I'd also recommend contacting your local tax office for advice.  I recently 
contacted HMRC (UK body responsible for tax) on a similar matter and they 
were a great (well, not _great_, but somewhat useful) help for clearing up 
some of the details that are not clear from their site.

You should still contact someone qualified regarding this, but I can feed 
back what I was told from a UK perspective.  Technically, as soon as you 
have an app available for sale on a market you are trading and so much 
register as self employed.  You do not need to register a business, but 
instead can register as a sole trader.  This has implications for liability 
so is worth checking out the best option with an accountant &| lawyer.  The 
immediate impact of registering as self-employed is that you will have to 
start filling out a tax return so that income tax can be collected and you 
should also start paying NI contributions.  The latter can be avoided for 
low volume sales by applying for a small earnings exemption on Class 2 NI.

On Monday, March 5, 2012 11:55:32 PM UTC, Mark Murphy (a Commons Guy) wrote:
>
> This list is for developing applications with the Android SDK. Please
> contact qualified legal counsel for legal advice, for whatever country
> you happen to reside in.
>
> On Mon, Mar 5, 2012 at 6:48 PM, bigluc wrote:
> > Can someone explain to me the nessasary things I need to sell and app?
> > Besides an app and a dev account, do I need a buissness? Also do I need 
> to
> > file taxes?
>
> -- 
> Mark Murphy (a Commons Guy)
> http://commonsware.com | http://github.com/commonsguy
> http://commonsware.com/blog | http://twitter.com/commonsguy
>
> Android App Developer Books: http://commonsware.com/books
>
>

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