Hi szabii,

When I referred to declared income, I'm referring to the extra income you may generate from your applications (not from your regular job). You'll have to consult the tax laws for Hungary to determine if you need to add this as additional income or not when you file your taxes. From a business perspective, as a small business or self-employed, the business sales tax is something we handle. So you only have to be concerned with you how you are paying yourself from this revenue, your own income tax, and if you generate enough income through applications to warrant including it (based on Hungary tax laws). Unfortunately, I am not familiar enough with Hungary's laws to be able to tell you specifically if you can just add a secondary minor source of income to your tax report or not. But whatever profit you are paid from SlideME would normally be considered a part of your personal income since you are an independent developer.

For your question about the W8BEN, this is correct in-so-far that you will not directly file taxes to the US, but with Hungary. If a purchase is made in the US, then a sales tax may be deducted from that sales purchase based on the buyer's local sales tax. This is where SlideME handles the tax for you, so you only need worry about your personal tax.

In regards to point 4, three uploads sounds about right. Not only can some countries not download from Google Play, but also many devices cannot. Google Play will only normally work on devices that it comes pre-installed with. So a variety of Android devices that can run many applications (such as eBook readers and many international smartphones), will not be able to download applications from Google Play but can freely download from other markets such as SlideME.

Hope this answers your questions.
Patrick
SlideME Team