Revenue expenses bill, pre-founding costs?

I have a business license for 2 months (micro enterprise regulation and therefore EÜR). My question, if I bought a laptop 4 months before the start, how do I detect that in the revenue bill?

Pre-establishment costs are normal business expenses. If necessary, the entrepreneurial use must be proven, but that would also be the case with a later acquisition. If the small business regulation is used, there's no problem with the deduction of input tax because you have renounced it anyway. But note in the small business rule that the turnover in the year of foundation (17,500 euro) is to be calculated proportionately to the months since commencement of commercial activity.

Do I have to pay attention to the depreciation or is that only possible in the double-entry bookkeeping?

Or Does this affect the depreciation value if the laptop was purchased before it was founded?

I want to be honest, I do not have a plan of special regulations for depreciation for small business owners.

Usually it depends on the net purchase price of the laptop. To 800 euro net you can write off immediately (aka in the expense book) - You have to write off.

Google times to "GWG".

Yes, thank you, I know, the laptop does not fall under low-value assets…

https://www.invoiz.de/gwg-sonderregelung-fuer-kleinunternehmer/

Look, that could be interesting for you.

As far as I know, the depreciation can be made proportionally from the time of use.