CNAE Brazil 9312-3/00—Social, sports and similar clubs

Where 9312-3/00 sits

1. R Arts, culture, sports and recreation
2. 93 Sports, recreation and leisure activities
3. 93.1 Sports activities
4. 93.12-3 Social, sports and similar clubs
5. 9312-3/00 Social, sports and similar clubs

What 9312-3/00 includes

• The activities of social and sports clubs that provide their members with the opportunity to participate in social activities and practice sports, such as: soccer, futsal, volleyball, basketball, swimming, horseback riding, golf, shooting, etc

What 9312-3/00 excludes

• Sports teaching activities in sports schools or by independent teachers (8591-1/00)
• The management of sports facilities for the organization of sporting events for professionals or amateurs carried out by units that use their own facilities (9311-5/00)

9312-3/00 in other systems