Problem of E-commerce Tax Exemption

[Moncho]

As of January 1st, there is a tax exemption for e-commerce businesses up to a certain amount. If you are crocheting doilies at home and selling them online, you will have to pay a 4% tax. I think this does not apply to Adsense. I spend hours creating content at home, putting in a lot of effort, yet I am required to establish a company. If I make and sell noodles at home, I am not required to pay tax. How does this work?