{"id":12568,"date":"2022-02-07T07:00:08","date_gmt":"2022-02-07T06:00:08","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-zalozit-zivnost-alebo-s-r-o\/"},"modified":"2023-06-26T11:04:04","modified_gmt":"2023-06-26T09:04:04","slug":"ako-zalozit-zivnost-alebo-s-r-o","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/ako-zalozit-zivnost-alebo-s-r-o\/","title":{"rendered":"Ako zalo\u017ei\u0165 \u017eivnos\u0165 alebo s. r. o."},"content":{"rendered":"<h2>\u017divnos\u0165 alebo s. r. o.?<\/h2>\n<p>Najsk\u00f4r sa mus\u00edte rozhodn\u00fa\u0165 ak\u00fa pr\u00e1vnu formu podnikania zvol\u00edte. Pokia\u013e si vyberiete \u017eivnos\u0165, stanete sa \u017eivnostn\u00edkom, resp. samostatne z\u00e1robkovo \u010dinnou osobou SZ\u010cO. Ak zvol\u00edte zalo\u017eenie <strong>spolo\u010dnosti s\u00a0ru\u010den\u00edm obmedzen\u00fdm<\/strong> (s.r.o.), budete <strong>podnika\u0165 na pr\u00e1vnick\u00fa osobu<\/strong>, nie na seba ako fyzick\u00fa osobu.<\/p>\n<p>V\u00a0nasleduj\u00facich tabu\u013ek\u00e1ch n\u00e1jdete <strong>z\u00e1kladn\u00e9 rozdiely \u017eivnosti a\u00a0s.r.o.<\/strong><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>V\u00fdhody \u017eivnosti<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Nev\u00fdhody \u017eivnosti<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Jednoduch\u00e9 zalo\u017eenie<\/p>\n<\/td>\n<td>\n<p>Ru\u010denie za z\u00e1v\u00e4zky cel\u00fdm (aj osobn\u00fdm) majetkom<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u017diadny povinn\u00fd kapit\u00e1l v\u00a0zmysle z\u00e1kladn\u00e9ho imania na za\u010diatku podnikania<\/p>\n<\/td>\n<td>\n<p>V pr\u00edpade vy\u0161\u0161\u00edch pr\u00edjmov pomerne vysok\u00e9 za\u0165a\u017eenie soci\u00e1lnymi 33,15% a \u00a0zdravotn\u00fdmi odvodmi 14%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Pr\u00edjmy s\u00fa s\u00fakromn\u00e9 peniaze \u017eivnostn\u00edka a\u00a0m\u00f4\u017ee ich min\u00fa\u0165 na osobn\u00fa spotrebu<\/p>\n<\/td>\n<td>\n<p>Soci\u00e1lne a\u00a0zdravotn\u00e9 odvody je potrebn\u00e9 plati\u0165 po\u010das cel\u00e9ho roka bez oh\u013eadu na \u00faspe\u0161nos\u0165 podnikania<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Pau\u0161\u00e1lne v\u00fddavky a\u00a0mo\u017enos\u0165 vybra\u0165 si formu \u00fa\u010dtovania \u2013 da\u0148ov\u00e1 evidencia alebo jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo alebo podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/p>\n<\/td>\n<td>\n<p>Zodpovednos\u0165 za dlhy a\u017e do smrti, pr\u00edpadne do vyhl\u00e1senia bankrotu<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>V\u00fdhody sro<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Nev\u00fdhody sro<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Obmedzen\u00e9\/\u017eiadne ru\u010denie za z\u00e1v\u00e4zky spolo\u010dnosti spolo\u010dn\u00edkom<\/p>\n<\/td>\n<td>\n<p>Potrebn\u00e9 vypracova\u0165 kvalitn\u00fa Spolo\u010densk\u00fa zmluvu a\u00a0\u010fal\u0161ie dokumenty na registrovanie spolo\u010dnosti<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Mo\u017enos\u0165 optimaliz\u00e1cie