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The self-employed person has features uncommon to a company or a legal entity. From a legal point of view, the self-employed person does not have a legal personality, and from an accounting point of view, its patrimony is confused with the patrimony of the holder. The self-employed person can obtain income from various sources besides salary, with a margin of income from dividends, income from the transfer of the use of goods, earnings from cryptocurrencies, etc. In these cases, the self-employed person will submit a single return on the personal numerical code, even if income is obtained from various sources and in various forms. Therefore, the globalization of income achieved by a self-employed person is achieved. Each income category has a peculiarity on how to declare and how to impose. We approach various cases to prepare the single return by a self-employed person imposed in a real or parttime income system.