9319
Other sports activities n.e.c.
This code covers sports activities not classified elsewhere, including organization of amateur sports events, management of niche sports facilities, and training services for unconventional sports. It is suitable for entrepreneurs offering unique sports experiences such as obstacle courses, aerial sports, or adventure activities. It also includes sports promotion activities for amateurs, without professional competitive purpose.
Entrepreneur Profile
Acest cod este ideal pentru antreprenorii care doresc să deschidă o afacere în domeniul sporturilor de nișă, cum ar fi săli de escaladă, parcuri de aventură, școli de parkour sau organizatori de evenimente sportive amatoare. De asemenea, este potrivit pentru freelanceri care oferă servicii de instruire în sporturi neconvenționale sau pentru asociații și cluburi sportive non-profesioniste.
Who should avoid:
Avoid the exclusive use of code 9319 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Registry aspects for CAEN 9319
Setting up a commercial company with the main activity code CAEN 9319 – 'Other sports activities n.e.c.' requires going through standard formalities at the National Trade Register Office (ONRC). It is recommended that the articles of association clearly specify the specific activities, such as: organization of sports competitions, management of sports facilities, training services, sports leisure activities not classified elsewhere. When filing the application, founders must submit a sworn declaration in accordance with Law 359/2004 on fulfilling operating conditions, including those related to the activity space. If the company will carry out professional sports activities, additional approvals from specialized federations will be required. For simplification, a non-profit legal entity (association, foundation) may also be chosen, but from a fiscal perspective, the commercial form (LLC) offers advantages regarding expense deductibility and attracting investments.
Regulatory framework, specific approvals, and control institutions
Activities classified under CAEN 9319 are regulated by the Physical Education and Sports Law no. 69/2000, republished, and by the norms of the National Agency for Sport. Depending on the specifics (fitness rooms, sports fields, ski slopes, etc.), approvals from the Public Health Directorate (DSP) regarding sanitary conditions, fire safety authorizations (ISU) for public spaces, and urban planning certificates or building permits for sports facilities may be required. The main control institutions are: the Tax Authority (ANAF) for fiscal matters, the Territorial Labor Inspectorate (ITM) for labor relations, and the Consumer Protection Authority (ANPC) for service quality. Also, in case of organizing sports events with minor participants, compliance with Regulation (EU) 2016/679 (GDPR) regarding personal data processing is necessary.
Tax management, ANAF audit risk, and specific accounting
From a tax perspective, taxpayers carrying out activities in the sports field must register with ANAF with the appropriate fiscal vector. For income from services (subscriptions, participation fees, sponsorships), the normal VAT regime applies if the turnover exceeds the exemption threshold (300,000 RON). Deductible expenses include: rent for sports spaces, equipment depreciation, salaries of trainers and staff, consumable materials. Received sponsorships may be exempt from income tax under certain conditions (Law 32/1994). ANAF audit risk arises in case of incorrect VAT settlement for events with foreign participants or the tax treatment of amateur athletes vs. professionals. Accounting must separately highlight income from sports activities, and for sports clubs, it is recommended to prepare annual financial statements with reporting on public funds received. The RO e-Factura system applies to all invoices issued to legal entities, including to federations or local authorities.
Included Activities
- ✅ Organization of amateur sports events (running races, bike races, triathlon)
- ✅ Training and coaching for unconventional sports (parkour, climbing, aerial yoga)
- ✅ Management of specialized sports facilities (climbing gyms, go-kart tracks, paintball fields)
- ✅ Sports promotion and physical activity promotion for the general public
- ✅ Organization of local, school, or amateur sports competitions
- ✅ Rental of sports equipment for recreational activities
Excluded Activities
- ❌ Professional sports activities (codes 9311, 9312, 9313)
- ❌ Activities of professional sports clubs (code 9312)
- ❌ Fitness and bodybuilding (code 9313)
- ❌ Body maintenance and sauna activities (code 9604)
- ❌ Organization of sports events with purely commercial purpose (code 8230)
- ❌ Leisure and entertainment activities (code 9329)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to open a climbing gym under CAEN 9319?
For a climbing gym, you will need a fire safety authorization (ISU), a sanitary operating authorization (DSP), and an operating permit from the local mayor's office. Also, periodic inspection of equipment by an authorized body is required.
Can I use CAEN 9319 to organize outdoor sports events?
Yes, you can organize amateur outdoor sports events such as running races or bike rides, provided you obtain the necessary approvals from the local mayor's office and, if applicable, environmental authorities. For events with large crowds, an ISU authorization may also be required.