Taxes from making one-off income (Nebeneinkünfte) when working full time.

Hello,

I have been invited to get paid to do some one-off colaborations and appearing and some podcasts from time to time. Even if I do this exclusively as a hobby, I understand that the moment there is a compensation in euros the thing changes.

My situation:

– I work full time so I have the health insurance already through my employer
– I expect to earn more than the 730€ but not much more, perhaps 1000-1200€ in total combined.

What I have read so far in a few blogs is that I must:

– register my activity (Gewerbe) which would be a unregulated activity (freies Gewerbe), something I can do in multiple ways including online in [gisa.gv.at](https://gisa.gv.at)
– wait until I receive a confirmation (Gewerbeschein) from GISA (Gewerbeninformationssystem Austria)
– contact SVS (Sozialversicherungsanstalt der Selbständigen) and apply with an exception for small freelancers ([“Antrag auf Ausnahme für Kleinunternehmer”](https://www.sozialversicherung.gv.at/formgen/?portal=svsportal&LO=4&contentid=10007.854354))

>*Wenn Sie Ihre selbständige Tätigkeit nur im geringen Ausmaß ausüben, haben sie die Möglichkeit, eine Ausnahme von der Pensions- und Krankenversicherung nach dem GSVG zu beantragen (müssen Sie aber nicht). Sie erfüllen die Voraussetzungen wenn Ihre Einkünfte aus selbständiger Arbeit im Jahr max. EUR 5.830,20 (Wert 2022) und Umsätze aus sämtlichen unternehmerischen Tätigkeiten im Jahr max. EUR 35.000 betragen.*

– Connect to Finanzamt and change my tax declaration to a proper one (Erklärungswechsel), something that I have to do either way to pay KEst but that is not the subject of this post.

I will be using my camera and other equipment, however technically I am using it as a hobbyst photographer as well so I don’t think anything can be deducted. It seems that there is a 6&

If anyone is in the same situation and wants to give me a hand, or thinks I have forgotten something, let me know. I am not even 100% sure I should register my activity (Gewerbe) since there is such thing as “Neue Selbstständige”. But since I have already health insurance and my full time job gives me pension contribution, I don’t want to pay twice for them if possible and this was the only way I saw.

Thanks a lot.