CNAE BrazilSection

CNAE Brazil I—Accommodation and food

Section · Classificação Nacional de Atividades Econômicas (2.3 (2025))

Where I sits

  1. I Accommodation and food

Contains 2 narrower codes

What I includes

  • This section includes short-term accommodation activities and food services.
  • Accommodation services are distinguished from property rental services by the short duration of availability of the accommodation, except in cases of collective accommodation (boarding houses, student residences), which are traditionally covered within this segment.
  • Food service establishments are characterized by the preparation of meals for immediate consumption, with or without full service (for classification purposes, full service includes all units that have table service, regardless of whether the staff responsible for serving the meals have other functions within the economic unit), the preparation of food to order, and the preparation of beverages for immediate consumption.
  • Establishments that combine food services and artistic performances should be classified according to their core activity. Therefore, a performance venue, even with a bar service, is classified as a performance venue, while a bar or restaurant, even with music, is classified as a food service establishment. In the case of a hotel establishment with a restaurant, the unit is classified as an accommodation establishment.

What I excludes

  • It does not include the preparation of food that is not for immediate consumption (section C - division 10) and also the sale of meals and beverages that are not for immediate consumption (section G).

I in other systems

ANZSICAustralia · New Zealand
ICNEAChina
NAICS CanadaCanada
SICUnited States (legacy)

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