{"id":14289,"date":"2024-01-24T07:14:00","date_gmt":"2024-01-24T06:14:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14289"},"modified":"2024-01-22T12:51:44","modified_gmt":"2024-01-22T11:51:44","slug":"prvy-rok-podnikania-ake-dane-sa-vas-tykaju-a-ako-zacat-s-uctovnictvom","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/prvy-rok-podnikania-ake-dane-sa-vas-tykaju-a-ako-zacat-s-uctovnictvom\/","title":{"rendered":"Prv\u00fd rok podnikania: ak\u00e9 dane sa v\u00e1s t\u00fdkaj\u00fa a ako za\u010da\u0165 s \u00fa\u010dtovn\u00edctvom"},"content":{"rendered":"<p>Jedn\u00fdm z krokov, ktor\u00fd v\u00e1s \u010dak\u00e1 pri zalo\u017een\u00ed podnikania, je ohl\u00e1senie podnikania na \u017eivnostenskom \u00farade, tzv. jednotnom kontaktnom mieste. Druhou mo\u017enos\u0165ou z\u00edskania \u017eivnostensk\u00e9ho opr\u00e1vnenia je vyu\u017eitie online slu\u017eby cez <a href=\"https:\/\/www.slovensko.sk\/sk\/titulna-stranka\" target=\"_blank\" rel=\"noopener\">www.slovensko.sk<\/a>.<\/p>\n<h2>SZ\u010cO prv\u00fd rok podnikania: uplat\u0148ovanie v\u00fddavkov<\/h2>\n<p>Hlavnou da\u0148ou, ktor\u00e1 sa v\u00e1s ako SZ\u010cO t\u00fdka, je da\u0148 z pr\u00edjmov.<strong> Da\u0148 sa vypo\u010d\u00edta ako n\u00e1sobok z\u00e1kladu dane a\u00a0sadzby dane, m\u00e1me 3 sadzby dane:<\/strong><\/p>\n<ol>\n<li><strong>15 %,<\/strong> ak zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) da\u0148ovn\u00edka s\u00fa za zda\u0148ovacie obdobie vo v\u00fd\u0161ke neprevy\u0161uj\u00facej 49 790 \u20ac,<\/li>\n<li><strong>19%<\/strong> ak zdanite\u013en\u00e9 pr\u00edjmy s\u00fa vo v\u00fd\u0161ke prevy\u0161uj\u00facej sumu 49 790 \u20ac tak z\u00a0tej \u010dasti z\u00e1kladu dane, ktor\u00e1 nepresiahne sumu 41,445.46 \u20ac,<\/li>\n<li><strong>25% <\/strong>pri zdanite\u013en\u00fdch pr\u00edjmoch nad sumu 49\u00a0790 \u20acz tej \u010dasti z\u00e1kladu dane, ktor\u00e1 presiahne sumu 41,445.46 \u20ac.<\/li>\n<\/ol>\n<p>Pri za\u010dat\u00ed podnikania m\u00e1te na v\u00fdber <strong>\u0161tyri druhy sp\u00f4soby uplat\u0148ovania v\u00fddavkov<\/strong>:<\/p>\n<ul>\n<li>jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo,<\/li>\n<li>podvojn\u00e9 \u00fa\u010dtovn\u00edctvo,<\/li>\n<li>da\u0148ov\u00e1 evidencia,<\/li>\n<li>uplat\u0148ovanie v\u00fddavkov percentom z pr\u00edjmov (tzv. pau\u0161\u00e1lne v\u00fddavky).<\/li>\n<\/ul>\n<p>\u010c\u00edm vy\u0161\u0161ie m\u00e1te v\u00fddavky, t\u00fdm ni\u017e\u0161\u00ed je v\u00e1\u0161 celkov\u00fd zisk, a v\u010faka tomu aj \u010diastka, z ktorej sa odv\u00e1dza da\u0148. Preto je potrebn\u00e9, aby ste si zvolili sp\u00f4sob uplat\u0148ovania v\u00fddavkov, ktor\u00fd je pre v\u00e1s najv\u00fdhodnej\u0161\u00ed.<\/p>\n<h3>1. Uplat\u0148ovanie v\u00fddavkov percentom z pr\u00edjmov<\/h3>\n<p>Pokia\u013e si zvol\u00edte tento sp\u00f4sob, evidujete iba svoje pr\u00edjmy, ale nie v\u00fddavky. Ich v\u00fd\u0161ku stanov\u00edte tzv. pau\u0161\u00e1lom.