{"id":177,"date":"2014-11-04T15:55:00","date_gmt":"2014-11-04T14:55:00","guid":{"rendered":"http:\/\/localhost\/firmaren\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/"},"modified":"2024-05-07T09:50:56","modified_gmt":"2024-05-07T07:50:56","slug":"preruste-alebo-zruste-si-zivnost-ku-koncu-roka","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/","title":{"rendered":"Preru\u0161te alebo zru\u0161te si \u017eivnos\u0165 a u\u0161etrite na odvodoch"},"content":{"rendered":"<div class=\"gmail_default\">Ak ste na \u017eivnos\u0165 minul\u00fd rok zarobili viac ako 7 824 eur a u\u017e ju viac nepotrebujete, zru\u0161te alebo pozastavte si ju najnesk\u00f4r do 30. j\u00fana 2024. Ak ste doteraz soci\u00e1lku neplatili, vyhnete sa tak povinnosti plati\u0165 mesa\u010dn\u00e9 soci\u00e1lne odvody vo v\u00fd\u0161ke 216,13 eur u\u017e od 1. j\u00fala 2024.<\/div>\n<div><\/div>\n<div class=\"gmail_default\">Kto soci\u00e1lne odvody neplatil a v minulom roku nezarobil viac ako 7 824 eur eur, odvody nebude plati\u0165 aj na\u010falej a ak nem\u00e1 in\u00fd d\u00f4vod na skon\u010denie s podnikan\u00edm, so zru\u0161en\u00edm alebo pozastaven\u00edm nepotrebnej \u017eivnosti sa pon\u00e1h\u013ea\u0165 nemus\u00ed.<\/div>\n<h2>Preru\u0161i\u0165 alebo zru\u0161i\u0165 \u017eivnos\u0165?<\/h2>\n<p>Ak sa k podnikaniu u\u017e nevr\u00e1tite, \u017eivnos\u0165 si zru\u0161te. Zalo\u017ei\u0165 si ju m\u00f4\u017eete kedyko\u013evek nanovo. Ak v\u0161ak do bud\u00facna e\u0161te pl\u00e1nujete podnika\u0165 alebo m\u00e1te sez\u00f3nnu pr\u00e1cu \u010di jednoducho cestujete na dlh\u0161\u00ed \u010das do zahrani\u010dia, \u017eivnos\u0165 sa oplat\u00ed sk\u00f4r pozastavi\u0165 (preru\u0161i\u0165). Preru\u0161enie \u017eivnosti sa oplat\u00ed aj vtedy, ak ste platcom DPH a chcete n\u00edm zosta\u0165 aj po obnoven\u00ed \u017eivnostensk\u00e9ho opr\u00e1vnenia.<\/p>\n<p><em><strong>TIP<\/strong>: Pozrite si najnov\u0161ie <a href=\"https:\/\/youtu.be\/fe7IOSEneNc\">video vysvet\u013euj\u00face v\u0161etky s\u00favislosti so zru\u0161en\u00edm a pozastaven\u00edm \u017eivnosti:<\/a><\/em><\/p>\n<p><iframe loading=\"lazy\" title=\"Zru\u0161enie alebo pozastavenie \u017eivnosti - v\u0161etko, \u010do potrebujete vedie\u0165\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/fe7IOSEneNc?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><\/p>\n<h2>Porovnanie: zru\u0161enie versus pozastavenie \u017eivnosti<\/h2>\n<table>\n<tbody>\n<tr style=\"mso-yfti-irow: 0; mso-yfti-firstrow: yes;\">\n<th>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">\u00a0<\/span><\/p>\n<\/th>\n<th>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">PRERU\u0160ENIE \u017dIVNOSTI<\/span><\/b><\/p>\n<\/th>\n<th>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">ZRU\u0160ENIE \u017dIVNOSTI<\/span><\/b><\/p>\n<\/th>\n<\/tr>\n<tr style=\"mso-yfti-irow: 1;\">\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Doba<\/span><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Preru\u0161enie \u017eivnosti je mo\u017en\u00e9 kedyko\u013evek a na ak\u00fako\u013evek dobu, av\u0161ak nie sp\u00e4tne. Doba preru\u0161enia mus\u00ed by\u0165 presne stanoven\u00e1.