PKD 93.12.Z—Activities of sports clubs

Where 93.12.Z sits

1. S Cultural, Sports and Recreational Activities
2. 93 Sports, entertainment and recreational activities
3. 93.1 Sports-related activities
4. 93.12 Activities of sports clubs
5. 93.12.Z Activities of sports clubs

What 93.12.Z includes

• The classification of sports clubs (which are usually non-profit entities) under Division 93 is justified by the dominant purpose of their business, which is to provide their members with the opportunity to practice sports. Educational activities, providing training, and selling advertising space or other services related to the activities of sports clubs are treated as ancillary activities in relation to the dominant purpose of the business.
• Activities of professional or amateur sports clubs, for example: • football clubs, • bowling clubs, • swimming clubs, • golf clubs, • boxing clubs, • winter sports clubs, • chess clubs, • athletics clubs, • shooting clubs, • e-sports clubs, • card games clubs (for example, bridge clubs),
• Organizing and conducting sporting events for professional or amateur athletes by sports clubs, in their own open or closed sports facilities,
• Conducting sports training or other services related to the activities of sports clubs.

What 93.12.Z excludes

• Sports instruction provided by individual teachers/coaches, classified in 85.51.Z,
• Operation of sports facilities, classified in 93.11.Z,
• Activities of individual athletes, referees, timekeepers, and the like, classified in 93.19.Z,
• Activities of individual e-sports participants acting on their own account, classified in 93.19.Z,
• Activities of sports federations, classified in 93.19.Z.

93.12.Z in other systems