Through this work, we have explained the procedure of establishing income in craftsmen activities. In order easier to explain the very operating of crafts, the work has been compiled as to begin as of its establishing. On the bases of real presumptions, we have showed possible motives of tax payers for carrying out this activity as foreseen for craftsmen activities. These crafts may operate throughout the year. However, for some activities regulations allow them to be open only seasonally. Having made clear the introductory part, we have explained the problematic of establishing the tax base as well as paying income tax. Also, here have been ascertained terms for presenting tax returns as well as ledgers that tax payers are supposed to keep. In order easier to understand this matter, we have elaborated this work through a concrete case from the praxis and taken data from a real craftsman. Pursuant to these, we have compiled a tax return. In order not to stick to abstract notions only, through this work we figuratively run through the manner of presenting a tax return by filling out the DOH form, together with the textual section. In this manner, to the reader of this work we make more accessible the operations of craftsmen as well as free-lance activities.