{"id":2280,"date":"2025-10-27T13:58:05","date_gmt":"2025-10-27T12:58:05","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=2280"},"modified":"2025-10-28T21:38:53","modified_gmt":"2025-10-28T20:38:53","slug":"prechod-zo-zivnosti-na-s-r-o-preco-podniknut-kroky-uz-v-nobembri","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/prechod-zo-zivnosti-na-s-r-o-preco-podniknut-kroky-uz-v-nobembri\/","title":{"rendered":"Transition from a trade to an SRO: why take steps in November?"},"content":{"rendered":"<style>.elementor-2280 .elementor-element.elementor-element-234718d8{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:100px;--padding-bottom:180px;--padding-left:0px;--padding-right:0px;}.elementor-2280 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0px 0px 0px;}.elementor-2280 .elementor-element.elementor-element-323f594{--display:flex;}.elementor-2280 .elementor-element.elementor-element-489c134{--display:flex;--min-height:0px;--justify-content:center;--align-items:center;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--overlay-opacity:0.7;--border-radius:20px 20px 20px 20px;box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);}.elementor-2280 .elementor-element.elementor-element-489c134:not(.elementor-motion-effects-element-type-background), .elementor-2280 .elementor-element.elementor-element-489c134 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:#0A2239;background-image:url(\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/03\/business-meeting-at-office.jpg\");background-position:center center;}.elementor-2280 .elementor-element.elementor-element-489c134::before, .elementor-2280 .elementor-element.elementor-element-489c134 > .elementor-background-video-container::before, .elementor-2280 .elementor-element.elementor-element-489c134 > .e-con-inner > .elementor-background-video-container::before, .elementor-2280 .elementor-element.elementor-element-489c134 > .elementor-background-slideshow::before, .elementor-2280 .elementor-element.elementor-element-489c134 > .e-con-inner > .elementor-background-slideshow::before, .elementor-2280 .elementor-element.elementor-element-489c134 > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{--background-overlay:'';background-color:var( --e-global-color-primary );}.elementor-2280 .elementor-element.elementor-element-489c134.e-con{--order:-99999 \/* order start hack *\/;--flex-grow:0;--flex-shrink:0;}.elementor-2280 .elementor-element.elementor-element-eace1d2{--display:flex;--min-height:0px;}.elementor-2280 .elementor-element.elementor-element-eace1d2.e-con{--align-self:center;--flex-grow:0;--flex-shrink:1;}.elementor-2280 .elementor-element.elementor-element-7f0137b{text-align:start;}.elementor-2280 .elementor-element.elementor-element-7f0137b .elementor-heading-title{font-size:34px;font-weight:500;color:#FFFFFF;}.elementor-2280 .elementor-element.elementor-element-7f0137b.elementor-element{--align-self:flex-start;}.elementor-2280 .elementor-element.elementor-element-cd641cb{text-align:start;}.elementor-2280 .elementor-element.elementor-element-cd641cb .elementor-heading-title{font-size:20px;font-weight:500;color:#FFFFFF;}.elementor-2280 .elementor-element.elementor-element-cd641cb.elementor-element{--align-self:flex-start;}.elementor-2280 .elementor-element.elementor-element-3484a70 .jeg-elementor-kit.jkit-button{text-align:left;}.elementor-2280 .elementor-element.elementor-element-3484a70 .jeg-elementor-kit.jkit-button .jkit-button-wrapper{padding:15px 32px 15px 32px;font-family:\"Figtree\", Sans-serif;font-size:19px;font-weight:600;text-decoration:none;letter-spacing:0.2px;color:var( 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svg{-webkit-transform:translateY(-1px);-ms-transform:translateY(-1px);-o-transform:translateY(-1px);-moz-transform:translateY(-1px);transform:translateY(-1px);}.elementor-2280 .elementor-element.elementor-element-3484a70 .jeg-elementor-kit.jkit-button .jkit-button-wrapper:not(:hover) > i{color:#FFFFFF;}.elementor-2280 .elementor-element.elementor-element-3484a70 .jeg-elementor-kit.jkit-button .jkit-button-wrapper:not(:hover) > svg{fill:#FFFFFF;}.elementor-2280 .elementor-element.elementor-element-3484a70 > .elementor-widget-container{margin:0px 0px 0px 0px;border-style:none;}.elementor-2280 .elementor-element.elementor-element-3484a70.elementor-element{--align-self:flex-start;}.elementor-2280 .elementor-element.elementor-element-3484a70{z-index:2;}.elementor-2280 .elementor-element.elementor-element-3484a70:hover .elementor-widget-container{border-style:none;}.elementor-2280 .elementor-element.elementor-element-0b87bbf .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-2280 .elementor-element.elementor-element-0b87bbf .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2280 .elementor-element.elementor-element-0b87bbf .