{"id":1751,"date":"2019-06-26T08:16:01","date_gmt":"2019-06-26T06:16:01","guid":{"rendered":"https:\/\/firmaren.sk\/clanky\/?p=1751"},"modified":"2022-09-17T14:17:55","modified_gmt":"2022-09-17T12:17:55","slug":"ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod\/","title":{"rendered":"Ako zap\u00edsa\u0165 alebo zmeni\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod zadarmo &#8211; n\u00e1vod"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Kto mus\u00ed nahl\u00e1si\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod do obchodn\u00e9ho registra<\/h2>\n\n\n\n<p><strong>Zjednodu\u0161ene povedan\u00e9, nov\u00e1 povinnos\u0165 sa t\u00fdka v\u0161etk\u00fdch obchodn\u00fdch spolo\u010dnost\u00ed, vr\u00e1tane esero\u010diek, zalo\u017een\u00fdch pred novembrom 2018, a to aj vtedy, ke\u010f nepodnikaj\u00fa so \u0161t\u00e1tom.<\/strong> Okrem toho sem patria aj dru\u017estv\u00e1, nad\u00e1cie, neinvesti\u010dn\u00e9 fondy a neziskov\u00e9 organiz\u00e1cie poskytuj\u00face v\u0161eobecne prospe\u0161n\u00e9 slu\u017eby. Naopak, na fyzick\u00e9 osoby \u2013 podnikate\u013eov, zap\u00edsan\u00e9 v obchodnom registri a na ob\u010dianske zdru\u017eenia sa nov\u00e1 povinnos\u0165  zatia\u013e nevz\u0165ahuje.<\/p>\n\n\n\n<p><strong>Nahl\u00e1senie kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod sa tie\u017e net\u00fdka nov\u00fdch firiem, ktor\u00e9 boli zaregistrovan\u00e9 po 1. novembri 2018.<\/strong> Tieto firmy maj\u00fa kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod zap\u00edsan\u00e9ho u\u017e s\u00fa\u010dasne s ich registr\u00e1ciou, a preto v tejto s\u00favislosti nemusia robi\u0165 ni\u010d \u010fal\u0161ie. Povinnos\u0165 nahl\u00e1si\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod u\u017e maj\u00fa splnen\u00fa. <\/p>\n\n\n\n<p><strong>V\u0161etky firmy, ktor\u00e9 boli zaregistrovan\u00e9 do 1. novembra 2018 mali poda\u0165 n\u00e1vrh na z\u00e1pis t\u00fdchto \u00fadajov do obchodn\u00e9ho registra do 31. decembra 2019<\/strong> na \u0161peci\u00e1lnom formul\u00e1ri, bu\u010f online alebo v listinnej podobe. <\/p>\n\n\n\n<p><strong>Pozor, \u00fadaje o kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod treba priebe\u017ene aktualizova\u0165.<\/strong> Nahl\u00e1sen\u00e9ho kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod je potrebn\u00e9 zmeni\u0165 v\u017edy, ke\u010f sa t\u00e1to osoba re\u00e1lne zmen\u00ed (napr\u00edklad pri prevode obchodn\u00e9ho podielu spolo\u010dnosti a pod.). Zmena K\u00daV sa potom rob\u00ed t\u00fdm ist\u00fdm formul\u00e1rom, ako jeho nahl\u00e1senie.<\/p>\n\n\n\n<figure class=\"wp-block-embed-youtube wp-block-embed is-type-video is-provider-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Ako zist\u00edm, kto je vo firme zap\u00edsan\u00fd ako kone\u010dn\u00fd u\u017e\u00edvate\u013e v\u00fdhod?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/Srnvt3L0PGo?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 style=\"text-align:left\"><strong>Stiahnite si podrobn\u00fd n\u00e1vod ako nahl\u00e1si\u0165 alebo zmeni\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod do obchodn\u00e9ho registra &#8211; \u00faplne zadarmo a bez pomoci.