{"id":173,"date":"2026-01-09T23:29:00","date_gmt":"2026-01-09T22:29:00","guid":{"rendered":"http:\/\/localhost\/firmaren\/prechod-zo-zivnosti-na-s-r-o-co-nutne-potrebujte-vediet\/"},"modified":"2026-04-15T08:10:19","modified_gmt":"2026-04-15T06:10:19","slug":"prechod-zo-zivnosti-na-s-r-o-co-nutne-potrebujte-vediet","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/prechod-zo-zivnosti-na-s-r-o-co-nutne-potrebujte-vediet\/","title":{"rendered":"Komu sa oplat\u00ed prechod zo \u017eivnosti na SRO?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">R\u00fdchle otestovanie<\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">Polo\u017ete si t\u00fdchto <\/span><b>\u0161es\u0165 ot\u00e1zok<\/b><span style=\"font-weight: 400;\"> a pod\u013ea odpoved\u00ed zist\u00edte, \u010di sa v\u00e1m viac oplat\u00ed \u017eivnos\u0165 alebo zalo\u017eenie s.r.o., resp. \u010di sa rozhodn\u00fa\u0165 pre prechod zo \u017eivnosti na s.r.o. alebo \u010di zosta\u0165 \u017eivnostn\u00edkom aj na\u010falej. Ak h\u013ead\u00e1te kompletn\u00e9 porovnanie pripravili sme \u010dl\u00e1nok <\/span><b>\u017eivnos\u0165 alebo s.r.o..<\/b><b><br><\/b><span style=\"font-weight: 400;\"><br><\/span><span style=\"font-weight: 400;\">Ak si <\/span><b>na v\u0161etky ot\u00e1zky odpoviete \u00c1NO, <\/b><span style=\"font-weight: 400;\">viac sa v\u00e1m oplat\u00ed <\/span><b>\u017eivnos\u0165<\/b><span style=\"font-weight: 400;\">. \u010c\u00edm viac NIE odpoved\u00ed z\u00edskate, t\u00fdm bli\u017e\u0161ie ste k esero\u010dke.<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\"> Spolo\u010dn\u00e9\/samostatn\u00e9 podnikanie<br><\/span><b><b>Budete podnika\u0165 samostatne, bez \u010fal\u0161\u00edch spolo\u010dn\u00edkov alebo investorov, ktor\u00ed by mali ma\u0165 \u00fa\u010das\u0165 vo va\u0161ej firme?<\/b><\/b> <br> <\/li>\n\n\n\n<li><span style=\"font-weight: 400;\"> Pr\u00edjmy<br><\/span><b><b>M\u00e1te alebo budete ma\u0165 pr\u00edjmy men\u0161ie ako cca 25 000 eur ro\u010dne (teda zar\u00e1bate menej ako 1 700 eur mesa\u010dne)?<\/b><\/b> <br><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\"> Ochrana vlastn\u00e9ho majetku<br><\/span><b>M\u00e1te pri podnikan\u00ed minim\u00e1lnu zodpovednos\u0165?<br><\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">(Napr\u00edklad zodpovednos\u0165 kadern\u00edka\/kadern\u00ed\u010dky je ove\u013ea men\u0161ia ako zodpovednos\u0165 stavite\u013ea domov. Zodpovednos\u0165 rastie aj s ve\u013ekos\u0165ou v\u00fddavkov.)<\/span><\/span> <br><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\"> V\u00fddavky<br><\/span><b><b>M\u00e1te probl\u00e9m \u201evyprodukova\u0165\u201c a preuk\u00e1za\u0165 skuto\u010dn\u00e9 v\u00fddavky na podnikanie (pokladni\u010dn\u00e9 bloky, fakt\u00fary, a podobne) vo v\u00fd\u0161ke viac ako 60 % z pr\u00edjmov?<\/b><\/b> <br><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\"> Ve\u013ekos\u0165 podnikania<br><\/span><b><b>M\u00e1te iba mal\u00e9 podnikanie a viac-menej iba sk\u00fa\u0161ate, \u010di sa v\u00e1m bude dari\u0165, a preto je mo\u017en\u00e9, \u017ee po roku \u2013 dvoch budete chcie\u0165 skon\u010di\u0165 alebo ho preru\u0161i\u0165 a napr\u00edklad sa zamestna\u0165?<\/b><\/b> <br><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\"> Kapit\u00e1l<br><\/span><b>M\u00e1te nedostatok pe\u0148az\u00ed na rozbeh podnikania?<\/b><\/li>\n<\/ol>\n\n\n\n<p><span style=\"font-weight: 400;\">Tieto ot\u00e1zky s\u00fa v\u0161eobecnou a zjednodu\u0161enou pom\u00f4ckou, ktor\u00e1 v\u0161ak nemus\u00ed plati\u0165 pre v\u0161etk\u00fdch. Ve\u013emi z\u00e1le\u017e\u00ed od individu\u00e1lnej situ\u00e1cie a preferenci\u00ed ka\u017ed\u00e9ho podnikate\u013ea.<br><br><\/span><b>Pri rozhodovan\u00ed sa treba bra\u0165 do \u00favahy nielen finan\u010dn\u00fa v\u00fdhodnos\u0165, ale aj \u010fal\u0161ie parametre<\/b><span style=\"font-weight: 400;\">, ako je napr\u00edklad charakter podnikania, r\u00fdchlos\u0165 vzniku\/z\u00e1niku firmy, n\u00e1klady na jej fungovanie, ve\u013ekos\u0165 rizika podnikania a podobne. In\u00e9 sa m\u00f4\u017ee oplati\u0165 grafick\u00e9mu dizajn\u00e9rovi a in\u00e9 napr\u00edklad dod\u00e1vate\u013eovi stavebn\u00fdch pr\u00e1c. Ak si nie ste ist\u00fd alebo ist\u00e1, odpor\u00fa\u010dame poradi\u0165 sa s va\u0161ou \u00fa\u010dtovn\u00ed\u010dkou\/\u00fa\u010dtovn\u00edkom.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Zlomov\u00fd bod: Pre\u010do rok 2026 men\u00ed v\u0161etko?<\/h3>\n\n\n\n<p>Doteraz bol prechod na s.r.o. t\u00e9mou pri pr\u00edjmoch nad 20 000 \u20ac. V roku 2026 sa t\u00e1to hranica vplyvom konsolid\u00e1cie pos\u00fava.