<\/span><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Doba nie je ohrani\u010den\u00e1. Odo d\u0148a skon\u010denia \u017eivnosti u\u017e \u017eivnostn\u00edk nie je podnikate\u013eom.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Obnovenie podnikania<\/span><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Podnikanie mo\u017eno obnovi\u0165 kedyko\u013evek po\u010das plynutia pozastavenia.<br \/>\n\u017divnos\u0165 sa automaticky obnov\u00ed po uplynut\u00ed stanovenej doby preru\u0161enia.<\/span><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Po zru\u0161en\u00ed \u017eivnosti nie je mo\u017en\u00e9 podnikanie obnovi\u0165, ale \u017eivnos\u0165 treba zalo\u017ei\u0165 nanovo.\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">N\u00e1klady na op\u00e4tovn\u00e9 podnikanie<\/span><\/b><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Obnovenie predch\u00e1dzaj\u00facej \u017eivnosti zadarmo, ak je automatick\u00e9. \u010cinnosti v\u00a0\u017eivnostenskom liste zost\u00e1vaj\u00fa rovnak\u00e9.<\/span><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Plat\u00ed sa cel\u00e1 suma za zalo\u017eenie, preto\u017ee ide o nov\u00e9 zalo\u017eenie \u017eivnosti. Poplatky za zalo\u017eenie \u017eivnosti sa v roku 2024 <a href=\"https:\/\/youtu.be\/eMcWELeDXFc\">zv\u00fd\u0161ili<\/a>.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Cena za slu\u017ebu ONLINE cez Firm\u00e1re\u0148 <\/span><\/b><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">19,- eur<\/span><\/b><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">19,- eur<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Soci\u00e1lne odvody<\/span><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Po\u010das preru\u0161enia sa soci\u00e1lne odvody neplatia.<br \/>\nPreru\u0161enie sa mus\u00ed ozn\u00e1mi\u0165 soci\u00e1lnej pois\u0165ovni do 30 dn\u00ed od preru\u0161enia.<\/span><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Od skon\u010denia \u017eivnosti sa soci\u00e1lne odvody neplatia.<br \/>\nZru\u0161enie sa nemus\u00ed oznamova\u0165 Soci\u00e1lnej pois\u0165ovni, preto\u017ee tak urob\u00ed \u017eivnostensk\u00fd \u00farad automaticky.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Zdravotn\u00e9 odvody<\/span><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Po\u010das pozastavenia \u017eivnosti sa zdravotn\u00e9 odvody neplatia.<\/span><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Od zru\u0161enia \u017eivnosti sa zdravotn\u00e9 odvody neplatia.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Dane<\/span><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Za obdobie kalend\u00e1rneho roka, v ktorom bola \u017eivnos\u0165 akt\u00edvna sa dane platia a da\u0148ov\u00e9 priznanie sa pod\u00e1va \u010do aj za jeden de\u0148 podnikania v roku. Preddavky na da\u0148 sa neplatia.