<\/strong><\/p>\n\n\n<script>(function() {\n\twindow.mc4wp = window.mc4wp || {\n\t\tlisteners: [],\n\t\tforms: {\n\t\t\ton: function(evt, cb) {\n\t\t\t\twindow.mc4wp.listeners.push(\n\t\t\t\t\t{\n\t\t\t\t\t\tevent   : evt,\n\t\t\t\t\t\tcallback: cb\n\t\t\t\t\t}\n\t\t\t\t);\n\t\t\t}\n\t\t}\n\t}\n})();\n<\/script><!-- Mailchimp for WordPress v4.10.9 - https:\/\/wordpress.org\/plugins\/mailchimp-for-wp\/ --><form id=\"mc4wp-form-1\" class=\"mc4wp-form mc4wp-form-1900 mc4wp-form-styles-builder mc4wp-ajax\" method=\"post\" data-id=\"1900\" data-name=\"KUV\" ><div class=\"mc4wp-form-fields\"><center> <h1>Z\u00edskajte n\u00e1vod ako ZADARMO nahl\u00e1si\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod<\/h1><\/center>\r\n<div><\/div>\r\n<input type=\"email\" name=\"EMAIL\" placeholder=\"Zadajte v\u00e1\u0161 e-mail a my v\u00e1m obratom po\u0161leme n\u00e1vod.\" required \/>\r\n\r\n<div class=\"submit-block\">\r\n<input type=\"submit\" value=\"Z\u00cdSKA\u0164 N\u00c1VOD\" \/>\r\n<br>  \r\n<br>  \r\n<p style=\"font-size:80%\">Vlo\u017een\u00edm e-mailu s\u00fahlas\u00edte <a href=\"https:\/\/www.firmaren.sk\/o-nas\/podmienky-ochrany-osobnych-udajov\" target=\"_blank\" rel=\"noopener noreferrer\">s podmienkami ochrany osobn\u00fdch \u00fadajov<\/a> a zasielan\u00edm noviniek.<\/p>\r\n<\/div>\r\n\r\n\r\n<\/div><label style=\"display: none !important;\">Leave this field empty if you&#8217;re human: <input type=\"text\" name=\"_mc4wp_honeypot\" value=\"\" tabindex=\"-1\" autocomplete=\"off\" \/><\/label><input type=\"hidden\" name=\"_mc4wp_timestamp\" value=\"1777686436\" \/><input type=\"hidden\" name=\"_mc4wp_form_id\" value=\"1900\" \/><input type=\"hidden\" name=\"_mc4wp_form_element_id\" value=\"mc4wp-form-1\" \/><div class=\"mc4wp-response\"><\/div><\/form><!-- \/ Mailchimp for WordPress Plugin -->\n\n\n<p style=\"text-align:center\"><em>(Ak v\u00e1m do emailovej schr\u00e1nky ni\u010d nepri\u0161lo, skontrolujte si, pros\u00edm, spamov\u00fd k\u00f4\u0161. Ak pou\u017e\u00edvate slu\u017ebu Gmail, skontrolujte si aj z\u00e1lo\u017eku \u201ePromotions\u201c.)<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u010co je to kone\u010dn\u00fd u\u017e\u00edvate\u013e v\u00fdhod<\/h2>\n\n\n\n<p>Za ka\u017edou firmou, alebo skupinou firiem stoj\u00ed nejak\u00fd \u010dlovek alebo nejak\u00ed \u013eudia \u2013 fyzick\u00e9 osoby, ktor\u00e9 ju <strong>skuto\u010dne (fakticky, nie iba form\u00e1lne) ovl\u00e1daj\u00fa alebo kontroluj\u00fa<\/strong> resp. maj\u00fa z nej skuto\u010dn\u00fd prospech. Zvy\u010dajne to b\u00fdvaj\u00fa tie osoby, ktor\u00e9 s\u00fa zap\u00edsan\u00e9 v obchodnom registri ako spolo\u010dn\u00edci. Nemus\u00ed to tak v\u0161ak by\u0165 v\u017edy. Cie\u013eom nov\u00e9ho z\u00e1kona je zisti\u0165, ktor\u00e1 osoba je re\u00e1lne (skuto\u010dne) za ktorou firmou. D\u00f4vodom je boj proti praniu \u201e\u0161pinav\u00fdch pe\u0148az\u00ed\u201c, financovanie terorizmu ale aj snaha o transparentnos\u0165 podnikate\u013esk\u00e9ho prostredia a nakladania s verejn\u00fdmi zdrojmi. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2008\/297\/#paragraf-6a\">Kone\u010dn\u00fdm u\u017e\u00edvate\u013eom v\u00fdhod<\/a> s\u00fa spravidla spolo\u010dn\u00edci, akcion\u00e1ri, tich\u00ed spolo\u010dn\u00edci a podobne. M\u00f4\u017eu n\u00edm by\u0165 aj konatelia, \u010dlenovia predstavenstva alebo aj \u010dlenovia mana\u017ementu \u010di prokurista. A m\u00f4\u017ee ich by\u0165 aj viac.<\/p>\n\n\n\n<p>Ako sme uviedli, kone\u010dn\u00fd u\u017e\u00edvate\u013e v\u00fdhod pri esero\u010dke nemus\u00ed by\u0165 nevyhnutne spolo\u010dn\u00edk &#8211; vlastn\u00edk alebo spoluvlastn\u00edk esero\u010dky. V\u00fdvoj spolo\u010dnosti uk\u00e1zal, \u017ee popri pr\u00e1vnom vlastn\u00edctve firmy (napr. form\u00e1lne zap\u00edsan\u00fd spolo\u010dn\u00edk SRO), existuje rovnako &#8222;pr\u00e1vne&#8220; d\u00f4le\u017eit\u00fd aj skuto\u010dn\u00fd vlastn\u00edk firmy. Typick\u00e1 je napr\u00edklad tak\u00e1to situ\u00e1cia: &#8222;K\u00fdm budem pobera\u0165 d\u00e1vky v nezamestnanosti, firmu &#8222;nap\u00ed\u0161em&#8220; na niekoho in\u00e9ho a po pol roku to vr\u00e1tim sp\u00e4\u0165.&#8220;. Tu je vidie\u0165 pr\u00e1vne (form\u00e1lne) vlastn\u00edctvo firmy a skuto\u010dn\u00e9 (re\u00e1lne alebo faktick\u00e9) vlastn\u00edctvo firmy. Pr\u00e1vny poriadok chce evidova\u0165 aj t\u00fato druh\u00fa situ\u00e1ciu a nazval ju kone\u010dn\u00fdm u\u017e\u00edvate\u013eom v\u00fdhod (skuto\u010dn\u00fd &#8222;vlastn\u00edk&#8220; firmy). <\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Ak va\u0161u firmu skuto\u010dne ovl\u00e1date, kontrolujete alebo m\u00e1te z nej prospech vy, ako spolo\u010dn\u00edk, ste jej kone\u010dn\u00fdm u\u017e\u00edvate\u013eom v\u00fdhod vy. Ak je tak\u00fdchto os\u00f4b viac, kone\u010dn\u00ed u\u017e\u00edvatelia v\u00fdhod s\u00fa aj ony.<\/strong><\/p><\/blockquote>\n\n\n\n<p>Z\u00e1konn\u00e1 defin\u00edcia kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod vyzer\u00e1 pomerne zlo\u017eito, no v praxi m\u00f4\u017ee \u00eds\u0165 o jednoduch\u00e9 situ\u00e1cie (napr\u00edklad pri jedno-osobov\u00fdch SRO). Komplikovanos\u0165 celej kon\u0161trukcie pramen\u00ed najm\u00e4 v snahe podchyti\u0165 v\u0161etky menej \u0161tandardn\u00e9 situ\u00e1cie ovl\u00e1dania firiem, ako s\u00fa r\u00f4zne zmluvy o tichom spolo\u010denstve, asymetrick\u00e9 ved\u013eaj\u0161ie dohody, komplikovanej\u0161ie majetkov\u00e9 prepojenia a podobne.<\/p>\n\n\n\n<p><strong>Pre\u010d\u00edtajte si viac o tom, ako zisti\u0165, kto je kone\u010dn\u00fdm u\u017e\u00edvate\u013eom firmy v tomto n\u00e1vode zadarmo<\/strong><\/p>\n\n\n<script>(function() {\n\twindow.mc4wp = window.mc4wp || {\n\t\tlisteners: [],\n\t\tforms: {\n\t\t\ton: function(evt, cb) {\n\t\t\t\twindow.mc4wp.listeners.push(\n\t\t\t\t\t{\n\t\t\t\t\t\tevent   : evt,\n\t\t\t\t\t\tcallback: cb\n\t\t\t\t\t}\n\t\t\t\t);\n\t\t\t}\n\t\t}\n\t}\n})();\n<\/script><!-- Mailchimp for WordPress v4.10.9 - https:\/\/wordpress.org\/plugins\/mailchimp-for-wp\/ --><form id=\"mc4wp-form-2\" class=\"mc4wp-form mc4wp-form-1900 mc4wp-form-styles-builder mc4wp-ajax\" method=\"post\" data-id=\"1900\" data-name=\"KUV\" ><div class=\"mc4wp-form-fields\"><center> <h1>Z\u00edskajte n\u00e1vod ako ZADARMO nahl\u00e1si\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod<\/h1><\/center>\r\n<div><\/div>\r\n<input type=\"email\" name=\"EMAIL\" placeholder=\"Zadajte v\u00e1\u0161 e-mail a my v\u00e1m obratom po\u0161leme n\u00e1vod.