{"id":3200,"date":"2026-06-30T10:05:32","date_gmt":"2026-06-30T08:05:32","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3200"},"modified":"2026-07-01T09:44:14","modified_gmt":"2026-07-01T07:44:14","slug":"zivnost-vs-s-r-o-v-roku-2026","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/zivnost-vs-s-r-o-v-roku-2026\/","title":{"rendered":"\u017divnos\u0165 vs. s.r.o. v roku 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3200\" class=\"elementor elementor-3200\" 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___6a4873251c651\" ><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_6a4873251dd32\" ><h1 class=\"post-title style-color \">\u017divnos\u0165 vs. s.r.o. v roku 2026<\/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_6a4873251ec6a\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/young-female-entrepreneur-working-her-office-using-laptop-typing-preparing-team-meeting-1-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/young-female-entrepreneur-working-her-office-using-laptop-typing-preparing-team-meeting-1-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/young-female-entrepreneur-working-her-office-using-laptop-typing-preparing-team-meeting-1-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/young-female-entrepreneur-working-her-office-using-laptop-typing-preparing-team-meeting-1-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/young-female-entrepreneur-working-her-office-using-laptop-typing-preparing-team-meeting-1-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/young-female-entrepreneur-working-her-office-using-laptop-typing-preparing-team-meeting-1-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/young-female-entrepreneur-working-her-office-using-laptop-typing-preparing-team-meeting-1-2048x1365.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/young-female-entrepreneur-working-her-office-using-laptop-typing-preparing-team-meeting-1-18x12.jpg 18w\" 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_6a4873251faf5\" ><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_6a48732520693\" ><p class=\"post-date \">30. June 2026<\/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_6a48732521c9c\" ><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-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__6_6a48732524568\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Rozhodnutie medzi \u017eivnos\u0165ou a spolo\u010dnos\u0165ou s ru\u010den\u00edm obmedzen\u00fdm patr\u00ed medzi prv\u00e9 strategick\u00e9 rozhodnutia ka\u017ed\u00e9ho za\u010d\u00ednaj\u00faceho podnikate\u013ea. Obe formy s\u00fa na Slovensku naj\u010dastej\u0161ie vyu\u017e\u00edvan\u00fdmi sp\u00f4sobmi podnikate\u013eskej \u010dinnosti, l\u00ed\u0161ia sa v\u0161ak v procese zalo\u017eenia, v\u00fd\u0161ke vstupn\u00fdch n\u00e1kladov, miere zodpovednosti za z\u00e1v\u00e4zky aj v administrat\u00edvnej n\u00e1ro\u010dnosti. V \u010dl\u00e1nku porovn\u00e1vame obe formy z pr\u00e1vneho h\u013eadiska pod\u013ea aktu\u00e1lne platnej legislat\u00edvy v roku 2026.<\/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-211e2b8 elementor-widget elementor-widget-jkit_heading\" data-id=\"211e2b8\" 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_6a48732525155\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pr\u00e1vny r\u00e1mec oboch foriem podnikania<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"7:1-7:60;557-616\">Obe formy podnikania maj\u00fa vlastn\u00fa samostatn\u00fa pr\u00e1vnu \u00fapravu.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"9:1-9:319;618-936\"><strong>\u017divnos\u0165<\/strong> upravuje <strong>z\u00e1kon \u010d. 455\/1991 Zb. o \u017eivnostenskom podnikan\u00ed<\/strong> v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201e\u017eivnostensk\u00fd z\u00e1kon\"). Definuje ju ako <strong>s\u00fastavn\u00fa \u010dinnos\u0165<\/strong> prev\u00e1dzkovan\u00fa samostatne, vo vlastnom mene, na vlastn\u00fa zodpovednos\u0165, za \u00fa\u010delom dosiahnutia zisku alebo merate\u013en\u00e9ho pozit\u00edvneho soci\u00e1lneho vplyvu.