da\u0148ov\u00e9ho a odvodov\u00e9ho za\u0165a\u017eenia &#8211; dividendy<\/p>\n<\/td>\n<td>\n<p>Komplikovanej\u0161ie zru\u0161enie spolo\u010dnosti<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Pomerne n\u00edzke z\u00e1kladn\u00e9 imanie 5\u00a0000\u20ac (akciov\u00e1 spolo\u010dnos\u0165 25\u00a0000\u20ac)<\/p>\n<\/td>\n<td>\n<p>Povinnos\u0165 vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Aj jedna fyzick\u00e1 osoba m\u00f4\u017ee zalo\u017ei\u0165 sro<\/p>\n<\/td>\n<td>\n<p>Peniaze spolo\u010dnosti nie s\u00fa osobn\u00e9 peniaze spolo\u010dn\u00edka ani konate\u013ea<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Viete, ktor\u00fd variant je pre v\u00e1s vhodnej\u0161\u00ed? Pripravili sme nieko\u013eko modelov\u00fdch pr\u00edkladov, ktor\u00e9 v\u00e1m m\u00f4\u017eu pom\u00f4c\u0165 pre rozhodovan\u00ed.<\/p>\n<ul>\n<li>Va\u0161e podnikanie je <strong>dos\u0165 rizikov\u00e9<\/strong> = zvo\u013ete s.\u00a0r.\u00a0o.<\/li>\n<li>Pl\u00e1nujete <strong>zamestna\u0165 zamestnancov<\/strong> a chcete budova\u0165 firmu, ktor\u00fa v bud\u00facnosti pred\u00e1te = zvo\u013ete s.\u00a0r.\u00a0o.<\/li>\n<li>Chcete pracova\u0165 ako <strong>samostatn\u00fd profesion\u00e1l<\/strong> = zvo\u013ete si \u017eivnos\u0165<\/li>\n<li>V obchodnom styku <strong>nechcete vystupova\u0165 pod vlastn\u00edm menom<\/strong> = zvo\u013ete s.\u00a0r.\u00a0o.<\/li>\n<li>Pl\u00e1nujete spolo\u010dn\u00fd podnik <strong>s \u010fal\u0161\u00edmi zakladate\u013emi<\/strong> = zvo\u013ete s.\u00a0r.\u00a0o.<\/li>\n<li>Potrebujete <strong>r\u00fdchlo a lacno<\/strong> za\u010da\u0165 podnikanie = zvo\u013ete si \u017eivnos\u0165. Nesk\u00f4r m\u00f4\u017eete prejs\u0165 na s.r.o.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/bruce-mars-8YG31Xn4dSw-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-97818\" \/><\/p>\n<h2>Ako zalo\u017ei\u0165 \u017eivnos\u0165<\/h2>\n<p>Zalo\u017eenie \u017eivnosti je pomerne jednoduch\u00e1 z\u00e1le\u017eitos\u0165, pokia\u013e m\u00e1te ob\u010diansky preukaz s\u00a0\u010dipom a\u00a0elektronick\u00fd podpis. <strong>Cez port\u00e1l <\/strong><a href=\"https:\/\/www.slovensko.sk\/sk\/titulna-stranka\" target=\"_blank\" rel=\"noopener\"><strong>www.slovensko.sk<\/strong><\/a><strong> je mo\u017en\u00e9 otvori\u0165 vo\u013en\u00fa \u017eivnos\u0165 zdarma, remeseln\u00fa alebo viazan\u00fa \u017eivnos\u0165 si otvor\u00edte za poplatok 7,50\u20ac<\/strong>.<a href=\"#_ftn1\" class=\"slideto\" name=\"_ftnref1\"><sup>[1]<\/sup><\/a><\/p>\n<p><strong>Vo\u013en\u00e1 \u017eivnos\u0165<\/strong> je \u010dinnos\u0165, ktor\u00fa m\u00f4\u017ee vykon\u00e1va\u0165 hocikto, \u010di\u017ee nevy\u017eaduje sa \u017eiadne povolenie, vzdelanie, v\u00fdu\u010dn\u00fd list, certifik\u00e1ty \u010di\u00a0sk\u00fa\u0161ky. Typick\u00fdm pr\u00edkladom je \u017eivnos\u0165 k\u00fapa tovaru na \u00fa\u010dely jeho predaja kone\u010dn\u00e9mu spotrebite\u013eovi (maloobchod) alebo in\u00fdm prev\u00e1dzkovate\u013eom \u017eivnosti (ve\u013ekoobchod) alebo \u017eivnos\u0165 reklamn\u00e9 a marketingov\u00e9 slu\u017eby, prieskum trhu a verejnej mienky. O\u00a0t\u00fato \u017eivnos\u0165 jednoducho po\u017eiadate a\u00a0\u017eiadne doklady o\u00a0vyu\u010den\u00ed alebo vzdelan\u00ed nepriklad\u00e1te.