<strong> Pau\u0161\u00e1lne v\u00fddavky s\u00fa vo v\u00fd\u0161ke 60 % z \u00fahrnu pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti, najviac vo v\u00fd\u0161ke 20 000 eur.<\/strong><\/p>\n<p>Cie\u013eom je mal\u00fdm podnikate\u013eom zjednodu\u0161i\u0165 administrat\u00edvu, aby nemuseli zlo\u017eito evidova\u0165 v\u0161etky v\u00fddavky. Tento variant je v\u00fdhodn\u00fd pre SZ\u010cO, ktor\u00ed maj\u00fa re\u00e1lne v\u00fddavky ni\u017e\u0161ie ako tie, ktor\u00e9 si m\u00f4\u017eu uplatni\u0165 pau\u0161\u00e1lom.<\/p>\n<p>D\u00f4le\u017eit\u00e9 je, \u017ee <strong>pau\u0161\u00e1lne v\u00fddavky si m\u00f4\u017ee uplat\u0148ova\u0165 len ten da\u0148ovn\u00edk, ktor\u00fd nie je platite\u013eom DPH, alebo ktor\u00fd je platite\u013eom DPH len \u010das\u0165 zda\u0148ovacieho obdobia<\/strong>.<\/p>\n<h3>2. Da\u0148ov\u00e1 evidencia (re\u00e1lne v\u00fddavky)<\/h3>\n<p>\u010eal\u0161\u00edm variantom je <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/navod-ako-zdarma-a-jednoducho-viest-danovu-evidenciu-v-exceli\/\">vedenie da\u0148ovej evidencie<\/a>. Da\u0148ov\u00fa evidenciu upravuje \u00a7 6 ods. 11 z\u00e1kona \u010d. 595\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov. V tomto pr\u00edpade okrem svojich pr\u00edjmov evidujete aj re\u00e1lne v\u00fddavky, mus\u00edte si schov\u00e1va\u0165 \u00fa\u010dtenky. Tieto v\u00fddavky si potom uplatn\u00edte \u2013 tento variant je v\u00fdhodn\u00fd pre \u017eivnostn\u00edkov, ktor\u00ed maj\u00fa re\u00e1lne v\u00fddavky vy\u0161\u0161ie ako tie, ktor\u00e9 by si uplatnili pau\u0161\u00e1lom.<\/p>\n<p>Okrem toho m\u00e1te aj \u010fal\u0161ie povinnosti &#8211; evidujete majetok, poh\u013ead\u00e1vky a z\u00e1v\u00e4zky. Na vedenie v\u0161etkej dokument\u00e1cie sl\u00fa\u017ei Excel alebo softv\u00e9r na da\u0148ov\u00fa evidenciu.<\/p>\n<h3>3. Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo (re\u00e1lne v\u00fddavky)<\/h3>\n<p>Ak sa da\u0148ovn\u00edk rozhodne uplat\u0148ova\u0165 re\u00e1lne v\u00fddavky na z\u00e1klade <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/jednoduche-uctovnictvo-lahky-sposob-uctovania\/\">vedenia jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva<\/a>, st\u00e1va sa \u00fa\u010dtovnou jednotkou. Da\u0148ovn\u00edk je povinn\u00fd poda\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku, nie v\u0161ak ako s\u00fa\u010das\u0165 da\u0148ov\u00e9ho priznania, ale osobitne. V\u00fdznamn\u00fd rozdiel medzi jednoduch\u00fdm a\u00a0podvojn\u00fdm \u00fa\u010dtovn\u00edctvom je v\u00a0tom, \u017ee pr\u00edjem do\u00a0podnikania sa za\u00fa\u010dtuje v\u00a0pr\u00edpade jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva a\u017e v\u00a0momente, ke\u010f peniaze re\u00e1lne prijmeme na\u00a0\u00fa\u010det.