Enskild firma skatteavdrag och moms avdrag

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Hi, I hope you don´t mind me speaking in English, I am relatively new to Sweden but I am planning on starting "enskild firma".

I wanna do it as soon as possible but I am wondering if it was better to do it before or after new year. What is bothering me is the fact that I probably won´t have that much income by the end of the year, and I am planning on buying equipment worth 25000 SEK at least. In my head, if I don´t make a lot of income by the end of the year that I will have nothing to avdrag moms and skatt from.

Or hopefully I am wrong and I can do the skatt and moms avdrag the following year?

Thank you for your answers.

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