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Minim\u00e1lne odvody SZ\u010cO 2026:<\/strong> St\u00fapaj\u00fa na <strong>425,03 \u20ac mesa\u010dne<\/strong>.<\/li>\n\n\n\n<li><strong>Da\u0148 z pr\u00edjmu s.r.o.:<\/strong> Pre firmy s obratom do 100 000 \u20ac plat\u00ed zn\u00ed\u017een\u00e1 sadzba dane <strong>10 %<\/strong>.<\/li>\n\n\n\n<li><strong>Pau\u0161\u00e1lne v\u00fddavky:<\/strong> Zost\u00e1vaj\u00fa zastropovan\u00e9 na <strong>20 000 \u20ac ro\u010dne<\/strong>, \u010do pri vy\u0161\u0161\u00edch pr\u00edjmoch rob\u00ed \u017eivnos\u0165 extr\u00e9mne nev\u00fdhodnou.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Kedy sa oplat\u00ed prejs\u0165 zo \u017eivnosti na s. r. o. (aktualizovan\u00e9 pre rok 2026)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pr\u00edjem do 15 000 \u20ac\/rok (do 1300 eur mesa\u010dne):<\/strong> \u017divnos\u0165 je st\u00e1le v\u00ed\u0165azom, ale pozor \u2013 <strong>odvodov\u00e9 pr\u00e1zdniny trvaj\u00fa u\u017e len prv\u00fdch 6 mesiacov<\/strong> od zalo\u017eenia \u017eivnosti. Potom za\u010d\u00ednate plati\u0165 aspo\u0148 \u201emikro-odvody\u201c alebo minim\u00e1lne odvody, \u010do pri n\u00edzkom pr\u00edjme poc\u00edtite okam\u017eite.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pr\u00edjem 15 000 \u20ac \u2013 25 000 \u20ac (do 2 000 eur mesa\u010dne): <\/strong>Tu sa \u201el\u00e1me chlieb\u201c. Je to p\u00e1smo, kde sa rozhodujete medzi jednoduchos\u0165ou \u017eivnosti a bezpe\u010dnos\u0165ou s.r.o. (viac ni\u017e\u0161ie).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pr\u00edjem nad 25 000 \u20ac\/rok<\/strong> <strong>(nad 2 000 eur mesa\u010dne)<\/strong>: \u201e\u0160ed\u00e1 z\u00f3na\u201c kon\u010d\u00ed. Pri t\u00fdchto \u010d\u00edslach u\u017e pau\u0161\u00e1lne v\u00fddavky prest\u00e1vaj\u00fa by\u0165 tak\u00e9 efekt\u00edvne a vysok\u00e9 odvody (cez 5 100 \u20ac ro\u010dne) za\u010d\u00ednaj\u00fa s.r.o. v\u00fdrazne zv\u00fdhod\u0148ova\u0165.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pr\u00edjem nad 40 000 \u20ac\/rok:<\/strong> \u017divnos\u0165 je ekonomick\u00fd nezmysel. Limit pau\u0161\u00e1lnych v\u00fddavkov (20 000 \u20ac) v\u00e1s \u201euzamkne\u201c v prostred\u00ed vysok\u00fdch dan\u00ed a odvodov.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u010co ak zar\u00e1bate 15 000 \u20ac \u2013 25 000 \u20ac: Kde kon\u010d\u00ed sranda?<\/h3>\n\n\n\n<p>Ak zar\u00e1bate v tomto rozmedz\u00ed, pravdepodobne sa p\u00fdtate, \u010di sa v\u00e1m t\u00e1 administrat\u00edva okolo s.r.o. oplat\u00ed. Rozdiel v \u010distom pr\u00edjme tu e\u0161te nie je v tis\u00edcoch, ale v <strong>riziku a bud\u00facnosti<\/strong>.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Porovnanie \u010dist\u00e9ho pr\u00edjmu (pre rok 2026)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>Ro\u010dn\u00fd hrub\u00fd pr\u00edjem<\/strong><\/td><td><strong>\u010cist\u00fd mesa\u010dn\u00fd pr\u00edjem (\u017divnos\u0165)<\/strong><\/td><td><strong>\u010cist\u00fd mesa\u010dn\u00fd pr\u00edjem (s.r.o.)<\/strong><\/td><td><strong>Rozdiel (Ro\u010dne)<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>15 000 \u20ac<\/strong><\/td><td>cca 1 120 \u20ac<\/td><td>cca 1 080 \u20ac<\/td><td>\u017divnos\u0165 vedie o ~480 \u20ac<\/td><\/tr><tr><td><strong>20 000 \u20ac<\/strong><\/td><td>cca 1 450 \u20ac<\/td><td>cca 1 440 \u20ac<\/td><td>Rem\u00edza (rozdiel v desiatkach \u20ac)<\/td><\/tr><tr><td><strong>25 000 \u20ac<\/strong><\/td><td>cca 1 650 \u20ac<\/td><td>cca 1 780 \u20ac<\/td><td><strong>s.r.o. vedie o ~1 560 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Pre\u010do je pr\u00edjem nad 25 000 \u20ac zlomov\u00fd?<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Efektivita pau\u0161\u00e1lu:<\/strong> Pri pr\u00edjme 25 000 \u20ac tvoria pau\u0161\u00e1lne v\u00fddavky presne 15 000 \u20ac (60 %). To je st\u00e1le skvel\u00e9. Akon\u00e1hle v\u0161ak zarob\u00edte 33 333 \u20ac a viac, pau\u0161\u00e1l nar\u00e1\u017ea na svoj strop 20 000 \u20ac a ka\u017ed\u00e9 \u010fal\u0161ie zaroben\u00e9 euro v\u00e1m \u0161t\u00e1t zdan\u00ed v plnej miere.<\/li>\n\n\n\n<li><strong>Soci\u00e1lne pasce:<\/strong> Od 7. mesiaca podnikania u\u017e ako \u017eivnostn\u00edk plat\u00edte pln\u00e9 alebo \u010diasto\u010dn\u00e9 odvody. V s.r.o. si viete nastavi\u0165 minim\u00e1lnu mzdu konate\u013ea a zvy\u0161ok zisku kumulova\u0165 alebo vyplati\u0165 ako dividendu (zdanen\u00fa len 7 %).