That might be (depending on jurisdiction, laws are different everywhere), but I still don't see why anyone should incorporate for adding a EUR 0,99 app to an app store.

OVI is just protecting itself from upcoming copyright law. You have no idea of the ice age in innovation that is coming thanks to our governments. ..(new secret treaties in south korea).

Couple of notes (UK only, may or may not apply elsewhere):

Individuals can get VAT numbers. You don't need a company. I don't have a company, and I am VAT registered (it gives me a few % extra income :-)

You will have to register as self-employed and declare the income on a tax return. But you would have to do that anyway, even if Ovi didn't ask for any details, because you are earning income. That's the law.

If anyone is personally selling apps through the iPhone or Android stores, and they are not filling a tax return and declaring that income, they are probably breaking tax law.

Still, it sucks to have to register for VAT when you are below the threshold where it's required and don't want to register (or even might make a loss on your other business because of it).

I wonder if that's due to international trade regulations applying to the trade between the supplier and Ovi. If so, it might be made easier for individuals and non-VAT registered businesses by creating separate "Ovi Supplier Trading" companies in each country, so that suppliers engage in local trade and Ovi companies handle the international aspects.

You're thinking of an S-Corp.

An LLC in most states requires no more work than a sole proprietorship, unless you choose corporate taxation. If not, gains and losses go on your 1040. The various tax softwares make it pretty easy to deal with. Of course, if you start hiring people, things get complicated fast, but as long as it's just you, in most states it's pretty much like conducting business without incorporating.

Now, if you find yourself having to collect sales tax, things get more complicated, but that doesn't change because your business is an LLC.

Technically, you don't even have to keep separate books. It's a very wise idea to have that separation, however. If the IRS comes knocking you want to be able to document your gains/losses. Failing to do so also jeopardizes any limited personal liability the corporation would afford you, but again, you aren't realistically going to get limited personal liability if you're the LLC's only employee.

Edited to add: Just to clarify, I'm speaking only of the US, and within the US both fees and requirements vary significantly between states.

About open source software in Ovi, please check, discuss and vote the Brainstorm proposal

Open source software distributed via store.ovi.com

Discussion thread: http://talk.maemo.org/showthread.php?p=385610

Trying to be part of the solution.

Be aware of the new http://wiki.maemo.org/Ovi_Store_publishing

Also be aware of the old discussion thread [http://talk.maemo.org/showthread.php?p=386727 Publish apps on Ovi Store for Maemo].