Independent economic activity is the activity of producers, traders and persons providing services, including in the field of mining and agriculture, as well as the exercise of a free profession, including a private bailiff and notary. It is also any activity carried out regularly or in occupation for remuneration, including the exploitation of tangible and intangible property for the purpose of obtaining regular income from it.

The labour relationship and the remuneration on Contract for Management and Control is not an independent economic activity. A tax liable person is also any person who accidentally performs an intra-community supply of a new vehicle.