<\/li>\n\n\n\n<li><strong>DPH faktor:<\/strong> Pri pr\u00edjme okolo 25 000 \u20ac u\u017e \u010dasto uva\u017eujete o raste. Prechod na s.r.o. v\u00e1m umo\u017en\u00ed budova\u0165 firmu, ktor\u00e1 je oddelen\u00e1 od va\u0161ej s\u00fakromnej pe\u0148a\u017eenky.<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"\u017divnos\u0165 alebo SRO?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/EHpTEE6pviw?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Tu je nieko\u013eko v\u00fdhod a nev\u00fdhod, ktor\u00e9 by ste mali zoh\u013eadni\u0165 pri zva\u017eovan\u00ed prechodu zo \u017eivnosti na sro:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u010co z\u00edskate pri prechode na S.R.O.<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\"><strong>Ochrana s\u00fakromn\u00e9ho majetku. <\/strong><\/span> Ako \u017eivnostn\u00edk ru\u010d\u00edte za chyby v podnikan\u00ed cel\u00fdm svoj\u00edm majetkom (domom, autom, \u00fasporami). V s.r.o. ru\u010d\u00edte len do v\u00fd\u0161ky nesplaten\u00e9ho vkladu. V neist\u00fdch \u010dasoch roku 2026 je toto k\u013e\u00fa\u010dov\u00fd argument. <br><\/li>\n\n\n\n<li> <strong>Da\u0148ov\u00e1 a odvodov\u00e1 optimaliz\u00e1cia.<\/strong> <span style=\"font-weight: 400;\">Nielen odvody, ale aj dane je mo\u017en\u00e9 optimalizova\u0165<\/span> <span style=\"font-weight: 400;\">\u0161ikovnej\u0161ie ako pri \u017eivnosti. <\/span> Pri s. r. o. sa daj\u00fa <a href=\"https:\/\/www.firmaren.sk\/clanky\/ako-usetrit-na-odvodoch-desiatky-eur-mesacne\"><strong>odvody v\u00fdznamne zn\u00ed\u017ei\u0165<\/strong><\/a>. Samozrejme, mus\u00edte by\u0165 ochotn\u00ed za to obetova\u0165 (aspo\u0148 do\u010dasne) napr\u00edklad d\u00e1vky v nezamestnanosti, nemocensk\u00e9 d\u00e1vky \u010di matersk\u00fa a podobne.  <br><span style=\"font-weight: 400;\">Navy\u0161e,<\/span><a href=\"https:\/\/www.firmaren.sk\/clanky\/eserocku-si-uz-zalozite-aj-bez-vkladu-5000-eur-do-banky\/\"><span style=\"font-weight: 400;\"> zalo\u017eenie s. r. o. sa v\u00fdrazne zjednodu\u0161ilo.<\/span><\/a>  V esero\u010dke si v\u00fd\u0161ku odvodov ur\u010dujete sami (napr. cez v\u00fd\u0161ku mzdy konate\u013ea). Zvy\u0161ok zisku si vyplat\u00edte ako dividendu s 10 % da\u0148ou, z ktorej sa u\u017e <strong>neplatia \u017eiadne zdravotn\u00e9 ani soci\u00e1lne odvody<\/strong>. <br><\/li>\n\n\n\n<li><strong>Zodpovednos\u0165 za dlhy<\/strong> a za pr\u00edpadn\u00e9 \u0161kody sp\u00f4soben\u00e9 pri podnikan\u00ed druh\u00fdm u\u017e majitelia esero\u010dky nenes\u00fa na svojich pleciach, pr\u00edpadne aj na pleciach man\u017eela\/man\u017eelky, preto\u017ee ich osobn\u00fd majetok bude oddelen\u00fd od majetku firmy. Zjednodu\u0161ene povedan\u00e9, za dlhy firmy im nikto nem\u00f4\u017ee siahnu\u0165 na vlastn\u00fa strechu nad hlavou.  <br><\/li>\n\n\n\n<li> <strong>Profesion\u00e1lny imid\u017e<\/strong>. Pre zahrani\u010dn\u00fdch partnerov a banky je s.r.o. transparentnej\u0161\u00edm partnerom. Ak pl\u00e1nujete v roku 2026 \u017eiada\u0165 o \u00faver alebo expandova\u0165, s.r.o. v\u00e1m otvor\u00ed viac dver\u00ed. <br><\/li>\n<\/ol>\n\n\n\n<p><span style=\"font-weight: 400;\"><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Prejs\u0165 zo \u017eivnosti na s. r. o. so z\u013eavou 20%\" href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\/krok1\" target=\"_blank\" rel=\"noopener noreferrer\">Prejs\u0165 na S. R. 0.<\/a><\/span><br><\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u010co strat\u00edte pri prechode na S.R.O.<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Pri \u017eivnosti si m\u00f4\u017eete uplat\u0148ova\u0165 <\/span><b>pau\u0161\u00e1lne v\u00fddavky<\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> (60 % z pr\u00edjmov), ak nem\u00e1te dostatok re\u00e1lnych v\u00fddavkov zachyten\u00fdch v podobe fakt\u00far a pokladni\u010dn\u00fdch blokov. T\u00e1to mo\u017enos\u0165 pri esero\u010dke nie je. Av\u0161ak aj uplat\u0148ovanie pau\u0161\u00e1lnych v\u00fddavkov pri pr\u00edjmoch \u017eivnostn\u00edka nad 25 000 eur ro\u010dne (cca 2 100 eur mesa\u010dne) str\u00e1ca zmysel, preto\u017ee s\u00fa mal\u00e9.<\/span><\/span> <br><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Pri \u017eivnosti patria <\/span><b>pe\u0148a\u017en\u00e9 prostriedky hne\u010f podnikate\u013eovi<\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">. Pri esero\u010dke to tak nie je, ale ka\u017ed\u00e1 \u00fa\u010dtovn\u00ed\u010dka vie poradi\u0165, ako si pr\u00edjmy z firmy pohodlne \u201evytiahnu\u0165\u201c (odmena, mzda, podiel na zisku, cestovn\u00e9 n\u00e1hrady a podobne). \u00da\u010dtovn\u00e9 slu\u017eby sa u\u017e dnes daj\u00fa ve\u013emi \u013eahko zohna\u0165 aj za menej ako 50-100 eur mesa\u010dne.