<\/p>\n<h3>4. Podvojn\u00e9 \u00fa\u010dtovn\u00edctvo (re\u00e1lne v\u00fddavky)<\/h3>\n<p>Z\u00e1kladn\u00fdm rozdielom oproti jednoduch\u00e9mu \u00fa\u010dtovn\u00edctvu je, \u017ee v <a href=\"https:\/\/www.necto.sk\/sluzby\/podvojne-uctovnictvo\/\" target=\"_blank\" rel=\"noopener\">podvojnom \u00fa\u010dtovn\u00edctve<\/a> sa ne\u00fa\u010dtuj\u00fa iba pr\u00edjmy a\u00a0v\u00fddavky, ale tie\u017e\u00a0<strong>n\u00e1klady a\u00a0v\u00fdnosy<\/strong>.. Je zo z\u00e1kona povinn\u00e9 pre v\u0161etk\u00fdch podnikate\u013eov zap\u00edsan\u00fdch v Obchodnom registri. Viac m\u00f4\u017eete zisti\u0165 <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest\/\">tu<\/a>.<\/p>\n<h2>Ktor\u00fa mo\u017enos\u0165 v prvom roku ako SZ\u010cO zvoli\u0165?<\/h2>\n<p>Urobte si \u010do najpodrobnej\u0161\u00ed odhad bud\u00facich pr\u00edjmov aj v\u00fddavkov a spo\u010d\u00edtajte si jednotliv\u00e9 varianty. Pod\u013ea toho sa rozhodnite. Na mieste je aj konzult\u00e1cia s odborn\u00edkom. Pokia\u013e zatia\u013e nem\u00e1te svojho \u00fa\u010dtovn\u00edka \u010di da\u0148ov\u00e9ho poradcu, m\u00f4\u017eete si ho vybra\u0165 z <a href=\"https:\/\/www.money.sk\/poradcovia\/\">katal\u00f3gu \u00fa\u010dtovn\u00edkov<\/a>.<\/p>\n<p>Pokia\u013e si vyberiete v\u00fddavky pau\u0161\u00e1lom, odpor\u00fa\u010dame, aby ste si aj v takejto situ\u00e1cii svoje re\u00e1lne v\u00fddavky evidovali aspo\u0148 bokom. Na konci roka uvid\u00edte, \u010di bol v\u00e1\u0161 odhad spr\u00e1vny. Keby ste zistili, \u017ee m\u00e1te re\u00e1lne v\u00fddavky vy\u0161\u0161ie, m\u00f4\u017eete prejs\u0165 na da\u0148ov\u00fa evidenciu.<\/p>\n<p>Pri <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/povinnosti-szco-pri-zahajeni-cinnosti\/\">za\u010dat\u00ed podnikania<\/a> nemus\u00edte hl\u00e1si\u0165, \u010di vyu\u017eijete v\u00fddavky pau\u0161\u00e1lom, alebo da\u0148ov\u00fa evidenciu. Finan\u010dn\u00fd \u00farad to nesk\u00f4r zist\u00ed z v\u00e1\u0161ho da\u0148ov\u00e9ho priznania.<\/p>\n<h2>Platenie dane z pr\u00edjmov prv\u00fd rok<\/h2>\n<p>Zah\u00e1jili ste podnikanie a zvolili si sp\u00f4sob uplat\u0148ovania v\u00fddavkov. Prv\u00fd rok u\u017e v\u00e1s \u017eiadne \u010fal\u0161ie da\u0148ov\u00e9 \u00fakony ne\u010dakaj\u00fa. <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/povinnosti-szco-pri-zahajeni-cinnosti\/\">V prvom roku podnikania nem\u00e1 SZ\u010cO povinnosti plati\u0165 preddavky na da\u0148 z pr\u00edjmov<\/a>. Da\u0148 z pr\u00edjmov zaplat\u00edte a\u017e po podan\u00ed da\u0148ov\u00e9ho priznania.<\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kto-ma-povinnost-podat-danove-priznanie\/\">Da\u0148ov\u00e9 priznanie<\/a> za prv\u00fd rok podnikania pod\u00e1vate a\u017e po skon\u010den\u00ed zda\u0148ovacieho obdobia \u2013 kalend\u00e1rneho roku a to do 3 mesiacov po skon\u010den\u00ed zda\u0148ovacieho obdobia, pr\u00edpadne do 6 mesiacov, pokia\u013e da\u0148ovn\u00edk vyu\u017eije mo\u017enos\u0165 posunutia term\u00ednu na podanie da\u0148ov\u00e9ho priznania. V da\u0148ovom priznan\u00ed v\u00e1m vyjde da\u0148, ktor\u00fa jednorazovo zaplat\u00edte. Aby platba dane neurobila pr\u00edli\u0161n\u00fa dieru do v\u00e1\u0161ho cashflow, odpor\u00fa\u010dame, aby ste si u\u017e po\u010das prv\u00e9ho roka na da\u0148 za\u010dali \u0161etri\u0165.