<\/p>\n<p><strong>Remeseln\u00e1 \u017eivnos\u0165<\/strong> je \u010dinnos\u0165, na ktor\u00fa mus\u00edte ma\u0165 v\u00fdu\u010dn\u00fd list, pr\u00edpadne in\u00e9 adekv\u00e1tne vzdelanie, ktor\u00e9ho \u00faspe\u0161n\u00e9 absolvovanie preuk\u00e1\u017eete dokladom pri zakladan\u00ed \u017eivnosti.<a href=\"#_ftn2\" class=\"slideto\" name=\"_ftnref2\"><sup>[2]<\/sup><\/a> Pr\u00edkladom remeselnej \u010dinnosti je napr. komin\u00e1r, klampiar alebo cukr\u00e1r.<\/p>\n<p><strong>Viazan\u00e9 \u017eivnosti<\/strong> s\u00fa \u010dinnosti, na ktor\u00e9 mus\u00edte preuk\u00e1za\u0165 pr\u00edslu\u0161n\u00e9 po\u017eadovan\u00e9 vzdelanie a\u00a0\u010dastokr\u00e1t aj prax. Napr\u00edklad, ak chcete ma\u0165 auto\u0161kolu, mus\u00edte ma\u0165 otvoren\u00fa \u017eivnos\u0165 Prev\u00e1dzkovanie auto\u0161koly, a\u00a0aby ste si ju mohli otvori\u0165, mus\u00edte ma\u0165 \u00fapln\u00e9 stredo\u0161kolsk\u00e9 vzdelanie a najmenej dva roky praxe prev\u00e1dzkovate\u013ea auto\u0161koly zodpovedn\u00e9ho z\u00e1stupcu v auto\u0161kole alebo in\u0161truktora auto\u0161koly po\u010das troch rokov pred podan\u00edm ohl\u00e1senia \u017eivnosti alebo pred podan\u00edm \u017eiadosti o vydanie osved\u010denia o \u017eivnostenskom opr\u00e1vnen\u00ed<\/p>\n<p>\u017divnos\u0165 sa spravidla otv\u00e1ra na adresu trval\u00e9ho bydliska, a\u00a0ak to je in\u00e1 adresa,\u00a0 mus\u00edte ma\u0165 s\u00fahlas majite\u013ea nehnute\u013enosti (overen\u00fd), pokia\u013e budete podnika\u0165 na inom mieste, ne\u017e je bydlisko. Bez oh\u013eadu na to, o\u00a0ko\u013eko \u017eivnostensk\u00fdch listov si po\u017eiadate, dostanete v\u017edy jedno I\u010cO. \u010ci\u017ee, dnes si po\u017eiadate napr. o\u00a0dve \u017eivnosti, o\u00a0pol roka o\u00a0\u010fal\u0161ie dve a\u00a0jednu p\u00f4vodn\u00fa zru\u0161\u00edte, st\u00e1le m\u00e1te jedno I\u010cO. \u017divnostensk\u00fd list, ktor\u00fd hovor\u00ed o\u00a0tom, \u017ee m\u00e1te otvoren\u00fa konkr\u00e9tnu \u017eivnos\u0165, je v\u017edy vydan\u00fd na va\u0161e meno a\u00a0pod svojim menom aj podnik\u00e1te, no m\u00f4\u017eete ma\u0165 v\u00a0n\u00e1zve svojej \u017eivnosti aj in\u00fd dopl\u0148uj\u00faci n\u00e1zov, napr. J\u00e1n Mrkva \u2013 n\u00e1bytok. Ale nie je to povinn\u00e9.<\/p>\n<p>Vo formul\u00e1ri, ktor\u00fd vyp\u013a\u0148ate pri otvoren\u00ed \u017eivnosti, m\u00f4\u017eete po\u017eiada\u0165 z\u00e1rove\u0148 aj o\u00a0registr\u00e1ciu vo va\u0161ej zdravotnej pois\u0165ovni, u\u00a0spr\u00e1vcu dane a\u00a0Jednotn\u00e9 kontaktn\u00e9 miesto, ktor\u00e9 vybavenie \u017eiadosti spracov\u00e1va, v\u00e1m pridel\u00ed aj spom\u00ednan\u00e9 I\u010cO.<\/p>\n<p>Na za\u010diatku podnikania sa plat\u00ed zdravotn\u00e9 poistenie z\u00a0minim\u00e1lneho vymeriavacieho z\u00e1kladu,<a href=\"#_ftn3\" class=\"slideto\" name=\"_ftnref3\"><sup>[3]<\/sup><\/a> pokia\u013e nie ste v\u00a0s\u00fabehu (napr. pracovn\u00e1 zmluva alebo zdravotn\u00e9 poistenie za v\u00e1s plat\u00ed \u0161t\u00e1t).