<\/span><\/span> <br><\/li>\n\n\n\n<li><b>Zru\u0161enie spolo\u010dnosti je menej flexibiln\u00e9<\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> ako zru\u0161enie \u017eivnosti. Ak v\u0161ak podnik\u00e1te s perspekt\u00edvou do bud\u00facna, t\u00e1to nev\u00fdhoda strat\u00ed na v\u00fdzname.<\/span><\/span><\/span> <p>\u00a0<\/p><\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-weight: 400;\"><strong>\u017divnostn\u00edk (SZ\u010cO)<\/strong> si m\u00f4\u017ee uplatni\u0165 ro\u010dn\u00fa <\/span><a href=\"https:\/\/podpora.financnasprava.sk\/844317-Nezdanite%C4%BEn%C3%A1-%C4%8Das%C5%A5-z%C3%A1kladu-dane-na-da%C5%88ovn%C3%ADka\"><b>nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane<\/b><\/a><span style=\"font-weight: 400;\"> a\u017e vo v\u00fd\u0161ke <\/span><b>5 966,73 eur<\/b><span style=\"font-weight: 400;\"> (mesa\u010dne 497,23 eur). T\u00fato sumu nezdanite\u013enej \u010dasti&nbsp; z\u00e1kladu dane na da\u0148ovn\u00edka si m\u00f4\u017ee da\u0148ovn\u00edk uplatni\u0165 v roku 2026 pr\u00edpade, ak jeho z\u00e1klad dane vyk\u00e1zan\u00fd za rok 2025 je rovn\u00fd alebo je ni\u017e\u0161\u00ed ako 26 083,13 eura<\/span><b>. <\/b><span style=\"font-weight: 400;\">Z\u00e1merne tento fakt neuv\u00e1dzame medzi ostatn\u00fdmi bodmi v \u010dasti \u201e\u010co strat\u00edte\u201c, preto\u017ee t\u00fato mo\u017enos\u0165 jednoducho nestrat\u00edte. M\u00e1 ju aj konate\u013e \u010di spolo\u010dn\u00edk s. r. o. Efekt zn\u00ed\u017eenia dane z pr\u00edjmu v\u010faka uplatneniu nezdanite\u013en\u00fdch \u010dast\u00ed z\u00e1kladu dane m\u00f4\u017eete dosiahnu\u0165 nielen pri \u017eivnosti ale aj pri esero\u010dke. Ako zamestnanec vlastnej firmy alebo ako jej konate\u013e na z\u00e1klade zmluvy o v\u00fdkone funkcie si m\u00f4\u017eete vypl\u00e1ca\u0165 odmenu, na ktor\u00fa sa m\u00f4\u017ee uplatni\u0165 pr\u00e1ve tento n\u00e1stroj.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Hypot\u00e9ka: \u017divnos\u0165 vs. s.r.o. \u2013 Kto m\u00e1 v roku 2026 lep\u0161ie \u0161ance?<\/h2>\n\n\n\n<p> Hovor\u00ed sa tie\u017e, \u017ee pri prechode na s. r. o. strat\u00edte mo\u017enos\u0165 vzia\u0165 si <strong>\u00faver na b\u00fdvanie \u2013 hypot\u00e9ku<\/strong>. Je to iba f\u00e1ma. V z\u00e1vislosti od banky je to rovnako jednoduch\u00e9 alebo iba o p\u00e1r \u00fakonov zlo\u017eitej\u0161ie. Vo svojej firme si toti\u017e m\u00f4\u017eete na p\u00e1r mesiacov d\u00e1va\u0165 v\u00fdplatu, \u010do potom sl\u00fa\u017ei banke ako podklad pre pos\u00fadenie va\u0161ej bonity ako dl\u017en\u00edka. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ako sa na v\u00e1s pozer\u00e1 banka?<\/h3>\n\n\n\n<p><strong>1. \u017divnostn\u00edk (SZ\u010cO): Preteky s pau\u0161\u00e1lom<\/strong>\nBanka pri \u017eivnostn\u00edkoch zvy\u010dajne posudzuje pr\u00edjem dvoma sp\u00f4sobmi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Percentom z obratu:<\/strong> Naj\u010dastej\u0161ie banky akceptuj\u00fa 10 % a\u017e 60 % z va\u0161ich tr\u017eieb ako \u010dist\u00fd pr\u00edjem (z\u00e1vis\u00ed od banky a va\u0161ej profesie, napr. IT \u0161pecialisti maj\u00fa vy\u0161\u0161ie %).<\/li>\n\n\n\n<li><strong>Zo z\u00e1kladu dane:<\/strong> (Z\u00e1klad dane &#8211; zaplaten\u00e1 da\u0148) \/ 12.<\/li>\n\n\n\n<li><strong>Probl\u00e9m 2026:<\/strong> Vysok\u00e9 odvody, ktor\u00e9 v roku 2026 plat\u00edte, v\u00e1m priamo zni\u017euj\u00fa z\u00e1klad dane. \u010c\u00edm viac plat\u00edte \u0161t\u00e1tu na odvodoch, t\u00fdm ni\u017e\u0161\u00ed m\u00e1te v o\u010diach banky disponibiln\u00fd pr\u00edjem na spl\u00e1tku \u00faveru.<br><\/li>\n<\/ul>\n\n\n\n<p><strong>2. Majite\u013e s.r.o.: Flexibilita v pr\u00edjmoch<\/strong>\nV esero\u010dke m\u00e1te dve hlavn\u00e9 cesty, ako banke preuk\u00e1za\u0165 pr\u00edjem:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cesta zamestnanca:<\/strong> Vypl\u00e1cate si fixn\u00fa mzdu (napr. 3 \u2013 6 mesiacov pred \u017eiados\u0165ou o \u00faver). Pre banku ste vtedy najmenej rizikov\u00fd klient \u2013 \u201ezamestnanec\u201c s pravideln\u00fdm pr\u00edjmom.<\/li>\n\n\n\n<li><strong>Cesta dividend (podielov na zisku):<\/strong> Banky \u010doraz \u010dastej\u0161ie akceptuj\u00fa vyplaten\u00e9 dividendy. \u0160tandardne uzn\u00e1vaj\u00fa ur\u010dit\u00e9 percento z obratu firmy (napr. 10 \u2013 15 %) alebo \u010dist\u00fd zisk vydelen\u00fd 12 mesiacmi.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Ak\u00fa formu podnikania zvoli\u0165 na za\u010diatku podnikania?