\" required \/>\r\n\r\n<div class=\"submit-block\">\r\n<input type=\"submit\" value=\"Z\u00cdSKA\u0164 N\u00c1VOD\" \/>\r\n<br>  \r\n<br>  \r\n<p style=\"font-size:80%\">Vlo\u017een\u00edm e-mailu s\u00fahlas\u00edte <a href=\"https:\/\/www.firmaren.sk\/o-nas\/podmienky-ochrany-osobnych-udajov\" target=\"_blank\" rel=\"noopener noreferrer\">s podmienkami ochrany osobn\u00fdch \u00fadajov<\/a> a zasielan\u00edm noviniek.<\/p>\r\n<\/div>\r\n\r\n\r\n<\/div><label style=\"display: none !important;\">Leave this field empty if you&#8217;re human: <input type=\"text\" name=\"_mc4wp_honeypot\" value=\"\" tabindex=\"-1\" autocomplete=\"off\" \/><\/label><input type=\"hidden\" name=\"_mc4wp_timestamp\" value=\"1777686436\" \/><input type=\"hidden\" name=\"_mc4wp_form_id\" value=\"1900\" \/><input type=\"hidden\" name=\"_mc4wp_form_element_id\" value=\"mc4wp-form-2\" \/><div class=\"mc4wp-response\"><\/div><\/form><!-- \/ Mailchimp for WordPress Plugin -->\n\n\n<p style=\"text-align:center\"><em>(Ak v\u00e1m do emailovej schr\u00e1nky ni\u010d nepri\u0161lo, skontrolujte si, pros\u00edm, spamov\u00fd k\u00f4\u0161. Ak pou\u017e\u00edvate slu\u017ebu Gmail, skontrolujte si aj z\u00e1lo\u017eku \u201ePromotions\u201c.)<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kto pod\u00e1va n\u00e1vrh na z\u00e1pis<\/h2>\n\n\n\n<p>Kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod nahlasuje firma, ktorej sa to t\u00fdka. Ke\u010f\u017ee za firmu zvy\u010dajne kon\u00e1 <strong>\u0161tatut\u00e1rny org\u00e1n (v pr\u00edpade esero\u010dky je to konate\u013e)<\/strong>, n\u00e1vrh do obchodn\u00e9ho registra podpisuje on. <\/p>\n\n\n\n<p>Zap\u00edsan\u00e9 \u00fadaje o kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod (meno, priezvisko, rodn\u00e9 \u010d\u00edslo, adresa trval\u00e9ho pobytu alebo in\u00e9ho pobytu, \u0161t\u00e1tna pr\u00edslu\u0161nos\u0165 a druh a \u010d\u00edslo dokladu toto\u017enosti) nebud\u00fa pr\u00edstupn\u00e9 verejne na webovom s\u00eddle www.orsr.sk, v Obchodnom vestn\u00edku a ani vo v\u00fdpisoch z obchodn\u00e9ho registra. Pre navrhovate\u013ea bud\u00fa zobrazen\u00e9 v potvrden\u00ed o vykonan\u00ed z\u00e1pisu. S t\u00fdmito \u00fadajmi sa v\u0161ak bud\u00fa m\u00f4c\u0165 oboznamova\u0165 org\u00e1ny verejnej moci, ako napr\u00edklad pol\u00edcia, s\u00fady, finan\u010dn\u00e1 spr\u00e1va a podobne.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ak\u00e1 je pokuta za nesplnenie novej povinnosti<\/h2>\n\n\n\n<p>Ak to nestihnete do konca roka 2019 alebo ak uvediete nepravdiv\u00e9 \u00fadaje, m\u00f4\u017ee registrov\u00fd s\u00fad ulo\u017ei\u0165 <strong>fyzickej osobe opr\u00e1vnenej kona\u0165 v mene zap\u00edsanej pr\u00e1vnickej osoby (t.j. najm\u00e4 konate\u013eovi) pokutu do v\u00fd\u0161ky 3310 Eur<\/strong>. Teda nie firme, ale konate\u013eovi osobne.