I have a question about creating premium WordPress theme. Is it necessary to create a micro-enterprise as a micro-entrepreneur to start selling our themes on Themeforest, or simply create an account as a vendor is enough for it? Do Themeforest takes care of all the procedure (tax, income declaration, etc.)? Thank you for your reply 
You can sell as an individual but all tax obligations etc. are down to the author and not having these is place properly can drive fees etc right up
As I understand it, I have to declare my activity on Themeforest in my country and create a micro enterprise for that to take charge of all tax procedures?
It probably depends on your local laws utnthe forums are not places to get legal advice - you would need to consult a lawyer
Ok thanks for your help