<\/span><\/p>\n<\/td>\n<td>\n<p class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"><span style=\"font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: SK;\">Za obdobie kalend\u00e1rneho roka, v\u00a0ktorom bola \u017eivnos\u0165 akt\u00edvna sa dane platia a\u00a0da\u0148ov\u00e9 priznanie sa pod\u00e1va \u010do aj za jeden de\u0148 podnikania v roku.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pozor, pri preru\u0161en\u00ed \u017eivnosti sa <strong>\u017eivnos\u0165 automaticky obnov\u00ed<\/strong>, bez toho, aby v\u00e1s \u017eivnostensk\u00fd \u00farad na to upozornil. <strong>D\u00e1tum skon\u010denia pozastavenia si ustr\u00e1\u017ete.<\/strong><\/p>\n<p>Skon\u010denie \u017eivnosti alebo jej preru\u0161enie je mo\u017en\u00e9 nie len \u00faplne, teda pre v\u0161etky predmety podnikania, ale aj \u010diasto\u010dne, iba pre niektor\u00e9 z\u00a0predmetov podnikania, v\u00a0ktor\u00fdch u\u017e \u010falej nechcete podnika\u0165.<\/p>\n<h2>Kedy je najlep\u0161\u00ed \u010das zru\u0161i\u0165 alebo pozastavi\u0165 \u017eivnos\u0165<\/h2>\n<p>Najlep\u0161ie je ukon\u010di\u0165 biznis <strong>pred za\u010diatkom j\u00fala<\/strong> v tom roku, kedy by \u017eivnostn\u00edkovi vznikla povinnos\u0165 plati\u0165 pr\u00edspevky do soci\u00e1lnej pois\u0165ovne (t\u00e1 vznik\u00e1 na z\u00e1klade pr\u00edjmu za predch\u00e1dzaj\u00faci rok). Ak ste to nestihli, je lep\u0161ie skon\u010di\u0165 podnikanie <strong>ku koncu pr\u00edslu\u0161n\u00e9ho kalend\u00e1rneho roka<\/strong> &#8211; podnikate\u013e sa tak vyhne da\u0148ov\u00e9mu priznaniu za za\u010dat\u00fd rok.<\/p>\n<h2>Ako si pozastavi\u0165 alebo zru\u0161i\u0165 \u017eivnos\u0165?<\/h2>\n<p>Pozastavi\u0165 (preru\u0161i\u0165) alebo \u00faplne ukon\u010di\u0165 \u017eivnostensk\u00e9 podnikanie, m\u00f4\u017eete tromi sp\u00f4sobmi:<br \/>\n&#8211; osobne na \u017eivnostenskom \u00farade v\u00a0okresnom meste pod\u013ea v\u00e1\u0161ho trval\u00e9ho pobytu,<br \/>\n&#8211; elektronicky cez \u0161t\u00e1tnu str\u00e1nku <a href=\"https:\/\/www.slovensko.sk\/sk\/titulna-stranka\" target=\"_blank\" rel=\"noopener noreferrer\">slovensko.sk<\/a>,<br \/>\n&#8211; online cez jednoduch\u00fd port\u00e1l <a href=\"https:\/\/www.firmaren.sk\/zrusenie-pozastavenie-zivnosti\">firm\u00e1re\u0148.sk<\/a>.<\/p>\n<h2>3 d\u00f4vody pre\u010do si preru\u0161i\u0165 alebo zru\u0161i\u0165 \u017eivnos\u0165 cez port\u00e1l firm\u00e1re\u0148.sk<\/h2>\n<ol>\n<li><strong>Nemus\u00edte cestova\u0165<\/strong> osobne na \u017eivnostensk\u00fd \u00farad v\u00a0mieste svojho trval\u00e9ho bydliska (na inom \u00farade ako tam, kde b\u00fdvate to toti\u017e osobne nevybav\u00edte)<\/li>\n<li><strong>U\u0161etr\u00edte \u010das aj\u00a0dovolenku<\/strong> &#8211; ak pracujete, nemus\u00edte si bra\u0165 dovolenku na n\u00e1v\u0161tevu \u017eivnostensk\u00e9ho \u00faradu po\u010das ich \u00faradn\u00fdch hod\u00edn<\/li>\n<li><strong>Zjednodu\u0161\u00edte si \u017eivot \u2013 <\/strong>nemus\u00edte vyp\u013a\u0148a\u0165 nepreh\u013eadn\u00e9 formul\u00e1re alebo sa tr\u00e1pi\u0165 so \u0161t\u00e1tnym port\u00e1lom<\/li>\n<\/ol>\n<p><strong><a href=\"https:\/\/www.firmaren.sk\/zrusenie-pozastavenie-zivnosti\">Pozastavenie alebo zru\u0161enie \u017eivnosti<\/a> stoj\u00ed cez port\u00e1l firm\u00e1re\u0148.sk iba 19 eur.