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( 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);font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-2280 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2280 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-2280 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2280 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-2280 .elementor-element.elementor-element-8033dc5 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2280 .elementor-element.elementor-element-3694a5b{--display:flex;}@media(max-width:1024px){.elementor-2280 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.elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-2280 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2280 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-2280 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2280 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( 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);}.elementor-2280 .elementor-element.elementor-element-0b87bbf .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2280 .elementor-element.elementor-element-0b87bbf .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-2280 .elementor-element.elementor-element-0b87bbf .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-2280 .elementor-element.elementor-element-0b87bbf > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2280 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( 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.elementor-element.elementor-element-234718d8{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:80px;--padding-bottom:150px;--padding-left:10px;--padding-right:10px;}.elementor-2280 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-2280 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-2280 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-2280 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-2280 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title a{font-size:var( --e-global-typography-522adc1-font-size );line-height:var( --e-global-typography-522adc1-line-height );letter-spacing:var( --e-global-typography-522adc1-letter-spacing );word-spacing:var( --e-global-typography-522adc1-word-spacing );}.elementor-2280 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2280 .elementor-element.elementor-element-4e087a0b{--gap:0px 0px;--row-gap:0px;--column-gap:0px;--margin-top:-120px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:50px;--padding-left:20px;--padding-right:20px;}.elementor-2280 .elementor-element.elementor-element-75c9b4c2{--width:335px;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-2280 .elementor-element.elementor-element-a28c269 .jeg-elementor-kit.jkit-post-featured-image .post-featured-image 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--e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-2280 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2280 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-2280 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-2280 .elementor-element.elementor-element-8033dc5 > .elementor-widget-container{margin:0px 0px 0px 0px;}}@media(min-width:768px){.elementor-2280 .elementor-element.elementor-element-234718d8{--content-width:1000px;}.elementor-2280 .elementor-element.elementor-element-4e087a0b{--content-width:1000px;}.elementor-2280 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-2280 .elementor-element.elementor-element-743255a4{--width:68%;}.elementor-2280 .elementor-element.elementor-element-5e94d66d{--width:18%;}.elementor-2280 .elementor-element.elementor-element-6abf0aff{--width:100%;}.elementor-2280 .elementor-element.elementor-element-489c134{--width:100%;}.elementor-2280 .elementor-element.elementor-element-eace1d2{--content-width:1408px;}}@media(max-width:1024px) and (min-width:768px){.elementor-2280 .elementor-element.elementor-element-4e087a0b{--content-width:100%;}.elementor-2280 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-2280 .elementor-element.elementor-element-743255a4{--width:57%;}.elementor-2280 .elementor-element.elementor-element-5e94d66d{--width:24%;}}.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; }@media (max-width: 1024px) {.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; } }@media (max-width: 767px) {.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; } }<\/style>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2280\" class=\"elementor elementor-2280\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___69f0145a99d58\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_69f0145a9ac69\" ><h1 class=\"post-title style-color \">Prechod zo \u017eivnosti na S.R.O.: pre\u010do podnikn\u00fa\u0165 kroky u\u017e v novembri?