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"11:1-11:328;938-1265\">Niektor\u00e9 \u010dinnosti s\u00fa v\u0161ak spod defin\u00edcie \u017eivnosti <strong>v\u00fdslovne vy\u0148at\u00e9<\/strong>. Patria sem napr\u00edklad povolania psychol\u00f3ga, advok\u00e1ta, not\u00e1ra, znalca, tlmo\u010dn\u00edka \u010di profesion\u00e1lneho \u0161portovca, ako aj \u010dinnosti b\u00e1nk, platobn\u00fdch in\u0161tit\u00faci\u00ed a pois\u0165ovn\u00ed. Tieto \u010dinnosti upravuj\u00fa osobitn\u00e9 predpisy (napr\u00edklad z\u00e1kon \u010d. 586\/2003 Z. z. o advok\u00e1cii).<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"13:1-13:293;1267-1559\"><strong>Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm<\/strong> je upraven\u00e1 v <strong>z\u00e1kone \u010d. 513\/1991 Zb. Obchodn\u00fd z\u00e1konn\u00edk<\/strong> v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201eObchodn\u00fd z\u00e1konn\u00edk\"). Ide o <strong>kapit\u00e1lov\u00fa obchodn\u00fa spolo\u010dnos\u0165<\/strong> zalo\u017een\u00fa za \u00fa\u010delom podnikania, ktorej z\u00e1kladn\u00e9 imanie tvoria vopred ur\u010den\u00e9 vklady spolo\u010dn\u00edkov.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac33ab1 e-con-full e-flex e-con e-child\" data-id=\"ac33ab1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-634495c e-con-full e-flex e-con e-child\" data-id=\"634495c\" 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-91ce21a e-flex e-con-boxed e-con e-child\" data-id=\"91ce21a\" 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-764abba elementor-widget elementor-widget-heading\" data-id=\"764abba\" 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\">Potrebujete zalo\u017ei\u0165 s.r.o.?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-912d055 elementor-widget elementor-widget-heading\" data-id=\"912d055\" 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\">Postar\u00e1me sa o cel\u00fd proces zalo\u017eenia s.r.o. vr\u00e1tane \u00favodnej konzult\u00e1cie.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac7ba32 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"ac7ba32\" 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__8_6a487325269e1\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/zalozenie-sro\/\" class=\"jkit-button-wrapper\">M\u00e1m z\u00e1ujem o zalo\u017eenie s.r.o.<\/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-e8cfb8d elementor-widget elementor-widget-jkit_heading\" data-id=\"e8cfb8d\" 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__9_6a487325274bc\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Podmienky zalo\u017eenia \u017eivnosti v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"17:1-17:143;1606-1748\">\u017divnos\u0165 m\u00f4\u017ee zalo\u017ei\u0165 <strong>fyzick\u00e1 osoba (\u017eivnostn\u00edk)<\/strong> aj <strong>pr\u00e1vnick\u00e1 osoba<\/strong> (napr\u00edklad s.r.o.), ak spln\u00ed podmienky pod\u013ea \u017eivnostensk\u00e9ho z\u00e1kona.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"19:1-19:56;1750-1805\">\u017divnostensk\u00fd z\u00e1kon rozde\u013euje \u017eivnosti na <strong>tri druhy<\/strong>:<\/p><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"21:1-25:76;1807-2057\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Druh \u017eivnosti<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Pr\u00edklady<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>Vo\u013en\u00e1 \u017eivnos\u0165<\/strong><\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">ubytovacie slu\u017eby, vedenie \u00fa\u010dtovn\u00edctva<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>Remeseln\u00e1 \u017eivnos\u0165<\/strong> (pr\u00edloha \u010d. 1 z\u00e1kona)<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">mur\u00e1rstvo, hodin\u00e1rstvo<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>Viazan\u00e1 \u017eivnos\u0165<\/strong> (pr\u00edloha \u010d. 2 z\u00e1kona)<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">o\u010dn\u00e1 optika, zubn\u00e1 technika<\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"29:1-29:42;2089-2130\">V\u0161eobecn\u00e9 podmienky pre fyzick\u00fa osobu<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"31:1-31:51;2132-2182\">Fyzick\u00e1 osoba mus\u00ed splni\u0165 tri v\u0161eobecn\u00e9 podmienky:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"33:1-35:19;2184-2270\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"33:1-33:33;2184-2216\"><strong>dosiahnutie veku 18 rokov<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"34:1-34:35;2217-2251\"><strong>sp\u00f4sobilos\u0165 na pr\u00e1vne \u00fakony<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"35:1-35:19;2252-2270\"><strong>bez\u00fahonnos\u0165<\/strong>.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"37:1-37:232;2272-2503\">Pri <strong>remeselnej a viazanej \u017eivnosti<\/strong> mus\u00ed navy\u0161e preuk\u00e1za\u0165 aj <strong>odborn\u00fa sp\u00f4sobilos\u0165<\/strong> \u2013 napr\u00edklad vyu\u010denie v odbore, dosiahnutie ur\u010dit\u00e9ho stup\u0148a vzdelania alebo odborn\u00fa prax. Pri vo\u013enej \u017eivnosti sa odborn\u00e1 sp\u00f4sobilos\u0165 nevy\u017eaduje.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"39:1-39:34;2505-2538\">Podmienky pre pr\u00e1vnick\u00fa osobu<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"41:1-41:324;2540-2863\">Pri slovenskej pr\u00e1vnickej osobe mus\u00ed v\u0161eobecn\u00e9 podmienky splni\u0165 <strong>fyzick\u00e1 osoba (alebo osoby)<\/strong> v poz\u00edcii <strong>\u0161tatut\u00e1rneho org\u00e1nu<\/strong>. <strong>Bez\u00fahonnos\u0165<\/strong> mus\u00ed sp\u013a\u0148a\u0165 aj samotn\u00e1 pr\u00e1vnick\u00e1 osoba. Osobitn\u00e9 podmienky pri remeseln\u00fdch a viazan\u00fdch \u017eivnostiach mus\u00ed splni\u0165 <strong>zodpovedn\u00fd z\u00e1stupca<\/strong>, ak \u017eivnostensk\u00fd z\u00e1kon neustanovuje inak.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"43:1-43:39;2865-2903\">Z\u00edskanie \u017eivnostensk\u00e9ho opr\u00e1vnenia<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"45:1-45:107;2905-3011\">Z\u00e1kladn\u00fdm predpokladom prev\u00e1dzkovania \u017eivnosti je <strong>ohl\u00e1senie \u017eivnosti<\/strong> pr\u00edslu\u0161n\u00e9mu \u017eivnostensk\u00e9mu \u00faradu:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"47:1-48:51;3013-3115\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"47:1-47:52;3013-3064\">pri <strong>fyzickej osobe<\/strong> pod\u013ea miesta jej bydliska,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"48:1-48:51;3065-3115\">pri <strong>pr\u00e1vnickej osobe<\/strong> pod\u013ea miesta jej s\u00eddla.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"50:1-50:83;3117-3199\">Ohl\u00e1senie mo\u017eno vykona\u0165 <strong>osobne<\/strong> alebo <strong>elektronicky<\/strong> cez port\u00e1l slovensko.sk.<\/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-b6ac77d elementor-widget elementor-widget-jkit_heading\" data-id=\"b6ac77d\" 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_6a4873252891a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Podmienky zalo\u017eenia s.r.o. v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"54:1-54:243;3244-3486\">Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm m\u00f4\u017ee zalo\u017ei\u0165 <strong>fyzick\u00e1 aj pr\u00e1vnick\u00e1 osoba<\/strong> ako spolo\u010dn\u00edk. Z h\u013eadiska po\u010dtu spolo\u010dn\u00edkov plat\u00ed, \u017ee s.r.o. m\u00f4\u017ee ma\u0165 <strong>minim\u00e1lne jedn\u00e9ho (jednoosobov\u00e1 s.r.o.)