<\/p>\n\n\n\n<p><strong>Spo\u013eahnite sa na seba a rad\u0161ej v\u010das nahl\u00e1ste \u00fadaje o kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod do obchodn\u00e9ho registra bezplatne, pod\u013ea tohto n\u00e1vodu.<\/strong><\/p>\n\n\n<script>(function() {\n\twindow.mc4wp = window.mc4wp || {\n\t\tlisteners: [],\n\t\tforms: {\n\t\t\ton: function(evt, cb) {\n\t\t\t\twindow.mc4wp.listeners.push(\n\t\t\t\t\t{\n\t\t\t\t\t\tevent   : evt,\n\t\t\t\t\t\tcallback: cb\n\t\t\t\t\t}\n\t\t\t\t);\n\t\t\t}\n\t\t}\n\t}\n})();\n<\/script><!-- Mailchimp for WordPress v4.10.9 - https:\/\/wordpress.org\/plugins\/mailchimp-for-wp\/ --><form id=\"mc4wp-form-3\" class=\"mc4wp-form mc4wp-form-1900 mc4wp-form-styles-builder mc4wp-ajax\" method=\"post\" data-id=\"1900\" data-name=\"KUV\" ><div class=\"mc4wp-form-fields\"><center> <h1>Z\u00edskajte n\u00e1vod ako ZADARMO nahl\u00e1si\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod<\/h1><\/center>\r\n<div><\/div>\r\n<input type=\"email\" name=\"EMAIL\" placeholder=\"Zadajte v\u00e1\u0161 e-mail a my v\u00e1m obratom po\u0161leme n\u00e1vod.\" required \/>\r\n\r\n<div class=\"submit-block\">\r\n<input type=\"submit\" value=\"Z\u00cdSKA\u0164 N\u00c1VOD\" \/>\r\n<br>  \r\n<br>  \r\n<p style=\"font-size:80%\">Vlo\u017een\u00edm e-mailu s\u00fahlas\u00edte <a href=\"https:\/\/www.firmaren.sk\/o-nas\/podmienky-ochrany-osobnych-udajov\" target=\"_blank\" rel=\"noopener noreferrer\">s podmienkami ochrany osobn\u00fdch \u00fadajov<\/a> a zasielan\u00edm noviniek.<\/p>\r\n<\/div>\r\n\r\n\r\n<\/div><label style=\"display: none !important;\">Leave this field empty if you&#8217;re human: <input type=\"text\" name=\"_mc4wp_honeypot\" value=\"\" tabindex=\"-1\" autocomplete=\"off\" \/><\/label><input type=\"hidden\" name=\"_mc4wp_timestamp\" value=\"1777686436\" \/><input type=\"hidden\" name=\"_mc4wp_form_id\" value=\"1900\" \/><input type=\"hidden\" name=\"_mc4wp_form_element_id\" value=\"mc4wp-form-3\" \/><div class=\"mc4wp-response\"><\/div><\/form><!-- \/ Mailchimp for WordPress Plugin -->\n\n\n<p style=\"text-align:center\"><em>(Ak v\u00e1m do emailovej schr\u00e1nky ni\u010d nepri\u0161lo, skontrolujte si, pros\u00edm, spamov\u00fd k\u00f4\u0161. Ak pou\u017e\u00edvate slu\u017ebu Gmail, skontrolujte si aj z\u00e1lo\u017eku \u201ePromotions\u201c.)<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kedy a&nbsp;ako sa d\u00e1 zmeni\u0165 kone\u010dn\u00fd u\u017e\u00edvate\u013e v\u00fdhod<\/h2>\n\n\n\n<p>Kone\u010dn\u00fd u\u017e\u00edvate\u013e v\u00fdhod raz nahl\u00e1sen\u00fd do obchodn\u00e9ho registra sa d\u00e1 <strong>kedyko\u013evek bezplatne zmeni\u0165<\/strong>. A, samozrejme, ak sa t\u00e1to osoba zmen\u00ed fakticky, je t\u00fato zmenu v\u017edy potrebn\u00e9 obchodn\u00e9mu registru nahl\u00e1si\u0165. Zmena kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod prich\u00e1dza do \u00favahy napr\u00edklad pri predaji spolo\u010dnosti alebo ak sa zmenia pomery vo firme tak, \u017ee skuto\u010dn\u00fdm kone\u010dn\u00fdm u\u017e\u00edvate\u013eom v\u00fdhod sa st\u00e1va in\u00e1, pr\u00edpadne \u010fal\u0161ia osoba. <strong>Zmenu tejto osoby je mo\u017en\u00e9 zaregistrova\u0165 s vyu\u017eit\u00edm toho ist\u00e9ho tla\u010diva a sp\u00f4sobu, ako pri jeho z\u00e1pise.