<\/p>\n<p>Na z\u00e1klade podan\u00e9ho da\u0148ov\u00e9ho priznania V\u00e1m n\u00e1sledne m\u00f4\u017ee vznikn\u00fa\u0165 povinnos\u0165 plati\u0165 preddavky na da\u0148 z\u00a0pr\u00edjmov:<\/p>\n<ul>\n<li>Ak posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 da\u0148ovn\u00edka presiahla 5 000 eur a nepresiahla 16 600 eur, da\u0148ovn\u00edk je povinn\u00fd plati\u0165 \u0161tvr\u0165ro\u010dn\u00e9 preddavky na da\u0148 na be\u017en\u00e9 zda\u0148ovacie obdobie, a to vo v\u00fd\u0161ke 1\/4 poslednej zn\u00e1mej da\u0148ovej povinnosti. \u0160tvr\u0165ro\u010dn\u00e9 preddavky na da\u0148 s\u00fa splatn\u00e9 do konca ka\u017ed\u00e9ho kalend\u00e1rneho \u0161tvr\u0165roka.<\/li>\n<li>Ak posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 da\u0148ovn\u00edka presiahla 16 600 eura, da\u0148ovn\u00edk je povinn\u00fd plati\u0165 mesa\u010dn\u00e9 preddavky na da\u0148 na be\u017en\u00e9 zda\u0148ovacie obdobie, a to vo v\u00fd\u0161ke 1\/12 poslednej zn\u00e1mej da\u0148ovej povinnosti. Tieto preddavky na da\u0148 s\u00fa splatn\u00e9 do konca ka\u017ed\u00e9ho kalend\u00e1rneho mesiaca.<\/li>\n<\/ul>\n<p>Okrem dane z pr\u00edjmov existuj\u00fa aj \u010fal\u0161ie druhy dan\u00ed. Pokia\u013e v podnikan\u00ed pou\u017e\u00edvate auto, t\u00fdka sa v\u00e1s e\u0161te da\u0148 z\u00a0motorov\u00fdch vozidiel.<\/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\/14289\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte tipy pre za\u010d\u00ednaj\u00facich podnikate\u013eov            <\/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=\"T3\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14289\">\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>Pr\u00e1vnick\u00e9 osoby<\/h2>\n<p>Pokia\u013e ste hne\u010f v za\u010diatku podnikania <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/zalozte-svoju-s-r-o-jednoducho-a-rychlo-novinky-v-zalozeni-podniku-od-1-februara-2023\/\">zalo\u017eili pr\u00e1vnick\u00fa osobu, naj\u010dastej\u0161ie s. r. o.<\/a>, sp\u00f4sob uplat\u0148ovania v\u00fddavkov nerie\u0161ite. <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest\/\">Povinne vediete podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/a>. Sadzby dane z\u00a0pr\u00edjmov zo z\u00e1kladu dane zn\u00ed\u017een\u00e9ho o\u00a0da\u0148ov\u00fa stratu s\u00fa nasledovn\u00e9:<\/p>\n<ul>\n<li>15 % u\u00a0da\u0148ovn\u00edka, ktor\u00fd dosiahol za zda\u0148ovacie obdobie zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) neprevy\u0161uj\u00face sumu ustanoven\u00fa osobitn\u00fdm predpisom, t. j. sumu 49 790 \u20ac,<\/li>\n<li>21 % u\u00a0da\u0148ovn\u00edka, ktor\u00e9ho zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) presahuj\u00fa z\u00e1konom stanoven\u00fa sumu ustanoven\u00fa osobitn\u00fdm predpisom. t. j. sumu 49 790 \u20ac.