WZ 2025 55400 → EMTAK 2025 vaste (Estonia)

Jagatud ELi vanemklass

55.40

Intermediation service activities for accommodation

This class includes the intermediation of all types of accommodation by bringing clients and service providers together for a fee or commission. These intermediation activities can be carried out on digital platforms or through non-digital channels (phone, post, and so on). The fee or commission can be received from either the client or the provider of the accommodation. Revenue for the intermediation activities can include other sources of income (for example, revenues from the sale of advertising space). This class also includes: - timeshare exchange services - reservation services for accommodation This class excludes: - units that provide reservation services alongside additional accommodation advice or expertise, see 79.11 - intermediation or sale of a combination of accommodation, travel and food, i.e. travel agencies and tour operators, see 79.11, 79.12