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Hello everyone,
I want to take a course costing around €2,000 in this year (I haven’t decided yet whether I’m going to opt for VAT exemption, so let’s leave the vAT issue aside for now). I don’t have a CBE number yet because I don’t have a business yet; before I start the business, I need to take the course anyway. Moreover, I can’t guarantee that I will have any customers in this year, so there is no certainty of profit/turnover. Given the cost of the training, I have the next question: Can I contribute that €2,000 (as an expense?) and write it off after I have completed my training? Can this be spread over several years? For example, I start the training tomorrow, paid the €2,000 and start my business in 2024; can I write off the training I took in 2023 from 2024 onwards? Are there certain conditions (duration) attached to here?
Thank you in advance!