ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 93.12.00— Attività dei club sportivi(unito da più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 93ATTIVITÀ SPORTIVE, DI INTRATTENIMENTO E DI DIVERTIMENTO
- 93.1ATTIVITÀ SPORTIVE
- 93.12.00Attività di club sportivi
Frequently asked questions
Does a registered sports association (ASD) that organises training use 93.12.00?
Usually yes, if the activity is managing a sports club — with training sessions, membership services, and sports participation. If the activity is solely promoting or staging sporting events without a club structure, look at 93.19.10.
A club that also owns its courts: 93.12.00 or 93.11.90?
It depends on the focus of the activity. If the sports club — with members, teams, and training — prevails, 93.12.00 is closer. If the main activity is making facilities and courts available to others, compare with 93.11.90.
A youth football academy with club membership: 93.12.00 or sports training?
If the players are registered members of the club, with teams and internal activities, 93.12.00 is consistent — it also covers sports training carried out within the club itself. If you sell only lessons and courses outside a club structure, look at 85.51.09.
My football club also organises a tournament open to other teams — does the code change?
Usually not: as long as the tournament is run by the club as its own activity, stay with 93.12.00. If you primarily become an organiser of sporting events on behalf of third parties, detached from club management, compare with 93.19.10.