<\/strong> a <strong>maxim\u00e1lne 50 spolo\u010dn\u00edkov (viacosobov\u00e1 s.r.o.)<\/strong>.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"56:1-56:30;3488-3517\">Kto nem\u00f4\u017ee zalo\u017ei\u0165 s.r.o.<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"58:1-58:43;3519-3561\">S.r.o. <strong>nem\u00f4\u017ee zalo\u017ei\u0165 osoba<\/strong>, ktor\u00e1 je:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"60:1-62:71;3563-3757\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"60:1-60:81;3563-3643\"><strong>evidovan\u00e1 ako da\u0148ov\u00fd dl\u017en\u00edk<\/strong> (okrem pr\u00edpadu, \u017ee z\u00edska s\u00fahlas spr\u00e1vcu dane),<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"61:1-61:43;3644-3686\">m\u00e1 <strong>nedoplatky v Soci\u00e1lnej pois\u0165ovni<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"62:1-62:71;3687-3757\">je veden\u00e1 ako <strong>povinn\u00fd v registri poveren\u00ed na vykonanie exek\u00facie<\/strong>.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"64:1-64:75;3759-3833\">Nedoplatky v <strong>zdravotnej pois\u0165ovni nie s\u00fa prek\u00e1\u017ekou<\/strong> na zalo\u017eenie s.r.o.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"66:1-66:292;3835-4126\"><strong>Pozor:<\/strong> Registrov\u00fd s\u00fad pri z\u00e1pise s.r.o. do obchodn\u00e9ho registra automaticky kontroluje v\u0161etky dostupn\u00e9 registre. Ak zist\u00ed nedoplatky, n\u00e1vrh na z\u00e1pis zamietne. Pred podan\u00edm n\u00e1vrhu sa preto odpor\u00fa\u010da skontrolova\u0165 mo\u017en\u00e9 dlhy a v pr\u00edpade ich zistenia ich uhradi\u0165 a po\u010dka\u0165 na v\u00fdmaz z registrov.<\/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-c0caa8b elementor-widget elementor-widget-jkit_heading\" data-id=\"c0caa8b\" 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_6a48732529632\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Spolo\u010densk\u00e1 zmluva alebo zakladate\u013esk\u00e1 listina<\/h2><\/div><div class=\"heading-section-description\"><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"59:1-64:65;2938-3245\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"70:1-70:62;4180-4241\">Jednou z hlavn\u00fdch podmienok zalo\u017eenia s.r.o. je vypracovanie:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"72:1-73:56;4243-4354\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"72:1-72:56;4243-4298\"><strong>spolo\u010denskej zmluvy<\/strong> \u2013 pri viacer\u00fdch spolo\u010dn\u00edkoch,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"73:1-73:56;4299-4354\"><strong>zakladate\u013eskej listiny<\/strong> \u2013 pri jednom spolo\u010dn\u00edkovi.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"75:1-75:25;4356-4380\">Dokument mus\u00ed obsahova\u0165:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"77:1-81:42;4382-4587\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"77:1-77:32;4382-4413\">obchodn\u00e9 meno a s\u00eddlo s.r.o.,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"78:1-78:23;4414-4436\">predmety podnikania,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"79:1-79:48;4437-4484\">v\u00fd\u0161ku <strong>z\u00e1kladn\u00e9ho imania (min. 5 000 eur)<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"80:1-80:61;4485-4545\">v\u00fd\u0161ku vkladov (vklad jedn\u00e9ho spolo\u010dn\u00edka <strong>min. 750 eur<\/strong>),<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"81:1-81:42;4546-4587\">ur\u010denie konate\u013eov a sp\u00f4sob ich konania.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"83:1-83:75;4589-4663\">Pravos\u0165 podpisov zakladate\u013eov mus\u00ed by\u0165 \u00faradne overen\u00e1 (napr\u00edklad not\u00e1rom).<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"85:1-85:175;4665-4839\"><strong>Pozor:<\/strong> S.r.o. je <strong>zalo\u017een\u00e1<\/strong> d\u0148om podp\u00edsania spolo\u010denskej zmluvy alebo zakladate\u013eskej listiny. V tomto momente existuje len \u201ena papieri\", e\u0161te nem\u00f4\u017ee ofici\u00e1lne podnika\u0165.