<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12568\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Prem\u00fd\u0161\u013eate o podnikan\u00ed?            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a z\u00edskajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy pre za\u010diatok v\u00e1\u0161ho podnikania.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S3\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12568\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Ako zalo\u017ei\u0165 s. r. o.<\/h2>\n<p>Z\u00e1kladn\u00e9 prvky a\u00a0pojmy v sro:<\/p>\n<p><strong>Spolo\u010dn\u00edk<\/strong>: majite\u013e spolo\u010dnosti je ten, kto zaklad\u00e1 a\u00a0vlastn\u00ed sro. M\u00f4\u017ee to by\u0165 jedna osoba alebo viac os\u00f4b. M\u00f4\u017ee to by\u0165 fyzick\u00e1, ale aj pr\u00e1vnick\u00e1 osoba. Maxim\u00e1lny po\u010det spolo\u010dn\u00edkov je 50, aj ke\u010f v\u00a0praxi sa tento po\u010det vyu\u017e\u00edva minim\u00e1lne. Ak m\u00e1 by\u0165 v\u00a0spolo\u010dnosti viac spolo\u010dn\u00edkov, je ve\u013emi d\u00f4le\u017eit\u00e9 premyslie\u0165 si, s\u00a0k\u00fdm za\u010dnete podnika\u0165. V\u00a0pr\u00edpade rozli\u010dn\u00fdch n\u00e1zorov na situ\u00e1ciu v\u00a0podnikan\u00ed m\u00f4\u017eu nejasn\u00e9 vz\u0165ahy paralyzova\u0165 fungovanie spolo\u010dnosti. Spolo\u010dn\u00edk m\u00e1 n\u00e1rok na dividendu, \u010do je podiel na zisku spolo\u010dnosti pod\u013ea v\u00fd\u0161ky svojho podielu.<\/p>\n<p><strong>Konate\u013e<\/strong>: \u0161tatut\u00e1rny org\u00e1n sro je ten, kto kon\u00e1 za spolo\u010dnos\u0165. Konate\u013eom m\u00f4\u017ee by\u0165 t\u00e1 ist\u00e1 osoba ako spolo\u010dn\u00edk, ale konate\u013eom m\u00f4\u017ee by\u0165 iba fyzick\u00e1 osoba, ktor\u00e1 doklad\u00e1 svoju bez\u00fahonnos\u0165, \u010di\u017ee ide\u00e1lne mus\u00ed ma\u0165 \u010dist\u00fd register trestov.<a href=\"#_ftn4\" class=\"slideto\" name=\"_ftnref4\"><sup>[4]<\/sup><\/a> Konate\u013eov m\u00f4\u017ee by\u0165 viac, do obchodn\u00e9ho registra sa zapisuje sp\u00f4sob ich konania (spolo\u010dne, samostatne).<\/p>\n<p><strong>Od 1.10.2020 plat\u00ed, \u017ee exekuovan\u00e9 osoby a\u00a0dl\u017en\u00edci nov\u00fa spolo\u010dnos\u0165 s\u00a0ru\u010den\u00edm obmedzen\u00fdm u\u017e nezalo\u017eia a\u00a0nem\u00f4\u017eu ani previes\u0165 obchodn\u00fd podiel.<\/strong> Ide\u00e1lne je, aby spolo\u010dn\u00edci <strong>ani konatelia nemali \u017eiadne da\u0148ov\u00e9 dlhy a\u00a0dlhy v\u00a0Soci\u00e1lnej pois\u0165ovni a\u00a0nemali \u017eiadne exek\u00facie. <\/strong><\/p>\n<p><strong>Z\u00e1kladn\u00e9 imanie<\/strong> je povinn\u00fd vklad spolo\u010dn\u00edkov pri zalo\u017een\u00ed spolo\u010dnosti v\u00a0minim\u00e1lnej v\u00fd\u0161ke 5000\u20ac celkom. Minim\u00e1lny vklad spolo\u010dn\u00edka je 750\u20ac, ale v\u00a0s\u00fa\u010dte mus\u00ed by\u0165 z\u00e1kladn\u00e9 imanie spom\u00ednan\u00fdch 5000\u20ac. Tento vklad m\u00f4\u017ee, ale nemus\u00ed by\u0165 vlo\u017een\u00fd pred zalo\u017een\u00edm spolo\u010dnosti na be\u017en\u00fd \u00fa\u010det, tak\u017ee m\u00f4\u017ee by\u0165 poskytnut\u00fd aj v\u00a0hotovosti.