<\/strong> Aj v tomto pr\u00edpade m\u00f4\u017eete postupova\u0165 pod\u013ea tohto postupu a urobi\u0165 to s\u00e1m alebo sama a zadarmo. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">U\u0161etrite si \u010das a nervy<\/h2>\n\n\n\n<p>Ak je to cel\u00e9 pre v\u00e1s pr\u00edli\u0161 komplikovan\u00e9 alebo ak na to jednoducho nem\u00e1te \u010das, vyklikajte si nahl\u00e1senie kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod do obchodn\u00e9ho registra napr\u00edklad cez <a href=\"https:\/\/www.firmaren.sk\/konecny-uzivatel-vyhod\">Firm\u00e1re\u0148<\/a>, za mal\u00fd administrat\u00edvny poplatok 30 eur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pre\u010do vznikla t\u00e1to povinnos\u0165? <\/h2>\n\n\n\n<p>T\u00e1to legislat\u00edvna novinka vznikla z d\u00f4vodu <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/SK\/TXT\/?uri=CELEX%3A32015L0849\">eur\u00f3pskej smernice,<\/a> ktor\u00e1 bola implementovan\u00e1 najm\u00e4 <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2018\/52\/20181101\">z\u00e1konom \u010d. 52\/2018 Z. z.<\/a> Tento z\u00e1kon potom novelizoval <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2008\/297\/\">z\u00e1kon o boji proti praniu \u0161pinav\u00fdch pe\u0148az\u00ed<\/a> ako aj <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2008\/297\/\">z\u00e1kon o obchodnom registri<\/a>, ktor\u00fd zaklad\u00e1 povinnos\u0165 nahl\u00e1si\u0165 \u00fadaje o kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod do obchodn\u00e9ho registra.  <\/p>\n\n\n\n<p>Treba poznamena\u0165, \u017ee povinnos\u0165 registr\u00e1cie kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod sa zav\u00e1dza bez oh\u013eadu na register partnerov verejnej spr\u00e1vy (RPVS). <strong>Z\u00e1pis kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod v obchodnom registri zatia\u013e nenahr\u00e1dza registr\u00e1ciu kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod do RPVS a naopak<\/strong>, evidencia v RPVS nezbavuje povinnosti vykona\u0165 z\u00e1pis v obchodnom registri do konca roka 2019.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zhrnutie:<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li>Kone\u010dn\u00fd u\u017e\u00edvate\u013e je <strong>osoba, ktor\u00e1 re\u00e1lne ovl\u00e1da alebo kontroluje firmu<\/strong>, m\u00e1 z nej skuto\u010dn\u00fd prospech. M\u00f4\u017ee to by\u0165 aj vrcholov\u00fd mana\u017ement.<\/li><li>D\u00e1tum, do kedy mali ma\u0165 z\u00e1pis kon\u010den\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod v obchodnom registri v\u0161etky obchodn\u00e9 spolo\u010dnosti bol <strong>31. december 2019<\/strong> (iba firmy, ktor\u00e9 boli zaregistrovan\u00e9 do 31. okt\u00f3bra 2018).<\/li><li>Registr\u00e1cia kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod v&nbsp;obchodnom registri je <strong>bezplatn\u00e1 a&nbsp;mo\u017eno ju vykona\u0165 ako v&nbsp;papierovej podobe tak aj online<\/strong>.