<\/p><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bcc8db elementor-widget elementor-widget-jkit_heading\" data-id=\"6bcc8db\" 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__12_6a4873252a3d2\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Splatenie z\u00e1kladn\u00e9ho imania<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"89:1-89:67;4874-4940\">Pravidl\u00e1 splatenia z\u00e1kladn\u00e9ho imania z\u00e1visia od po\u010dtu spolo\u010dn\u00edkov:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"91:1-92:152;4942-5156\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"91:1-91:63;4942-5004\"><strong>jeden spolo\u010dn\u00edk<\/strong> \u2013 mus\u00ed splati\u0165 <strong>cel\u00fd vklad 5 000 eur<\/strong>,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"92:1-92:152;5005-5156\"><strong>viacer\u00ed spolo\u010dn\u00edci<\/strong> \u2013 sta\u010d\u00ed 30 % vkladu ka\u017ed\u00e9ho spolo\u010dn\u00edka, <strong>celkov\u00e1 suma v\u0161ak mus\u00ed by\u0165 aspo\u0148 50 % z\u00e1kladn\u00e9ho imania<\/strong>, t. j. <strong>min. 2 500 eur<\/strong>.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"94:1-94:201;5158-5358\"><strong>Od roku 2016<\/strong> netreba z\u00e1kladn\u00e9 imanie fyzicky vklada\u0165 na bankov\u00fd \u00fa\u010det ani do pokladnice. Sta\u010d\u00ed <strong>p\u00edsomn\u00e9 vyhl\u00e1senie spr\u00e1vcu vkladu<\/strong> (spravidla jedn\u00e9ho zo spolo\u010dn\u00edkov) o splaten\u00ed z\u00e1kladn\u00e9ho imania.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"96:1-96:17;5360-5376\">Vznik s.r.o.<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"98:1-98:322;5378-5699\">Po podpise zakladate\u013esk\u00fdch dokumentov je potrebn\u00e9, aby s.r.o. <strong>ofici\u00e1lne vznikla<\/strong> z\u00e1pisom do obchodn\u00e9ho registra. Na vznik sa vy\u017eaduje <strong>podanie n\u00e1vrhu na z\u00e1pis do 90 dn\u00ed<\/strong> od zalo\u017eenia alebo od doru\u010denia \u017eivnostensk\u00e9ho opr\u00e1vnenia. N\u00e1vrh pod\u00e1vaj\u00fa elektronicky v\u0161etci konatelia alebo ich splnomocnen\u00fd z\u00e1stupca (advok\u00e1t).<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"100:1-100:54;5701-5754\"><strong>S.r.o. vznik\u00e1 d\u0148om z\u00e1pisu do obchodn\u00e9ho registra.<\/strong><\/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-8d75891 elementor-widget elementor-widget-jkit_heading\" data-id=\"8d75891\" 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__13_6a4873252b0bc\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Hlavn\u00e9 rozdiely medzi \u017eivnos\u0165ou a s.r.o.<\/h2><\/div><div class=\"heading-section-description\"><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"93:1-103:27;4107-4433\"><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"136:1-141:50;5164-5355\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"106:1-106:276;5829-6104\"><strong>\u017divnos\u0165<\/strong> je mo\u017en\u00e9 zalo\u017ei\u0165 <strong>r\u00fdchlej\u0161ie a jednoduch\u0161ie<\/strong>. Sta\u010d\u00ed ohl\u00e1senie na \u017eivnostenskom \u00farade. <strong>S.r.o.<\/strong> si vy\u017eaduje viacer\u00e9 formality: vypracovanie zakladate\u013esk\u00fdch dokumentov, splatenie z\u00e1kladn\u00e9ho imania, ohl\u00e1senie predmetov podnikania a z\u00e1pis do obchodn\u00e9ho registra.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"108:1-108:148;6106-6253\">Od febru\u00e1ra 2023 je k dispoz\u00edcii aj <strong>zjednodu\u0161en\u00fd sp\u00f4sob zalo\u017eenia s.r.o.<\/strong> na z\u00e1klade elektronick\u00e9ho formul\u00e1ra na vytvorenie spolo\u010denskej zmluvy.