<\/p>\n<p><strong>Ak je spolo\u010dn\u00edkom iba jedna osoba, spolo\u010dnos\u0165 vznik\u00e1 Zakladate\u013eskou listinou.<a href=\"#_ftn5\" class=\"slideto\" name=\"_ftnref5\"><sup>[5]<\/sup><\/a> Ak je viac spolo\u010dn\u00edkov, podpisuj\u00fa Spolo\u010densk\u00fa zmluvu<\/strong>. V\u00a0t\u00fdchto dokumentoch sa rie\u0161i fungovanie sro, uv\u00e1dza sa v\u00fd\u0161ka podielov spolo\u010dn\u00edkov, v\u00fd\u0161ku rezervn\u00e9ho fondu a\u00a0jeho dop\u013a\u0148anie, sp\u00f4sob v\u00fdpo\u010dtu vyrovnacieho podielu spolo\u010dn\u00edkov, podmienky prevodu obchodn\u00e9ho podielu, povinnos\u0165 spolo\u010dn\u00edkov uhradi\u0165 stratu z\u00a0podnikania, ur\u010duje konanie konate\u013eov, pr\u00edpadn\u00fd z\u00e1kaz konkurencie, pr\u00edpadn\u00e9 zriadenie dozornej rady a\u00a0jej pr\u00e1vomoci, mo\u017enosti tvorby kapit\u00e1lov\u00e9ho fondu z\u00a0vkladov, povinnos\u0165 vypracova\u0165 a\u00a0prija\u0165 stanovy, ktor\u00e9 upravuj\u00fa vn\u00fatorn\u00e9 fungovanie spolo\u010dnosti, a\u00a0pod. <strong>Detailov, ktor\u00e9 je potrebn\u00e9 doladi\u0165 v\u00a0Spolo\u010denskej zmluve je mnoho a\u00a0ve\u013emi odpor\u00fa\u010dam venova\u0165 jej vypracovaniu n\u00e1le\u017eit\u00fa pozornos\u0165, najm\u00e4 pokia\u013e je v\u00a0spolo\u010dnosti viacero spolo\u010dn\u00edkov.<\/strong><\/p>\n<p><strong>Meno sro nesmie by\u0165 zamenite\u013en\u00e9 s\u00a0menom inej spolo\u010dnosti<\/strong>, ktor\u00e1 bola zalo\u017een\u00e1 sk\u00f4r. Ve\u013emi jednoducho to zist\u00edte na <a href=\"https:\/\/www.orsr.sk\/\" target=\"_blank\" rel=\"noopener\">www.orsr.sk<\/a>, kde s\u00fa zap\u00edsan\u00e9 v\u0161etky existuj\u00face spolo\u010dnosti. Podobn\u00e9 men\u00e1 nie s\u00fa vyl\u00fa\u010den\u00e9, ale obchodn\u00e9 men\u00e1 nesm\u00fa by\u0165 zamenite\u013en\u00e9.<\/p>\n<p>Ka\u017ed\u00e1 sro m\u00e1 vydan\u00e9 \u017eivnostensk\u00e9 listy, kde je postup vydania obdobn\u00fd ako pri podnikan\u00ed formou \u017eivnosti, ale sro m\u00e1 povinnos\u0165 zap\u00edsa\u0165 ich do obchodn\u00e9ho registra, ktor\u00fd ved\u00fa jednotliv\u00e9 okresn\u00e9 s\u00fady SR v\u00a0s\u00eddle pr\u00edslu\u0161n\u00e9ho krajsk\u00e9ho s\u00fadu.\u00a0 Poplatok za z\u00e1pis do obchodn\u00e9ho registra stoj\u00ed 300\u20ac, ak je podan\u00fd v\u00a0p\u00edsomnej forme a\u00a0150\u20ac ak je podan\u00fd z\u00e1pis elektronicky. <strong>Od 1.10.2020 je povinn\u00e9 z\u00e1pis sro do obchodn\u00e9ho registra vykona\u0165 iba elektronicky. <\/strong><\/p>\n<p>Ka\u017ed\u00e1 sro m\u00e1 tie\u017e <strong>povinne aktivovan\u00fa elektronick\u00fa schr\u00e1nku<\/strong> <strong>na<\/strong> <a href=\"https:\/\/www.slovensko.sk\/sk\/titulna-stranka\" target=\"_blank\" rel=\"noopener\">www.slovensko.sk<\/a>, kam posielaj\u00fa \u0161t\u00e1tne a\u00a0miestne org\u00e1ny r\u00f4zne rozhodnutia a\u00a0ozn\u00e1menia. Do schr\u00e1nky sa automaticky dostane \u0161tatut\u00e1rny org\u00e1n prostredn\u00edctvom ob\u010dianskeho preukazu s\u00a0\u010dipom. Je v\u00a0z\u00e1ujme ka\u017edej spolo\u010dnosti sa do schr\u00e1nky pravidelne pozrie\u0165 a\u00a0skontrolova\u0165, \u010di \u00farady nemaj\u00fa potrebu so spolo\u010dnos\u0165ou komunikova\u0165. V\u00a0elektronickej schr\u00e1nke sa d\u00e1 nastavi\u0165 zasielanie notifik\u00e1ci\u00ed na zvolen\u00fd email.