<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-con-full e-flex e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_69f0145a9b41a\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/serious-focused-financier-accountant-paper-work-inside-office-mature-man-using-calculator-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/serious-focused-financier-accountant-paper-work-inside-office-mature-man-using-calculator-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/serious-focused-financier-accountant-paper-work-inside-office-mature-man-using-calculator-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/serious-focused-financier-accountant-paper-work-inside-office-mature-man-using-calculator-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/serious-focused-financier-accountant-paper-work-inside-office-mature-man-using-calculator-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/serious-focused-financier-accountant-paper-work-inside-office-mature-man-using-calculator-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/serious-focused-financier-accountant-paper-work-inside-office-mature-man-using-calculator-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_69f0145a9bd9e\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_69f0145a9c555\" ><p class=\"post-date \">27. October 2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_69f0145a9d59d\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_69f0145a9f400\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pre\u010do rie\u0161i\u0165 prechod v novembri<\/h2><\/div><div class=\"heading-section-description\"><p>V <strong data-start=\"152\" data-end=\"164\">decembri<\/strong> b\u00fdvaj\u00fa registrov\u00e9 s\u00fady v\u00fdrazne vy\u0165a\u017een\u00e9 vysok\u00fdm po\u010dtom n\u00e1vrhov a s\u00fa\u010dasne je <strong data-start=\"241\" data-end=\"265\">menej pracovn\u00fdch dn\u00ed<\/strong>. To zvy\u0161uje riziko prechodu a\u017e v janu\u00e1ri a v\u00fdziev na doplnenie. Ak za\u010dnete v <strong data-start=\"343\" data-end=\"355\">novembri<\/strong>, stihnete <strong data-start=\"366\" data-end=\"384\">administrat\u00edvu<\/strong>, <strong data-start=\"386\" data-end=\"401\">registr\u00e1cie<\/strong> aj <strong data-start=\"405\" data-end=\"428\">nastavenie procesov<\/strong> bez \u010dasov\u00e9ho tlaku.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a093cd elementor-widget elementor-widget-jkit_heading\" data-id=\"7a093cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_69f0145aa0cdd\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Vznik spolo\u010dnosti a navrhovan\u00fd d\u00e1tum z\u00e1pisu<\/h2><\/div><div class=\"heading-section-description\"><p>Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm vznik\u00e1 <strong data-start=\"539\" data-end=\"562\">d\u0148om z\u00e1pisu do ORSR<\/strong>. V n\u00e1vrhu na z\u00e1pis m\u00f4\u017eete uvies\u0165 aj <strong data-start=\"599\" data-end=\"619\">navrhovan\u00fd d\u00e1tum<\/strong>, ku ktor\u00e9mu m\u00e1 s\u00fad spolo\u010dnos\u0165 zap\u00edsa\u0165 (napr. <strong data-start=\"665\" data-end=\"696\">prv\u00fd pracovn\u00fd de\u0148 v janu\u00e1ri<\/strong>). <strong data-start=\"699\" data-end=\"717\">V\u010dasn\u00e9 podanie<\/strong> zvy\u0161uje pravdepodobnos\u0165, \u017ee bude vznik na\u010dasovan\u00fd pod\u013ea va\u0161ich potrieb.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bfa4f5 elementor-widget elementor-widget-jkit_heading\" data-id=\"1bfa4f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_69f0145aa24ef\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u00da\u010dtovn\u00e9 a da\u0148ov\u00e9 s\u00favislosti<\/h2><\/div><div class=\"heading-section-description\"><p>Prechod prin\u00e1\u0161a preklopenie na <strong data-start=\"852\" data-end=\"876\">podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/strong>. Je potrebn\u00e9 jasne <strong data-start=\"896\" data-end=\"940\">zdokumentova\u0165 a oceni\u0165 majetok a z\u00e1v\u00e4zky<\/strong>, nastavi\u0165 <strong data-start=\"951\" data-end=\"961\">odpisy<\/strong> a ur\u010di\u0165 <strong data-start=\"970\" data-end=\"1000\">v\u00fdchodiskov\u00e9 hodnoty z\u00e1sob<\/strong>. Pri prenose \u010dinnosti pos\u00fa\u010fte <strong data-start=\"1031\" data-end=\"1044\">re\u017eim DPH<\/strong> (<strong data-start=\"1046\" data-end=\"1080\">prenesenie hospod\u00e1rskeho celku<\/strong> verzus <strong data-start=\"1088\" data-end=\"1111\">\u0161tandardn\u00e9 zdanenie<\/strong>). Zabezpe\u010dte plynul\u00e9 nadviazanie <strong data-start=\"1145\" data-end=\"1169\">da\u0148ov\u00fdch registr\u00e1ci\u00ed<\/strong> a vysporiadanie <strong data-start=\"1186\" data-end=\"1209\">posledn\u00fdch priznan\u00ed<\/strong> \u017eivnostn\u00edka.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-323f594 e-con-full e-flex e-con e-child\" data-id=\"323f594\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-489c134 e-con-full e-flex e-con e-child\" data-id=\"489c134\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-eace1d2 e-flex e-con-boxed e-con e-child\" data-id=\"eace1d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0137b elementor-widget elementor-widget-heading\" data-id=\"7f0137b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zalo\u017ete si s.r.o. v\u00fdhodnej\u0161ie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd641cb elementor-widget elementor-widget-heading\" data-id=\"cd641cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Do 31.12.2025 zalo\u017eenie s.r.o. so z\u013eavou 20 % + 1. mesiac \u00fa\u010dtovn\u00edctva zadarmo.