Class · NACE Rev. 2.1
93.12 Activities of sports clubs
active
Includes
Sports clubs are typically non-profit entities, but inclusion in the sports sector is legitimised by the prevailing purpose of the activity carried out (in other words, the promotion of practicing sports). The activities of education, training, the sale of advertising space and the provision of clubhouse services are, in this context, ancillary activities, which may have a prevailing weight at an economic level, but which are instrumental with respect to the prevailing purpose of the activity carried out and for its perpetuation.
- operation of sports clubs, e.g.:
- football clubs
- bowling clubs
- swimming clubs
- golf clubs
- boxing clubs
- winter sports clubs
- chess clubs
- track and field clubs
- shooting clubs
- e-sports clubs
- card game clubs (e.g. bridge clubs)
Also includes
- organisation and operation of outdoor or indoor sporting events for professionals or amateurs by sports clubs
- provision of clubhouse services by sports clubs
- sports training within sports clubs
Excludes
- sports instruction by individual teachers/trainers, see 85.51
- operation of sports facilities, see 93.11
- activities of individual own account sportspersons and athletes, referees, judges, timekeepers, etc., see 93.19
- activities of individual own account participants of e-sports, see 93.19
- activities of sports federations, see 93.19
What changed from NACE Rev. 2
Per the official Eurostat correspondence table (NACE Rev. 2 → NACE Rev. 2.1):
| NACE Rev. 2 origin | Heading (Rev. 2) | Mapping | Type |
|---|---|---|---|
| 93.11 | Operation of sports facilities | NACE Rev. 2 class 93.11 is mapped to NACE Rev. 2.1 classes 93.11, 93.12, 93.29 | 7:7 |
| 93.12 | Activities of sport clubs | NACE Rev. 2 class 93.12 is mapped to NACE Rev. 2.1 class 93.12 | 7:7 |
| 93.29 | Other amusement and recreation activities | NACE Rev. 2 class 93.29 is mapped to NACE Rev. 2.1 classes 84.25, 93.11, 93.12, 93.19, 93.29 | 7:7 |
Content moved from 93.11 includes:
- organisation and operation of outdoor or indoor sports events for professionals or amateurs by sports clubs
Content moved from 93.29 includes:
- operation of e-sports clubs
Related codes
Reference data
| Code | 93.12 |
|---|---|
| Level | Class |
| Parent | 93.1 |
| Classification | NACE Rev. 2.1 |
| Legal basis | Commission Delegated Regulation (EU) 2023/137 |
| Source | Eurostat (ShowVoc dissemination platform) |
| Data checked | 2026-07-20 |