<\/p>\n<p>\u00a0<\/p>\n<p><a href=\"#_ftnref1\" class=\"slideto\" name=\"_ftn1\"><sup>[1]<\/sup><\/a> <a href=\"https:\/\/www.slovensko.sk\/sk\/zivotne-situacie\/zivotna-situacia\/_registracia-zivnosti%23poplatky\" target=\"_blank\" rel=\"noopener\">https:\/\/www.slovensko.sk\/sk\/zivotne-situacie\/zivotna-situacia\/_registracia-zivnosti#poplatky<\/a><\/p>\n<p><a href=\"#_ftnref2\" class=\"slideto\" name=\"_ftn2\"><sup>[2]<\/sup><\/a> Na webe ministerstva vn\u00fatra <a href=\"https:\/\/www.minv.sk\/\" target=\"_blank\" rel=\"noopener\">www.minv.sk<\/a> m\u00e1te v\u017edy aktu\u00e1lny zoznam aj vo\u013en\u00fdch aj remeseln\u00fdch a\u00a0aj viazan\u00fdch \u017eivnost\u00ed, ktor\u00fd sa neust\u00e1le aktualizuje.<\/p>\n<p><a href=\"#_ftnref3\" class=\"slideto\" name=\"_ftn3\"><sup>[3]<\/sup><\/a> Vymeriavac\u00ed z\u00e1klad sa men\u00ed ka\u017ed\u00fd rok pod\u013ea zmeny priemernej mzdy\u00a0 v\u00a0hospod\u00e1rstve SR, ktor\u00fa zis\u0165uje a\u00a0vyhlasuje \u0160tatistick\u00fd \u00farad SR. Zatia\u013e sa ka\u017edoro\u010dne zvy\u0161uje, tak\u017ee aj minim\u00e1lny preddavok na zdravotn\u00e9 poistenie sa ka\u017edoro\u010dne zvy\u0161uje. \u017divnostn\u00edk nem\u00f4\u017ee plati\u0165 ni\u017e\u0161\u00ed preddavok na zdravotn\u00e9 poistenie, ne\u017e z\u00a0minim\u00e1lneho z\u00e1kladu, jedine ak by bol v\u00a0s\u00fabehu.<\/p>\n<p><a href=\"#_ftnref4\" class=\"slideto\" name=\"_ftn4\"><sup>[4]<\/sup><\/a> \u00a76 z\u00e1kona \u010d. 455\/1991 Zb. o\u00a0\u017eivnostenskom podnikan\u00ed<\/p>\n<p><a href=\"#_ftnref5\" class=\"slideto\" name=\"_ftn5\"><sup>[5]<\/sup><\/a> Ako jedin\u00fd spolo\u010dn\u00edk m\u00f4\u017ee by\u0165 fyzick\u00e1 osoba zap\u00edsan\u00e1 maxim\u00e1lne v\u00a0troch spolo\u010dnostiach.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u017divnos\u0165 alebo s. r. o.? Najsk\u00f4r sa mus\u00edte rozhodn\u00fa\u0165 ak\u00fa pr\u00e1vnu formu podnikania zvol\u00edte. Pokia\u013e si vyberiete \u017eivnos\u0165, stanete sa \u017eivnostn\u00edkom, resp. samostatne z\u00e1robkovo \u010dinnou &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12569,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[387,136,607,442],"class_list":["post-12568","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie","category-start-podnikania","tag-podnikanie","tag-s-r-o","tag-zalozenie","tag-zivnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12568","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12568"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12568\/revisions"}],"predecessor-version":[{"id":12570,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12568\/revisions\/12570"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12569"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}