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3484a70 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"3484a70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__9_69f0145aa39f8\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/zalozenie-sro\/\" class=\"jkit-button-wrapper\">Chcem s.r.o. v\u00fdhodnej\u0161ie<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b87bbf elementor-widget elementor-widget-jkit_heading\" data-id=\"0b87bbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_69f0145aa5099\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u00da\u010dtovn\u00e9 a da\u0148ov\u00e9 d\u00f4sledky (pre\u010do to rie\u0161i\u0165 vopred)<\/h2><\/div><div class=\"heading-section-description\"><ul><li>\u017divnostn\u00edk viedol jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo alebo da\u0148ov\u00fa evidenciu.<strong> \u00da\u010dtovn\u00edctvo v s. r. o.<\/strong> je <strong>podvojn\u00e9.<\/strong>\u00a0Prechod si vy\u017eaduje <strong>otvorenie \u00fa\u010dtovn\u00fdch kn\u00edh<\/strong>, inventariz\u00e1ciu a jasn\u00e9 <strong>oce\u0148ovanie vkladov\/predajov<\/strong>.<\/li><li><strong>Majetok a z\u00e1v\u00e4zky<\/strong>: pri vklade podniku prech\u00e1dza bal\u00edk polo\u017eiek, pri predaji\/n\u00e1jme rie\u0161ite <strong>da\u0148 z pr\u00edjmov, DPH<\/strong> a pr\u00edpadn\u00e9 <strong>odpisy<\/strong>.<\/li><li><strong>Z\u00e1soby<\/strong>: stanovenie <strong>v\u00fdchodiskovej hodnoty<\/strong> v s. r. o., dopady na n\u00e1klady\/v\u00fdnosy.<\/li><li><strong>DPH<\/strong>: treba pos\u00fadi\u0165, \u010di prevod sp\u013a\u0148a podmienky na <strong>prenesenie bez dane<\/strong> (prenesenie going concern) vs. <strong>\u0161tandardn\u00e9 zdanenie<\/strong>; rovnako rie\u0161i\u0165 <strong>registr\u00e1ciu s. r. o. k DPH<\/strong> a posledn\u00e9 da\u0148ov\u00e9 priznanie SZ\u010cO.<\/li><li><strong>Zamestnanci<\/strong>: prechod pr\u00e1v a povinnost\u00ed, nov\u00e9 prihl\u00e1\u0161ky do <strong>SP\/ZP<\/strong>, mzdov\u00e9 nastavenia, pr\u00edpadne dohody o zmene zamestn\u00e1vate\u013ea.<\/li><li><strong>Bankov\u00e9 toky<\/strong>: od d\u0148a z\u00e1pisu do ORSR zmena faktur\u00e1cie na s.r.o., sledujte <strong>variabiln\u00e9 symboly<\/strong> a <strong>p\u00e1rovanie<\/strong> platieb, aby ste nepoplietli pr\u00edjmy subjektov.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8033dc5 elementor-widget elementor-widget-jkit_heading\" data-id=\"8033dc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__11_69f0145aa6cbf\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Naj\u010dastej\u0161ie rizik\u00e1<\/h2><\/div><div class=\"heading-section-description\"><p><strong>Neskor\u00e9 podanie v decembri<\/strong>, <strong data-start=\"2301\" data-end=\"2325\">ne\u00fapln\u00e1 dokument\u00e1cia<\/strong> pri prevode majetku a zml\u00fav, <strong data-start=\"2355\" data-end=\"2372\">pomal\u00e9 \u00fapravy<\/strong> v banke a faktura\u010dn\u00fdch syst\u00e9moch a <strong data-start=\"2408\" data-end=\"2428\">mie\u0161anie pr\u00edjmov<\/strong> na \u00fa\u010dte \u017eivnostn\u00edka po vzniku spolo\u010dnosti. Predch\u00e1dza im <strong data-start=\"2486\" data-end=\"2505\">v\u010dasn\u00e1 pr\u00edprava<\/strong>, <strong data-start=\"2507\" data-end=\"2537\">kompletn\u00e9 zmluvn\u00e9 podklady<\/strong> a <strong data-start=\"2540\" data-end=\"2565\">jasn\u00e9 vn\u00fatorn\u00e9 pokyny<\/strong> k \u201e<strong data-start=\"2569\" data-end=\"2585\">d\u0148u prechodu<\/strong>\u201c.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Prechod zo \u017eivnosti na S.R.O.: pre\u010do podnikn\u00fa\u0165 kroky u\u017e v nobembri? Autor Dobryuctovnik Publikovan\u00e9 27. okt\u00f3bra 2025 Zdie\u013eajte \u010dl\u00e1nok Pre\u010do rie\u0161i\u0165 prechod v novembri V decembri b\u00fdvaj\u00fa registrov\u00e9 s\u00fady v\u00fdrazne vy\u0165a\u017een\u00e9 vysok\u00fdm po\u010dtom n\u00e1vrhov a s\u00fa\u010dasne je menej pracovn\u00fdch dn\u00ed. To zvy\u0161uje riziko prechodu a\u017e v janu\u00e1ri a v\u00fdziev na doplnenie. Ak [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2287,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2280","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2280","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=2280"}],"version-history":[{"count":9,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2280\/revisions"}],"predecessor-version":[{"id":2293,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2280\/revisions\/2293"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2287"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}