Outlays incurred before the CEIDG entry may be a tax-deductible cost in the new firm, provided their link with the planned activity can be shown and they are documented. The PIT Act sets no time limit — what matters is the purpose of the outlay, not the date on the invoice. It is different with VAT: deduction requires registration as an active VAT payer, and the statutory deadlines run from the date of purchase, so a long gap between purchase and start complicates the settlement.
Why a pre-start outlay may be a cost
Article 22(1) of the PIT Act recognises as a cost any outlay that is to lead to revenue or to protect its source, provided it does not appear in the exclusion catalogue of Article 23. The provision does not require that the business already exist at the time of purchase. In practice, tax authorities accept preparatory costs if the entrepreneur:
- can justify what the outlay is for (e.g. a laptop for programming, a course needed to provide services, a logo project);
- has a purchase document — an invoice or bill issued to their name (the NIP can be given, if they already have one);
- has actually started the business in which the outlay is used.
The greater the gap between the purchase and the start, the harder it is to defend the link with the firm. A bicycle bought two years earlier for private use can hardly suddenly be recognised as a preparatory outlay.
Note: this rule applies to the tax scale and flat tax (podatek liniowy). Under ryczałt (lump-sum tax on recorded revenue) costs are not settled, so pre-start outlays only matter for VAT.
Four categories of outlay and how they are settled
| Type of outlay | How it reaches costs |
|---|---|
| Fixed asset worth more than PLN 10,000 (e.g. a computer with software, a car) | entry in the fixed-asset register at the latest in the month of putting it into use; depreciation from the following month |
| Asset item up to PLN 10,000 (e.g. a monitor, desk, phone) | one-off into costs in the month of placing it in use in the firm |
| Services and small purchases (website, training, consulting, office supplies) | directly into costs |
| Goods and materials | reported in the physical inventory on the date business is started, entered in the KPiR |
Items bought earlier for private purposes
An item previously used privately can also be brought into the firm. Its initial value is the acquisition price, but no higher than the market value on the day of entry in the register. If the acquisition price is unknown (no invoice), the entrepreneur values the item themselves at the market prices of items of the same kind from December of the previous year, taking account of condition and wear. In both cases it is worth drawing up a short statement on the transfer of the item to the firm, with the date and value.
How to record outlays in the book
Costs incurred before business starts are entered in the book after it is set up — in practice in the first month of activity, with the document's date. In this way they reduce income in the very first tax advance. If in the first year revenue is lower than costs, a loss arises that can be settled over the next five years.
Example
A graphic designer plans to start on 1 March 2026 on flat tax, as an active VAT payer (so net amounts count in costs). In January he bought a laptop for PLN 8,500 net and a graphics tablet for PLN 2,200 net, and in February he paid PLN 3,000 net for an interface-design course and PLN 1,200 net for a website.
- The laptop and tablet separately cost less than PLN 10,000, so they can go as a one-off into costs in March, when they are placed in use in the firm.
- The course and the website are service costs — also in March.
- In total PLN 14,900 of costs will reduce the income of the first months of activity.
VAT on purchases before registration
The VAT-R notification must be filed before the day of the first taxable act. Without registration as an active VAT payer the right to deduct does not arise, but after registration VAT on earlier purchases linked to taxable sales can also be recovered. The deadlines of Article 86 of the VAT Act must be observed:
- the right to deduct arises in the period in which the tax obligation arose for the seller (not earlier than in the period in which the invoice was received);
- it can be exercised in one of the three subsequent settlement periods (two in quarterly settlement);
- after those windows expire, a correction remains, possible up to 5 years from the beginning of the year in which the right arose.
In practice, for purchases made several months before registration, the deduction is usually shown in the first JPK_V7 after registration or in a correction — for larger amounts it is worth analysing with the accountant. Anyone who intends to use the turnover-based VAT exemption (in 2026 up to PLN 240,000 of sales, proportionally when starting mid-year) will not deduct VAT on purchases at all. The details of the notification are described in the article on VAT registration.
Most common mistakes
- Invoice to another person — e.g. to the spouse or the employer. Only an outlay of the entrepreneur can be a cost.
- No link with the business — purchases that do not match the PKD codes and the firm's profile are easy to challenge.
- Late entry of the fixed asset — an entry after the month of placing in use is treated as disclosure, and depreciation will not cover earlier months.
- VAT deduction under exemption — an exempt taxpayer has no right to deduct, even if the invoice shows VAT.
- Purchase of goods without a physical inventory — goods bought before the start must be reported in the inventory on the start date.
Plan for the final weeks before the start
- Choose the form of taxation — on it depends whether costs matter at all.
- Collect invoices with your data and a description of use.
- File the application to CEIDG indicating the start date, and for active VAT — VAT-R before the first sale (the process is described in the article how to set up a JDG).
- At the start give the accountant the list of outlays, statements on transfer of assets and any physical inventory.
How Good Balance can help
Before registering the firm we help choose the form of taxation and decide which outlays are worth incurring before the start, and then we record them in the book and in the VAT settlement. See the simplified accounting service.