<\/li>\n<\/ul>\n<p>\u00da\u010dtovn\u00edctva sa naj\u013eah\u0161ie vedie v <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovnom syst\u00e9me<\/a>. Pri jeho v\u00fdbere zv\u00e1\u017ete:<\/p>\n<ul>\n<li>\u010di si m\u00f4\u017eete zvoli\u0165 vlastn\u00fa kombin\u00e1ciu modulov (nech neplat\u00edte za funkcie, ktor\u00e9 nevyu\u017eijete),<\/li>\n<li>ak\u00fa z\u00e1kazn\u00edcku podporu pon\u00faka,<\/li>\n<li>\u010di s va\u0161\u00edm podnikan\u00edm dok\u00e1\u017ee r\u00e1s\u0165 (\u010di zvl\u00e1dne v bud\u00facnosti aj v\u00e4\u010d\u0161\u00ed po\u010det dokladov, skladov\u00fdch kariet at\u010f.),<\/li>\n<li>ko\u013eko stoj\u00ed,<\/li>\n<li>ako dlho zaberie jeho nasadenie.<\/li>\n<\/ul>\n<p>V\u017edy si \u00fa\u010dtovn\u00fd program najsk\u00f4r vysk\u00fa\u0161ajte, aby ste zistili, \u010di sa v\u00e1m v \u0148om dobre orientuje. Napr\u00edklad <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">\u00fa\u010dtovn\u00fd program Money S3 si zadarmo stiahnete<\/a> a otestujete v\u0161etky funkcie.<\/p>\n<p><strong>TIP:<\/strong> Pre\u010d\u00edtate si, <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-spoznat-ze-potrebujete-uctovny-software-a-ako-si-vybrat-ten-spravny\/\">ako vybra\u0165 \u00fa\u010dtovn\u00fd program <\/a>\u2013 v \u010dl\u00e1nku n\u00e1jdete zhrnutie toho najd\u00f4le\u017eitej\u0161ieho. Pokia\u013e chcete \u00eds\u0165 e\u0161te viac do h\u013abky, stiahnite si aj n\u00e1\u0161 bezplatn\u00fd e-book.<\/p>\n<p>Zist\u00edte z neho:<\/p>\n<ul>\n<li>ak\u00e9 s\u00fa 3 najd\u00f4le\u017eitej\u0161ie krit\u00e9ri\u00e1 v\u00fdberu,<\/li>\n<li>ako funguj\u00fa ceny za licencie a\u00a0aktualiz\u00e1cie,<\/li>\n<li>a preh\u013ead funkci\u00ed, ktor\u00e9 typick\u00e1 firma potrebuje.<\/li>\n<\/ul>\n<p>Stiahnite si ho a zorientujte sa v \u00fa\u010dtovn\u00fdch softv\u00e9roch.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jedn\u00fdm z krokov, ktor\u00fd v\u00e1s \u010dak\u00e1 pri zalo\u017een\u00ed podnikania, je ohl\u00e1senie podnikania na \u017eivnostenskom \u00farade, tzv. jednotnom kontaktnom mieste. Druhou mo\u017enos\u0165ou z\u00edskania \u017eivnostensk\u00e9ho opr\u00e1vnenia je &#8230;<\/p>\n","protected":false},"author":33,"featured_media":14290,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[349,220,399,357],"class_list":["post-14289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie","category-start-podnikania","tag-danove-priznanie","tag-fyzicka-osoba-podnikatel","tag-szco","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14289","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\/33"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14289"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14289\/revisions"}],"predecessor-version":[{"id":14292,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14289\/revisions\/14292"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14290"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}