This class includes sale of prepared foods and drinks for immediate consumption on the premises such as restaurants, cafés, lunch counters and refreshment stands. Also included are catering activities and take-out activities as well as the operation of dining cars when carried on by separate units, and other transport facilities.

Exclusions: Sale through vending machines is classified in class 5259 (Other non-store retail sale).

The above mentioned activities carried out in connection with the provision of lodging are classified in class 5510 (Hotels; camping sites and other provision of short-stay accommodation).

Operation of dining cars as an integrated operation of railway companies is classified in class 6010 (Transport via railways).