<\/li><li>\u00dadaje o osobe kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod s\u00fa v registri (<a href=\"http:\/\/orsr.sk\/\">orsr.sk<\/a>) zatia\u013e <strong>neverejn\u00e9<\/strong>.<\/li><li><strong>Zmenu osoby kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod<\/strong> je mo\u017en\u00e9 obchodn\u00e9mu registru bezplatne nahl\u00e1si\u0165 kedyko\u013evek, t\u00fdm ist\u00fdm tla\u010divom<\/li><li><a href=\"https:\/\/www.firmaren.sk\/o-nas\/faq#!\/sro\/zmeny_v_sro\/18\">Viac odpoved\u00ed na ot\u00e1zky n\u00e1jdete napr\u00edklad tu<\/a>.<\/li><\/ol>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kto mus\u00ed nahl\u00e1si\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod do obchodn\u00e9ho registra Zjednodu\u0161ene povedan\u00e9, nov\u00e1 povinnos\u0165 sa t\u00fdka v\u0161etk\u00fdch obchodn\u00fdch spolo\u010dnost\u00ed, vr\u00e1tane esero\u010diek, zalo\u017een\u00fdch pred novembrom 2018, a to aj vtedy, ke\u010f nepodnikaj\u00fa so \u0161t\u00e1tom. Okrem toho sem patria aj dru\u017estv\u00e1, nad\u00e1cie, neinvesti\u010dn\u00e9 fondy a neziskov\u00e9 organiz\u00e1cie poskytuj\u00face v\u0161eobecne prospe\u0161n\u00e9 slu\u017eby. Naopak, na fyzick\u00e9 osoby \u2013 podnikate\u013eov, zap\u00edsan\u00e9 &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod\/\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":1755,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,12,5,1],"tags":[39,22,17,36,34,31,41,38,42,35],"class_list":["post-1751","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativne-zmeny","category-podnikanie","category-s-r-o","category-uncategorized","tag-ako-na-to","tag-firmaren","tag-firmaren-sk","tag-konecny-uzivatel","tag-kuv","tag-navod","tag-obchodny-register","tag-online","tag-tlacivo","tag-uzivatel-vyhod"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ako zap\u00edsa\u0165 alebo zmeni\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod zadarmo - n\u00e1vod - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"Kompletn\u00fd n\u00e1vod ako zap\u00edsa\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod do obchodn\u00e9ho registra pre esero\u010dky. Bez pomoci a zadarmo. T\u00fdka sa to aj jedno-osobov\u00fdch esero\u010diek.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.firmaren.sk\/clanky\/ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ako zap\u00edsa\u0165 alebo zmeni\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod zadarmo - n\u00e1vod - Firm\u00e1re\u0148.sk\" \/>\n<meta property=\"og:description\" content=\"Kompletn\u00fd n\u00e1vod ako zap\u00edsa\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod do obchodn\u00e9ho registra pre esero\u010dky. Bez pomoci a zadarmo. T\u00fdka sa to aj jedno-osobov\u00fdch esero\u010diek.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.firmaren.sk\/clanky\/ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod\/\" \/>\n<meta property=\"og:site_name\" content=\"Firm\u00e1re\u0148.sk\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Firmaren\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-06-26T06:16:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-17T12:17:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2019\/06\/Konecny_uzivatel_vyhod.