<\/h3>\n\n\n\n<p>V\u00e4\u010d\u0161ina odborn\u00edkov st\u00e1le odpor\u00fa\u010da: <strong>\u201eZa\u010dnite so \u017eivnos\u0165ou, na s.r.o. prejdite a\u017e nesk\u00f4r.\u201c<\/strong> V roku 2026 v\u0161ak toto odpor\u00fa\u010danie prich\u00e1dza s d\u00f4le\u017eit\u00fdm \u201eale\u201c. K\u00fdm v minulosti ste mohli fungova\u0165 bez soci\u00e1lnych odvodov a\u017e 18 mesiacov, po novom sa mus\u00edte pripravi\u0165 na ove\u013ea r\u00fdchlej\u0161\u00ed n\u00e1stup platieb.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1. Testovac\u00ed re\u017eim: M\u00e1te 6 mesiacov<\/h4>\n\n\n\n<p>\u017divnos\u0165 je ide\u00e1lna na \u201eprieskum bojom\u201c. Ak si chcete len overi\u0165, \u010di v\u00e1\u0161 podnikate\u013esk\u00fd n\u00e1pad funguje, \u017eivnos\u0165 si zalo\u017e\u00edte online za p\u00e1r min\u00fat a takmer zadarmo.<\/p>\n\n\n\n<p><strong>K\u013e\u00fa\u010dov\u00e1 zmena 2026:<\/strong> Odvodov\u00e9 pr\u00e1zdniny na soci\u00e1lne poistenie sa skr\u00e1tili na <strong>prv\u00fdch 6 mesiacov<\/strong> od zalo\u017eenia \u017eivnosti.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To znamen\u00e1, \u017ee pol roka plat\u00edte len zdravotn\u00e9 poistenie (<strong>121,92 \u20ac<\/strong>).<\/li>\n\n\n\n<li>Od 7. mesiaca v\u00e1m vznik\u00e1 povinnos\u0165 plati\u0165 aspo\u0148 minim\u00e1lne soci\u00e1lne odvody (<strong>303,11 \u20ac<\/strong>) alebo ich alikvotn\u00fa \u010das\u0165 pod\u013ea typu va\u0161ej \u010dinnosti.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Kedy je \u017eivnos\u0165 jednozna\u010dn\u00fdm v\u00ed\u0165azom?<\/h3>\n\n\n\n<p>Aj po spr\u00edsnen\u00ed pravidiel v roku 2026 zost\u00e1va \u017eivnos\u0165 najlep\u0161ou vo\u013ebou pre:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pr\u00e1cu popri zamestnan\u00ed:<\/strong> Ak ste riadne zamestnan\u00ed, zdravotn\u00e9 poistenie za v\u00e1s plat\u00ed zamestn\u00e1vate\u013e a v \u017eivnosti m\u00e1te nulov\u00e9 mesa\u010dn\u00e9 preddavky. Soci\u00e1lne poistenie rie\u0161ite a\u017e po prekro\u010den\u00ed pr\u00edjmovej hranice.<\/li>\n\n\n\n<li><strong>\u0160tudentov, d\u00f4chodcov a mami\u010dky na MD:<\/strong> \u0160t\u00e1t za v\u00e1s plat\u00ed ur\u010dit\u00e9 zlo\u017eky poistenia, \u010do rob\u00ed \u017eivnos\u0165 administrat\u00edvne aj finan\u010dne najjednoduch\u0161ou cestou.<\/li>\n\n\n\n<li><strong>Vyu\u017eijete prv\u00fdch 6 mesiacov<\/strong> na rozbeh (vtedy je s.r.o. administrat\u00edvne drah\u0161ia).<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong><em>D\u00f4le\u017eit\u00e9 varovanie:<\/em><\/strong><em> Pr\u00e1ve zavedenie <\/em><strong><em>mikro-odvodov<\/em><\/strong><em> rob\u00ed zo \u017eivnosti v roku 2026 s\u0165a\u017euje situ\u00e1ciu mal\u00fdm podnikate\u013eom. Aj pri minim\u00e1lnom zisku v\u00e1m \u0161t\u00e1t od 7. mesiaca siahne na peniaze. Ak zarob\u00edte ro\u010dne menej ako <\/em><strong><em>9 144 eur<\/em><\/strong><em> mus\u00edte plati\u0165 <\/em><strong><em>mikro-odvod vo v\u00fd\u0161ke 131,34 eur mesa\u010dne<\/em><\/strong><em>. Odvodom sa po 6. mesiaci podnikania, nevyhne \u017eiadna SZ\u010cO.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p><span style=\"font-weight: 400;\">Aj tu v\u0161ak treba zopakova\u0165, \u017ee <\/span><a href=\"https:\/\/www.moja.firmaren.sk\/uctovnici\"><span style=\"font-weight: 400;\">dobr\u00fd \u00fa\u010dtovn\u00fd poradca<\/span><\/a><span style=\"font-weight: 400;\"> vie odporu\u010di\u0165 <\/span><a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\"><span style=\"font-weight: 400;\">zalo\u017eenie s. r. o. v roku 202<\/span><\/a><span style=\"font-weight: 400;\">6 aj pri ni\u017e\u0161\u00edch pr\u00edjmoch ako je cca 25 000 eur.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ako prejs\u0165 zo \u017eivnosti na esero\u010dku?<\/h2>\n\n\n\n<p>V \u010dl\u00e1nku pou\u017e\u00edvame term\u00edn &#8222;prechod&#8220; iba z d\u00f4vodu zjednodu\u0161enia a \u013eah\u0161ieho porozumenia. V skuto\u010dnosti sa ned\u00e1 &#8222;pokra\u010dova\u0165&#8220; v \u017eivnosti zmenou pr\u00e1vnej formy na S. R. O. takpovediac pod jedn\u00fdm a t\u00fdm ist\u00fdm I\u010cO-m.<\/p>\n\n\n\n<p>Naj\u010dastej\u0161\u00ed sp\u00f4sob &#8222;prechodu&#8220; na esero\u010dku sa realizuje <strong>cestou vytvorenia nov\u00e9ho subjektu, s nov\u00fdm I\u010cO-m, teda <a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\">zalo\u017eenia novej firmy<\/a>.<\/strong> V takom pr\u00edpade m\u00f4\u017ee postup vyzera\u0165 napr\u00edklad takto:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\">zalo\u017eenie novej S. R. O.