<\/strong><br \/>\nTreba v\u0161ak poznamena\u0165, \u017ee niektor\u00ed \u013eudia st\u00e1le uprednost\u0148uj\u00fa vybavenie zru\u0161enia alebo pozastavenia \u017eivnosti tradi\u010dne, teda osobne. Vidia v\u00a0tom tieto v\u00fdhody:<\/p>\n<ul>\n<li>zru\u0161enie \u017eivnosti je bez poplatku a za pozastavenie \u017eivnosti (preru\u0161enie \u017eivnosti) zaplat\u00edte na \u00farade 4 eur\u00e1 (na zv\u00e1\u017eenie je u\u017e iba \u010das a n\u00e1klady na cestovanie, ktor\u00e9 tomu venujete),<\/li>\n<li>nie je potrebn\u00e1 \u010d\u00edta\u010dka ani eID.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a class=\"button\" href=\"https:\/\/www.firmaren.sk\/zrusenie-pozastavenie-zivnosti\">Chcem zru\u0161i\u0165 \/ pozastavi\u0165 \u017eivnos\u0165 r\u00fdchlo a iba za 19\u20ac<\/a><\/p>\n<h2><\/h2>\n<h2>Potvrdenie o zru\u0161en\u00ed alebo pozastaven\u00ed \u017eivnosti<\/h2>\n<p>Pri pozastaven\u00ed alebo zru\u0161en\u00ed \u017eivnosti online, \u017eivnostensk\u00fd \u00farad vyd\u00e1 potvrdenie, \u017ee \u017eivnos\u0165 je zru\u0161en\u00e1 alebo pozastaven\u00e1 od ur\u010dit\u00e9ho d\u0148a alebo ak si konkr\u00e9tny de\u0148 nezvol\u00edte, tak odo d\u0148a nasleduj\u00faceho po dni doru\u010denia ozn\u00e1menia o zru\u0161en\u00ed alebo pozastaven\u00ed \u017eivnosti. Potvrdenie v\u00e1m \u00farad doru\u010d\u00ed do 30 dn\u00ed.<\/p>\n<h2>\u010co treba urobi\u0165 po zru\u0161en\u00ed alebo pozastaven\u00ed \u017eivnosti<\/h2>\n<p><iframe loading=\"lazy\" title=\"Dane a odvody po\u010das preru\u0161enia \u017eivnosti\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/ptTKxWAA1Nk?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><\/p>\n<p><strong>Da\u0148ov\u00fd \u00farad:<\/strong><br \/>\n\u017divnostensk\u00fd \u00farad a Firm\u00e1re\u0148 cez tento \u00farad automaticky ozn\u00e1mi zru\u0161enie alebo pozastavenie \u017eivnosti da\u0148ov\u00e9mu \u00faradu. Po doru\u010den\u00ed potvrdenia o zru\u0161en\u00ed \u017eivnosti treba da\u0148ov\u00fd \u00farad po\u017eiada\u0165 o zru\u0161enie registr\u00e1cie a vr\u00e1ti\u0165 karti\u010dku DI\u010c (osved\u010denie o registr\u00e1cii pre da\u0148 z pr\u00edjmu), a to do konca nasledovn\u00e9ho mesiaca po mesiaci, v ktorom do\u0161lo k pozastaveniu alebo zru\u0161eniu \u017eivnosti. O zru\u0161enie registr\u00e1cie po\u017eiadajte iba v pr\u00edpade, ak nem\u00e1te in\u00e9 pr\u00edjmy SZ\u010cO (napr\u00edklad z pren\u00e1jmu bytu, finan\u010dn\u00e9 poradenstvo a podobne).<\/p>\n<p>Ak ste platite\u013eom DPH, je potrebn\u00e9 vr\u00e1ti\u0165 aj karti\u010dku pre I\u010c DPH (osved\u010denie o registr\u00e1cii pre da\u0148 z pridanej hodnoty) a tie\u017e po\u017eiada\u0165 o zru\u0161enie registr\u00e1cie pre DPH elektronicky. Tu je v\u0161ak pri pozastaven\u00ed \u017eivnosti (na rozdiel od zru\u0161enia \u017eivnosti) mo\u017enos\u0165 neru\u0161i\u0165 registr\u00e1ciu DPH a pod\u00e1va\u0165 nulov\u00e9 da\u0148ov\u00e9 priznania pre DPH \u010falej. Pora\u010fte sa s <a href=\"https:\/\/www.moja.firmaren.sk\/uctovnici\">\u00fa\u010dtovn\u00edkom<\/a>.