CPV code 55270000 designates Services provided by bed and breakfast establishments in the Common Procurement Vocabulary (CPV 2008), the EU classification used to describe the subject of public contracts.
55270000 is a leaf code — the most specific level of its branch — so it can be used directly as the main CPV code of a contract notice. If it does not quite fit, check the neighbouring codes under 55200000 (Camping sites and other non-hotel accommodation).