation, when carried out by separate units	This class excludes: - retail sale of food through vending machines, see 47.99 - concession operation of eating facilities, see 56.29
3	56.2	Event catering and other food service activities		562	This group includes catering activities for individual events or for a specified period of time and the operation of food concessions, such as at sports or similar facilities.
4	56.21	Event catering activities		5621	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.		This class excludes: - manufacture of perishable food items for resale, see 10.89 - retail sale of perishable food items, see division 47
4	56.29	Other food service activities		5629	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. This class includes: - 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		This class excludes: - manufacture of perishable food items for resale, see 10.89 - retail sale of perishable food items, see division 47
3	56.3	Beverage serving activities		563
4	56.30	Beverage serving activities		5630	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		This class 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