<\/a><\/li>\n\n\n\n<li>n\u00e1sledn\u00e9 presunutie v\u0161etk\u00fdch zmluvn\u00fdch vz\u0165ahov, majetku a pod. zo \u017eivnosti na S. R. O.<\/li>\n\n\n\n<li>ozn\u00e1menie dod\u00e1vate\u013eom a odberate\u013eom, \u017ee podnikanie pokra\u010duje pod nov\u00fdm subjektom<\/li>\n\n\n\n<li><a href=\"https:\/\/www.firmaren.sk\/clanky\/zrusenie-zivnosti-alebo-pozastavenie-zivnosti\/\">zru\u0161enie alebo pozastavenie \u017eivnosti<\/a> (hoci ni\u010d nebr\u00e1ni trvaniu \u017eivnosti aj po\u010das podnikania na S. R. O.).<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><b>Prechod zo \u017eivnosti na s.r.o. \u2013 Podrobn\u00fd postup v 5 krokoch<\/b><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">Zabudnite na m\u00fdtus, \u017ee ide o nekone\u010dn\u00fd byrokratick\u00fd proces. Ke\u010f pozn\u00e1te spr\u00e1vne poradie krokov, je to zvl\u00e1dnute\u013en\u00e9 a logick\u00e9. <\/span><b>D\u00f4le\u017eit\u00e9 upozornenie:<\/b><span style=\"font-weight: 400;\"> Neukon\u010dujte svoju \u017eivnos\u0165 sk\u00f4r, ako bude va\u0161a nov\u00e1 s.r.o. plne funk\u010dn\u00e1!<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><b>Krok 1: Zalo\u017eenie novej s.r.o.<\/b><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">Prv\u00fdm a najd\u00f4le\u017eitej\u0161\u00edm krokom je <\/span><a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\"><span style=\"font-weight: 400;\">zalo\u017eenie va\u0161ej novej spolo\u010dnosti<\/span><\/a><span style=\"font-weight: 400;\">. \u017divnos\u0165 zatia\u013e be\u017e\u00ed bez zmeny.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.firmaren.sk\/obchodne-meno-generator\"><b>Obchodn\u00e9 meno<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> M\u00f4\u017eete si zvoli\u0165 \u00faplne nov\u00e9 meno, alebo ak chcete nadviaza\u0165 na svoju doteraj\u0161iu pr\u00e1cu, m\u00f4\u017eete pou\u017ei\u0165 podobn\u00e9 meno (napr. ak ste podnikali ako J\u00e1n V\u00e1\u017eny &#8211; STAVBY, va\u0161a s.r.o. sa m\u00f4\u017ee vola\u0165 STAVBY V\u00c1\u017dNY, s.r.o.).<\/span><\/li>\n\n\n\n<li><b>S\u00eddlo:<\/b><span style=\"font-weight: 400;\"> Rozhodnite sa, kde bude ma\u0165 va\u0161a s.r.o. s\u00eddlo. Ak nem\u00e1te vlastn\u00e9 priestory, ide\u00e1lnym rie\u0161en\u00edm je<\/span><a href=\"https:\/\/www.firmaren.sk\/virtualne-sidlo\"> <b>virtu\u00e1lne s\u00eddlo<\/b><span style=\"font-weight: 400;\">,<\/span><\/a><span style=\"font-weight: 400;\"> ktor\u00e9 v\u00e1m zabezpe\u010d\u00ed prest\u00ed\u017enu adresu a spr\u00e1vu po\u0161ty.<\/span><\/li>\n\n\n\n<li><b>Predmet podnikania:<\/b><span style=\"font-weight: 400;\"> Do s.r.o. si zap\u00ed\u0161te v\u0161etky \u010dinnosti, ktor\u00e9 ste vykon\u00e1vali na \u017eivnos\u0165, pr\u00edpadne ich <\/span><a href=\"https:\/\/www.firmaren.sk\/clanky\/ako-si-rozsirit-predmet-podnikania\/\"><span style=\"font-weight: 400;\">roz\u0161\u00edrte o nov\u00e9<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n\n\n\n<li><b>Z\u00e1pis do Obchodn\u00e9ho registra:<\/b><span style=\"font-weight: 400;\"> Cel\u00fd proces je ukon\u010den\u00fd z\u00e1pisom va\u0161ej novej s.r.o. do Obchodn\u00e9ho registra SR. Od tohto momentu va\u0161a spolo\u010dnos\u0165 ofici\u00e1lne existuje.<\/span><\/li>\n<\/ul>\n\n\n\n<p><b>U\u0161etrite si \u010das:<\/b><span style=\"font-weight: 400;\"> So zakladan\u00edm novej spolo\u010dnosti si nemus\u00edte robi\u0165 starosti. Vyu\u017eite na\u0161u slu\u017ebu<\/span><a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\"> <b>Zalo\u017eenie s.r.o. na k\u013e\u00fa\u010d<\/b><\/a><span style=\"font-weight: 400;\"> a my v\u0161etko vybav\u00edme za v\u00e1s.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><b>Krok 2: Prevod majetku a zml\u00fav<\/b><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">Toto je kritick\u00e1 f\u00e1za, ktor\u00e1 si vy\u017eaduje najviac pozornosti. Ako presun\u00fa\u0165 majetok a zmluvn\u00e9 vz\u0165ahy zo \u017eivnostn\u00edka (J\u00e1n V\u00e1\u017eny) na nov\u00fa s.r.o. (STAVBY V\u00c1\u017dNY, s.r.o.)?<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><b>Prevod majetku (auto, tovar, stroje):<\/b><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>Predaj:<\/b><span style=\"font-weight: 400;\"> Naj\u010dastej\u0161ou a naj\u010distej\u0161ou met\u00f3dou je sp\u00edsanie k\u00fapnej zmluvy, kde vy ako fyzick\u00e1 osoba pred\u00e1te majetok svojej novej s.r.o. za obvykl\u00fa trhov\u00fa cenu.