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"110:1-110:23;6255-6277\">Za\u010datie podnikania<\/h3><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"112:1-115:52;6279-6454\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Forma<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Za\u010diatok\u00a0 podnikania<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">\u017divnos\u0165<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>d\u0148om ohl\u00e1senia<\/strong> (alebo neskor\u0161\u00edm d\u0148om uveden\u00fdm v ohl\u00e1sen\u00ed)<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">S.r.o.<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>d\u0148om z\u00e1pisu do obchodn\u00e9ho registra<\/strong><\/td><\/tr><\/tbody><\/table><\/div><\/div><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"122:1-130:27;4838-5093\">\u00a0<\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfc000c elementor-widget elementor-widget-jkit_heading\" data-id=\"cfc000c\" 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__14_6a4873252bfb1\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Poplatky pri zalo\u017een\u00ed<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"121:1-121:89;6513-6601\">Pri <strong>\u017eivnosti<\/strong> plat\u00ed podnikate\u013e spr\u00e1vne poplatky za vydanie \u017eivnostensk\u00e9ho opr\u00e1vnenia:<\/p><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"123:1-126:45;6603-6752\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Sp\u00f4sob ohl\u00e1senia<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Vo\u013en\u00e1 \u017eivnos\u0165<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Remeseln\u00e1 \/ viazan\u00e1 \u017eivnos\u0165<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Osobne<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">7 \u20ac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">22 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Elektronicky (slovensko.sk)<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">0 \u20ac<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">11 \u20ac<\/td><\/tr><\/tbody><\/table><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"130:1-130:133;6784-6916\">Pri <strong>s.r.o.<\/strong> sa platia rovnak\u00e9 poplatky za ohl\u00e1senie predmetov podnikania <strong>plus s\u00fadny poplatok<\/strong> za z\u00e1pis do obchodn\u00e9ho registra:<\/p><div class=\"overflow-x-auto w-full px-2 mb-6\" data-sourcepos=\"132:1-135:47;6918-7056\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Sp\u00f4sob podania<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">S\u00fadny poplatok<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Elektronicky cez slovensko.sk<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>220 \u20ac<\/strong><\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Cez not\u00e1ra ako registr\u00e1tora<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><strong>204,06 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f30a5a elementor-widget elementor-widget-jkit_heading\" data-id=\"6f30a5a\" 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__15_6a4873252cfe9\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Vedenie \u00fa\u010dtovn\u00edctva<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"141:1-141:180;7113-7292\">Pri <strong>\u017eivnosti<\/strong> sta\u010d\u00ed <strong>da\u0148ov\u00e1 evidencia<\/strong> alebo <strong>jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/strong>. \u017divnostn\u00edk si eviduje vystaven\u00e9 fakt\u00fary, odvody do zdravotnej a Soci\u00e1lnej pois\u0165ovne a \u010fal\u0161ie z\u00e1znamy.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"143:1-143:182;7294-7475\">Pri <strong>s.r.o.<\/strong> z\u00e1kon vy\u017eaduje <strong>povinn\u00e9 vedenie podvojn\u00e9ho \u00fa\u010dtovn\u00edctva<\/strong>. V praxi to znamen\u00e1 vy\u0161\u0161ie n\u00e1roky na odbornos\u0165 a obvykle aj spolupr\u00e1cu s \u00fa\u010dtovn\u00edkom (interne alebo externe).