Should persons register self-employment when selling waste

If the sale of waste is of occasional nature (e.g. the sale of a car battery), then there is no obligation to register self-employment.

If the sale of waste has elements of continuity or seeking economic gain, then the obligation to register self-employment arises. To determine whether sales meet the above elements of self-employment, the following are taken into account: continuity, repetition, intention to enter into more commercial transactions of a similar nature, motivation to generate income or other economic benefits.

Income from individual waste sales and purchases is taxed as self-employment income under the general procedure, at an income tax rate of 15% after the deduction of tax credits.