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1688\" \/>\n\t<meta property=\"og:image:height\" content=\"1125\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Boris Kukumberg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Boris Kukumberg\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod\/\"},\"author\":{\"name\":\"Boris Kukumberg\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b\"},\"headline\":\"Ako zap\u00edsa\u0165 alebo zmeni\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod zadarmo &#8211; n\u00e1vod\",\"datePublished\":\"2019-06-26T06:16:01+00:00\",\"dateModified\":\"2022-09-17T12:17:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod\/\"},\"wordCount\":1554,\"image\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2019\/06\/Konecny_uzivatel_vyhod.jpg\",\"keywords\":[\"ako na to\",\"firmaren\",\"firmaren.sk\",\"kone\u010dn\u00fd u\u017e\u00edvate\u013e\",\"KUV\",\"navod\",\"obchodn\u00fd register\",\"online\",\"tla\u010divo\",\"u\u017e\u00edvate\u013e v\u00fdhod\"],\"articleSection\":[\"Legislat\u00edvne zmeny\",\"Podnikanie\",\"S.R.O.\",\"Uncategorized\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod\/\",\"url\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod\/\",\"name\":\"Ako zap\u00edsa\u0165 alebo zmeni\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod zadarmo - n\u00e1vod - Firm\u00e1re\u0148.sk\",\"isPartOf\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zapisat-konecneho-uzivatela-vyhod-zadarmo-navod\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2019\/06\/Konecny_uzivatel_vyhod.jpg\",\"datePublished\":\"2019-06-26T06:16:01+00:00\",\"dateModified\":\"2022-09-17T12:17:55+00:00\",\"author\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b\"},\"description\":\"Kompletn\u00fd n\u00e1vod ako zap\u00edsa\u0165 kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod do obchodn\u00e9ho registra pre esero\u010dky. 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Plat\u00ed to aj pre jedno-osobov\u00e9 SRO a aj vtedy, ke\u010f firma nem\u00e1 z\u00e1kazky od \u0161t\u00e1tu. Z\u00e1pis do registra je s\u00edce zadarmo, ale zdola\u0165 cel\u00fd proces nemus\u00ed by\u0165 a\u017e tak\u00e9 jednoduch\u00e9. O \u010do vlastne ide a ako to zvl\u00e1dnu\u0165 bez pomoci? Pre\u010d\u00edtajte si tento \u010dl\u00e1nok a stiahnite si kompletn\u00fd n\u00e1vod.<\/strong><\/em><\/p>\n","_links":{"self":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/1751","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/comments?post=1751"}],"version-history":[{"count":5,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/1751\/revisions"}],"predecessor-version":[{"id":4308,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/1751\/revisions\/4308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media\/1755"}],"wp:attachment":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media?parent=1751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/categories?post=1751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/tags?post=1751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}