<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"145:1-145:23;7477-7499\">Ru\u010denie za z\u00e1v\u00e4zky<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"147:1-147:167;7501-7667\"><strong>\u017divnostn\u00edk ru\u010d\u00ed cel\u00fdm svoj\u00edm majetkom, <\/strong>ak v podnikan\u00ed vznikn\u00fa dlhy, veritelia m\u00f4\u017eu vym\u00e1ha\u0165 poh\u013ead\u00e1vky aj z jeho <strong>osobn\u00e9ho majetku<\/strong> (rodinn\u00fd dom, auto, \u00faspory).<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"149:1-149:271;7669-7939\"><strong>S.r.o.<\/strong> ako pr\u00e1vnick\u00e1 osoba ru\u010d\u00ed za svoje z\u00e1v\u00e4zky <strong>cel\u00fdm svoj\u00edm podnikate\u013esk\u00fdm majetkom<\/strong>. <strong>Spolo\u010dn\u00edci<\/strong> s.r.o. v\u0161ak ru\u010dia len <strong>do v\u00fd\u0161ky svojho nesplaten\u00e9ho vkladu<\/strong> do z\u00e1kladn\u00e9ho imania. Ak spolo\u010dn\u00edk vklad \u00faplne splatil, jeho osobn\u00fd majetok je relat\u00edvne chr\u00e1nen\u00fd.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"151:1-151:25;7941-7965\">Skon\u010denie podnikania<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"153:1-153:283;7967-8249\"><strong>\u017divnos\u0165<\/strong> sa ukon\u010d\u00ed <strong>ozn\u00e1men\u00edm o ukon\u010den\u00ed podnikania<\/strong> \u017eivnostensk\u00e9mu \u00faradu osobne alebo elektronicky cez port\u00e1l slovensko.sk. Zru\u0161enie je <strong>bezplatn\u00e9<\/strong> a \u017eivnos\u0165 sa zru\u0161uje d\u0148om uveden\u00fdm v ozn\u00e1men\u00ed (alebo d\u0148om nasleduj\u00facim po doru\u010den\u00ed ozn\u00e1menia, ak de\u0148 z\u00e1niku nie je uveden\u00fd).<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"155:1-155:137;8251-8387\"><strong>S.r.o.<\/strong> sa ru\u0161\u00ed <strong>zd\u013ahavej\u0161\u00edm procesom<\/strong>, ktor\u00fd m\u00f4\u017ee trva\u0165 aj nieko\u013eko mesiacov. Spolo\u010dn\u00edci na valnom zhroma\u017eden\u00ed rozhodn\u00fa o zru\u0161en\u00ed:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"157:1-158:55;8389-8530\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"157:1-157:87;8389-8475\"><strong>s likvid\u00e1ciou<\/strong> \u2013 ak s.r.o. m\u00e1 majetok na pokrytie dlhov a nem\u00e1 pr\u00e1vneho n\u00e1stupcu,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"158:1-158:55;8476-8530\"><strong>bez likvid\u00e1cie<\/strong> \u2013 ak m\u00e1 s.r.o. pr\u00e1vneho n\u00e1stupcu.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"160:1-160:104;8532-8635\">Po likvid\u00e1cii sa pod\u00e1va n\u00e1vrh na v\u00fdmaz z obchodn\u00e9ho registra, ktor\u00fd sp\u00f4sobuje <strong>faktick\u00fd z\u00e1nik firmy<\/strong>.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"162:1-162:132;8637-8768\"><strong>Pozor:<\/strong> \u017divnos\u0165 mo\u017eno <strong>do\u010dasne pozastavi\u0165 (preru\u0161i\u0165)<\/strong>, \u010do s.r.o. nedovo\u013euje. Podnikanie formou s.r.o. nie je mo\u017en\u00e9 pozastavi\u0165.<\/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-d037129 elementor-widget elementor-widget-jkit_heading\" data-id=\"d037129\" 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__16_6a4873252df90\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">S\u00fahrnn\u00e9 porovnanie<\/h2><\/div><div class=\"heading-section-description\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">Oblas\u0165<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">\u017divnos\u0165<\/th><th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\">S.r.o.<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Pr\u00e1vny predpis<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">z\u00e1kon \u010d. 455\/1991 Zb.<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">z\u00e1kon \u010d. 513\/1991 Zb.