<\/p>\n<p>Nezabudnite ani na da\u0148ov\u00e9 priznanie \u010di \u00fa\u010dtovn\u00fa z\u00e1vierku, ktor\u00e1 sa rob\u00ed pod\u013ea toho, kedy bola \u010dinnos\u0165 ukon\u010den\u00e1. Ak kon\u010d\u00edte podnikanie po\u010das roka, po uzatvoren\u00ed \u00fa\u010dtovn\u00fdch kn\u00edh \u010di da\u0148ovej evidencie urobte mimoriadnu \u00fa\u010dtovn\u00fa z\u00e1vierku. Ak skon\u010d\u00edte podnikanie koncom decembra, rob\u00edte u\u017e len riadnu \u00fa\u010dtovn\u00fa z\u00e1vierku.<br \/>\n<strong><br \/>\nZdravotn\u00e1 pois\u0165ov\u0148a:<\/strong><br \/>\n\u017divnostensk\u00fd \u00farad automaticky ozn\u00e1mi zru\u0161enie alebo pozastavenie \u017eivnosti va\u0161ej zdravotnej pois\u0165ovni.<br \/>\n<strong><br \/>\nSoci\u00e1lna pois\u0165ov\u0148a:<\/strong><br \/>\nSoci\u00e1lna pois\u0165ov\u0148a v\u00e1m automaticky sama po\u0161le v lehote 20 dn\u00ed od z\u00e1niku soci\u00e1lneho poistenia inform\u00e1ciu o tejto skuto\u010dnosti, a teda u\u017e nemus\u00edte t\u00fato skuto\u010dnos\u0165 oznamova\u0165.\u00a0 Neplat\u00ed to pri preru\u0161en\u00ed \u017eivnosti, kde oznamovacia povinnos\u0165 st\u00e1le trv\u00e1.<br \/>\nAk m\u00e1te zamestnancov, pr\u00e1vne vz\u0165ahy s\u00a0nimi s\u00favisiace treba rie\u0161i\u0165 vopred.<br \/>\n<strong><br \/>\nOstatn\u00e9:<\/strong><br \/>\nSkon\u010denie ozn\u00e1mte aj v\u0161etk\u00fdm ostatn\u00fdm in\u0161tit\u00faci\u00e1m (napr. banky) a\u00a0zmluvn\u00fdm partnerom (dod\u00e1vate\u013eom, odberate\u013eom a\u00a0pod.). Urobte to \u010do najsk\u00f4r.<\/p>\n<p>TIP: Ak ste sa rozhodli <a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\" target=\"_blank\" rel=\"noopener noreferrer\">prejs\u0165 na esero\u010dku<\/a>, \u017eivnos\u0165 si ponechajte a\u017e do vtedy, k\u00fdm nebudete ma\u0165 v ruk\u00e1ch zaregistrovan\u00fa nov\u00fa firmu. Neru\u0161te \u017eivnos\u0165 sk\u00f4r. Vyhnete sa tak viacer\u00fdm probl\u00e9mom.<\/p>\n<p style=\"text-align: center;\"><a class=\"button\" href=\"https:\/\/www.firmaren.sk\/zrusenie-pozastavenie-zivnosti\">Chcem zru\u0161i\u0165 \/ pozastavi\u0165 \u017eivnos\u0165 r\u00fdchlo a iba za 19\u20ac<\/a><\/p>\n<p>T\u00edm port\u00e1lu firmaren.sk<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ak ste na \u017eivnos\u0165 minul\u00fd rok zarobili viac ako 7 824 eur a u\u017e ju viac nepotrebujete, zru\u0161te alebo pozastavte si ju najnesk\u00f4r do 30. j\u00fana 2024. Ak ste doteraz soci\u00e1lku neplatili, vyhnete sa tak povinnosti plati\u0165 mesa\u010dn\u00e9 soci\u00e1lne odvody vo v\u00fd\u0161ke 216,13 eur u\u017e od 1. j\u00fala 2024. Kto soci\u00e1lne odvody neplatil a v &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/\">Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":2653,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-177","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","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>Preru\u0161te alebo zru\u0161te si \u017eivnos\u0165 a u\u0161etrite na odvodoch - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"Ak\u00fd je rozdiel medzi preru\u0161en\u00edm a zru\u0161en\u00edm \u017eivnosti? A \u010do treba urobi\u0165 po skon\u010den\u00ed podnikania? Pozrite si tento podrobn\u00fd preh\u013ead.