Questions about becoming a Connect IQ Merchant as an individual (no registered business)

I am considering registering as a Connect IQ developer and enabling monetization for a watch face. Before paying the (non-refundable) developer fee and proceeding with Merchant registration, I would like to confirm the legal and account requirements.

I am based in Poland and I am an individual (not a registered business and I do not plan to open a company). I am fine with fulfilling any tax obligations required for selling digital products, but I need to understand whether a formal business entity is mandatory to become a Garmin Connect IQ Merchant.

Could you please clarify the following:

  1. Eligibility: Can an individual (without a registered business) become a Connect IQ Merchant and sell paid apps/watch faces?
  2. Country availability: Is Merchant registration supported for residents of Poland?
  3. KYC/verification: What identity and tax information is required during Merchant onboarding (e.g., personal ID, tax identification number, address verification)?
  4. Tax forms and VAT: What tax forms are required for individuals, and how is VAT handled for digital sales (if applicable)?
  5. Payments and payouts: What payout methods are available (e.g., bank transfer), payout frequency, and any minimum thresholds?
  6. Policies/links: Is there official documentation that describes these requirements and the Merchant onboarding process in detail?

I want to ensure I am eligible before making any payments and investing time into setting everything up.

Thank you in advance for your help