<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Zalo\u017eenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">ohl\u00e1sen\u00edm \u017eivnostensk\u00e9mu \u00faradu<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">sp\u00edsanie zakladate\u013esk\u00fdch dokumentov<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Za\u010datie podnikania<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">d\u0148om ohl\u00e1senia<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">d\u0148om z\u00e1pisu do obchodn\u00e9ho registra<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">\u00da\u010dtovn\u00edctvo<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">da\u0148ov\u00e1 evidencia alebo jednoduch\u00e9<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">povinn\u00e9 podvojn\u00e9<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Ru\u010denie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">cel\u00fdm majetkom \u017eivnostn\u00edka<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">spolo\u010dn\u00edk len do v\u00fd\u0161ky nesplaten\u00e9ho vkladu<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Pozastavenie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">mo\u017en\u00e9<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">nemo\u017en\u00e9<\/td><\/tr><tr><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">Skon\u010denie<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">ozn\u00e1menie \u017d\u00da (bezplatne)<\/td><td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\">rozhodnutie spolo\u010dn\u00edkov + v\u00fdmaz z OR<\/td><\/tr><\/tbody><\/table><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4c4b6b elementor-widget elementor-widget-jkit_heading\" data-id=\"e4c4b6b\" 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__17_6a4873252ef35\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Dane a odvody: stru\u010dn\u00fd n\u00e1h\u013ead<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"180:1-180:157;9403-9559\">\u017divnos\u0165 a s.r.o. sa l\u00ed\u0161ia aj v da\u0148ovom a odvodovom re\u017eime. Pre pr\u00e1vnick\u00e9 a fyzick\u00e9 osoby platia in\u00e9 pravidl\u00e1 pri vy\u010d\u00eds\u013eovan\u00ed z\u00e1kladu dane a in\u00e9 sadzby dane.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"182:1-182:249;9561-9809\">Odvodov\u00e9 za\u0165a\u017eenie sa pri <strong>\u017eivnosti<\/strong> odv\u00edja od <strong>v\u00fdsledkov \u017eivnostn\u00edka za minul\u00e9 roky<\/strong> s prihliadnut\u00edm na minim\u00e1lne odvody. Pri <strong>s.r.o.<\/strong> z\u00e1vis\u00ed v\u00fd\u0161ka odvodov najm\u00e4 od <strong>sp\u00f4sobu odme\u0148ovania spolo\u010dn\u00edka<\/strong> (mzda, podiel na zisku, odmena konate\u013ea).<\/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 \u017divnos\u0165 vs. s.r.o. v roku 2026 Autor Dobryuctovnik Publikovan\u00e9 30. June 2026 Zdie\u013eajte \u010dl\u00e1nok Rozhodnutie medzi \u017eivnos\u0165ou a spolo\u010dnos\u0165ou s ru\u010den\u00edm obmedzen\u00fdm patr\u00ed medzi prv\u00e9 strategick\u00e9 rozhodnutia ka\u017ed\u00e9ho za\u010d\u00ednaj\u00faceho podnikate\u013ea. Obe formy s\u00fa na Slovensku naj\u010dastej\u0161ie vyu\u017e\u00edvan\u00fdmi sp\u00f4sobmi podnikate\u013eskej \u010dinnosti, l\u00ed\u0161ia sa v\u0161ak v procese zalo\u017eenia, v\u00fd\u0161ke vstupn\u00fdch n\u00e1kladov, miere zodpovednosti za [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3206,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3200","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\/3200","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=3200"}],"version-history":[{"count":7,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3200\/revisions"}],"predecessor-version":[{"id":3244,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3200\/revisions\/3244"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3206"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}