As a sharing economy business, you must be registered for the obligation to report income from sharing economy activities. The obligation for income from sharing economy activities includes both housing, vehicles, etc. (see section 7) and boats. This means that the same obligation applies to all three ‘reporting types’. As a start-up business, go to section Registration of NEW business. If you already have a CVR no., go to section How to register for the reporting obligation. See the definition of vehicles, etc. in section 7 Key terms and descriptions.