<\/span><\/li>\n\n\n\n<li><b>Vklad do z\u00e1kladn\u00e9ho imania:<\/b><span style=\"font-weight: 400;\"> Menej \u010dast\u00e1, no mo\u017en\u00e1 alternat\u00edva je nepe\u0148a\u017en\u00fd vklad majetku do z\u00e1kladn\u00e9ho imania spolo\u010dnosti, \u010do si v\u0161ak vy\u017eaduje znaleck\u00fd posudok.<\/span><\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><b>Prevod zml\u00fav s odberate\u013emi a dod\u00e1vate\u013emi:<\/b><\/h4>\n\n\n\n<p><span style=\"font-weight: 400;\">Zmluvy sa <\/span><b>neprev\u00e1dzaj\u00fa automaticky!<\/b><span style=\"font-weight: 400;\"> Mus\u00edte akt\u00edvne oslovi\u0165 svojich obchodn\u00fdch partnerov a po\u017eiada\u0165 ich o zmenu zmluvnej strany (tzv. prist\u00fapenie k z\u00e1v\u00e4zku) alebo o uzatvorenie nov\u00fdch zml\u00fav u\u017e s hlavi\u010dkou va\u0161ej s.r.o.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><b>Krok 3: Rie\u0161enie DPH a \u00fa\u010dtovn\u00edctva<\/b><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>Ak ste platite\u013eom DPH:<\/b><span style=\"font-weight: 400;\"> Va\u0161a nov\u00e1 s.r.o. sa mus\u00ed taktie\u017e zaregistrova\u0165 ako platite\u013e DPH. Po jej registr\u00e1cii m\u00f4\u017eete po\u017eiada\u0165 o zru\u0161enie registr\u00e1cie DPH na va\u0161u \u017eivnos\u0165.<\/span><\/li>\n\n\n\n<li><b>Zmena \u00fa\u010dtovn\u00edctva:<\/b><span style=\"font-weight: 400;\"> Prech\u00e1dzate z jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva alebo da\u0148ovej evidencie na <\/span><b>povinn\u00e9 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/b><span style=\"font-weight: 400;\">. Odpor\u00fa\u010dame n\u00e1js\u0165 si spo\u013eahliv\u00fa <\/span><a href=\"https:\/\/www.moja.firmaren.sk\/uctovnici\"><span style=\"font-weight: 400;\">\u00fa\u010dtovn\u00edcku firmu <\/span><\/a><span style=\"font-weight: 400;\">e\u0161te pred samotn\u00fdm zalo\u017een\u00edm s.r.o.<\/span><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><b>Krok 4: Ukon\u010denie alebo pozastavenie \u017eivnosti<\/b><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">A\u017e ke\u010f je va\u0161a s.r.o. plne funk\u010dn\u00e1, m\u00e1 vlastn\u00fd bankov\u00fd \u00fa\u010det, preveden\u00e9 zmluvy a vyrie\u0161en\u00fa DPH, je \u010das na posledn\u00fd krok so \u017eivnos\u0165ou.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>Ozn\u00e1menie o ukon\u010den\u00ed podnikania:<\/b><span style=\"font-weight: 400;\"> Pod\u00e1te na pr\u00edslu\u0161nom \u017eivnostenskom \u00farade.<\/span><\/li>\n\n\n\n<li><b>Ohl\u00e1senie na \u00faradoch:<\/b> <a href=\"https:\/\/www.firmaren.sk\/zrusenie-zivnosti\"><span style=\"font-weight: 400;\">Ukon\u010denie \u017eivnosti<\/span><\/a><span style=\"font-weight: 400;\"> mus\u00edte ohl\u00e1si\u0165 aj na Da\u0148ovom \u00farade a v Soci\u00e1lnej a zdravotnej pois\u0165ovni.<\/span><\/li>\n<\/ul>\n\n\n\n<p><b>Tip od n\u00e1s:<\/b><span style=\"font-weight: 400;\"> Ak si nie ste ist\u00ed, \u010di sa k \u017eivnosti v bud\u00facnosti nevr\u00e1tite, zv\u00e1\u017ete jej <\/span><a href=\"https:\/\/www.firmaren.sk\/pozastavenie-zivnosti\"><b>pozastavenie<\/b> <\/a><span style=\"font-weight: 400;\">namiesto \u00fapln\u00e9ho zru\u0161enia.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><b>Krok 5: Fin\u00e1lne administrat\u00edvne \u00fakony<\/b><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">Nezabudnite na posledn\u00e9 detaily, ktor\u00e9 dotiahnu cel\u00fd proces do \u00faspe\u0161n\u00e9ho konca:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Informujte svoju banku o zmene.\u00a0<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Aktualizujte si faktura\u010dn\u00e9 \u00fadaje na va\u0161om webe, v e-mailovom podpise a na v\u0161etk\u00fdch marketingov\u00fdch materi\u00e1loch.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Informujte v\u0161etk\u00fdch svojich partnerov o zmene formy podnikania.<\/span><\/span>  <\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><b>\u010casov\u00fd harmonogram: Ako dlho to cel\u00e9 trv\u00e1?<\/b><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">Cel\u00fd proces prechodu m\u00f4\u017ee trva\u0165 <\/span><b>od 3 t\u00fd\u017ed\u0148ov a\u017e po 2 mesiace<\/b><span style=\"font-weight: 400;\">, v z\u00e1vislosti od zlo\u017eitosti prevodu majetku a r\u00fdchlosti \u00faradov.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>Zalo\u017eenie s.r.o.:<\/b><span style=\"font-weight: 400;\"> 10 &#8211; 14 pracovn\u00fdch dn\u00ed<\/span><\/li>\n\n\n\n<li><b>Registr\u00e1cia DPH pre s.r.o.:<\/b><span style=\"font-weight: 400;\"> cca 21 dn\u00ed<\/span><\/li>\n\n\n\n<li><b>Prevod zml\u00fav a majetku:<\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> individu\u00e1lne<\/span><\/span>  <\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><b>Naj\u010dastej\u0161ie ot\u00e1zky pri prechode na s.r.o.&nbsp;<\/b><\/h3>\n\n\n\n<p><b>\u010co sa stane s moj\u00edm I\u010cO a DI\u010c?<\/b><span style=\"font-weight: 400;\"> Va\u0161a nov\u00e1 s.r.o. dostane \u00faplne nov\u00e9 I\u010cO, DI\u010c a I\u010c DPH. Tieto identifika\u010dn\u00e9 \u010d\u00edsla sa zo \u017eivnosti nepren\u00e1\u0161aj\u00fa.<\/span><\/p>\n\n\n\n<p><b>M\u00f4\u017eem v s.r.o. pokra\u010dova\u0165 v pau\u0161\u00e1lnych v\u00fddavkoch?<\/b><span style=\"font-weight: 400;\"> Nie. S.r.o. si mus\u00ed uplat\u0148ova\u0165 iba re\u00e1lne, preuk\u00e1zate\u013en\u00e9 n\u00e1klady a vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo.<\/span><\/p>\n\n\n\n<p><b>Strat\u00edm svoju podnikate\u013esk\u00fa hist\u00f3riu?<\/b><span style=\"font-weight: 400;\"> Z pr\u00e1vneho h\u013eadiska \u00e1no, ke\u010f\u017ee s.r.o. je nov\u00fd subjekt. Svoju vybudovan\u00fa zna\u010dku a referencie v\u0161ak m\u00f4\u017eete marketingovo komunikova\u0165 a nadviaza\u0165 na ne.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><b>Zd\u00e1 sa v\u00e1m to zlo\u017eit\u00e9? Urobte prechod bez stresu<\/b><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">Prechod zo \u017eivnosti na s.r.o. je strategick\u00e9 rozhodnutie, ktor\u00e9 si vy\u017eaduje starostliv\u00e9 pl\u00e1novanie. Ako ste videli, pozost\u00e1va z viacer\u00fdch krokov, ktor\u00e9 musia na seba spr\u00e1vne nadv\u00e4zova\u0165.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Nemus\u00edte na to by\u0165 sami.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">V\u0161etky administrat\u00edvne, pr\u00e1vne aj byrokratick\u00e9 \u00fakony spojen\u00e9 so zalo\u017een\u00edm novej s.r.o. a spr\u00e1vnym ukon\u010den\u00edm \u017eivnosti vieme profesion\u00e1lne zastre\u0161i\u0165 za v\u00e1s. Vy sa tak m\u00f4\u017eete plne s\u00fastredi\u0165 na to najd\u00f4le\u017eitej\u0161ie \u2013 na plynul\u00fd chod v\u00e1\u0161ho podnikania.<\/span><\/p>\n\n\n\n<p><b>Ste pripraven\u00ed posun\u00fa\u0165 svoje podnikanie na vy\u0161\u0161iu \u00farove\u0148?<\/b><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">&#x27a1;&#xfe0f; <\/span><a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\" target=\"_blank\" rel=\"noopener noreferrer\"><b>\u00c1no, chcem si necha\u0165 zalo\u017ei\u0165 s.r.o. na k\u013e\u00fa\u010d<\/b><\/a><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Ak m\u00e1te \u010fal\u0161ie ot\u00e1zky alebo potrebujete individu\u00e1lnu konzult\u00e1ciu,<\/span><a href=\"https:\/\/www.firmaren.sk\/kontakt\" target=\"_blank\" rel=\"noopener noreferrer\"> <b>nev\u00e1hajte n\u00e1s kontaktova\u0165<\/b><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n\n\n\n<p><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Prejs\u0165 zo \u017eivnosti na s. r. o. so z\u013eavou 20%\" href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\/krok1\" target=\"_blank\" rel=\"noopener noreferrer\">Prejs\u0165 na S. R. 0.<\/a><\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a href=\"https:\/\/www.firmaren.sk\/clanky\/zivnost-alebo-s-r-o-co-sa-oplati-viac\/\" target=\"_blank\" rel=\"noopener noreferrer\">POROVNANIE: \u017dIVNOS\u0164 versus S. R. O.<\/a><\/h3>\n\n\n\n<p><em>&#8222;Aktualizovan\u00e9 15. 4. 2026 &#8211; spresnenie sadzby dane z dividendy.&#8220;<\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u00fdchle otestovanie Polo\u017ete si t\u00fdchto \u0161es\u0165 ot\u00e1zok a pod\u013ea odpoved\u00ed zist\u00edte, \u010di sa v\u00e1m viac oplat\u00ed \u017eivnos\u0165 alebo zalo\u017eenie s.r.o., resp. \u010di sa rozhodn\u00fa\u0165 pre prechod zo \u017eivnosti na s.r.o. alebo \u010di zosta\u0165 \u017eivnostn\u00edkom aj na\u010falej. Ak h\u013ead\u00e1te kompletn\u00e9 porovnanie pripravili sme \u010dl\u00e1nok \u017eivnos\u0165 alebo s.r.o..Ak si na v\u0161etky ot\u00e1zky odpoviete \u00c1NO, viac sa v\u00e1m &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/prechod-zo-zivnosti-na-s-r-o-co-nutne-potrebujte-vediet\/\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":5973,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5,1,7],"tags":[],"class_list":["post-173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-s-r-o","category-uncategorized","category-zivnosti"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Komu sa oplat\u00ed prechod zo \u017eivnosti na SRO? - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"Prech\u00e1dzate zo \u017eivnosti na s. r. o.? 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