\" \/>\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\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Preru\u0161te alebo zru\u0161te si \u017eivnos\u0165 a u\u0161etrite na odvodoch - Firm\u00e1re\u0148.sk\" \/>\n<meta property=\"og:description\" content=\"Ak\u00fd je rozdiel medzi preru\u0161en\u00edm a zru\u0161en\u00edm \u017eivnosti? A \u010do treba urobi\u0165 po skon\u010den\u00ed podnikania? Pozrite si tento podrobn\u00fd preh\u013ead.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/\" \/>\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=\"2014-11-04T14:55:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-07T07:50:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2014\/11\/Zrusenie-zivnosti-online-firmaren.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1194\" \/>\n\t<meta property=\"og:image:height\" content=\"879\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"firmaren\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"firmaren\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 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\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/\"},\"author\":{\"name\":\"firmaren\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/515c58b8c904f3268e04dda744699cb3\"},\"headline\":\"Preru\u0161te alebo zru\u0161te si \u017eivnos\u0165 a u\u0161etrite na odvodoch\",\"datePublished\":\"2014-11-04T14:55:00+00:00\",\"dateModified\":\"2024-05-07T07:50:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/\"},\"wordCount\":1376,\"image\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2014\/11\/Zrusenie-zivnosti-online-firmaren.jpg\",\"articleSection\":[\"Uncategorized\",\"\u017divnosti\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/\",\"url\":\"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/\",\"name\":\"Preru\u0161te alebo zru\u0161te si \u017eivnos\u0165 a u\u0161etrite na odvodoch - Firm\u00e1re\u0148.sk\",\"isPartOf\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2014\/11\/Zrusenie-zivnosti-online-firmaren.jpg\",\"datePublished\":\"2014-11-04T14:55:00+00:00\",\"dateModified\":\"2024-05-07T07:50:56+00:00\",\"author\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/515c58b8c904f3268e04dda744699cb3\"},\"description\":\"Ak\u00fd je rozdiel medzi preru\u0161en\u00edm a zru\u0161en\u00edm \u017eivnosti? 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Pozrite si tento podrobn\u00fd preh\u013ead.","og_url":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/","og_site_name":"Firm\u00e1re\u0148.sk","article_publisher":"https:\/\/www.facebook.com\/Firmaren\/","article_published_time":"2014-11-04T14:55:00+00:00","article_modified_time":"2024-05-07T07:50:56+00:00","og_image":[{"width":1194,"height":879,"url":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2014\/11\/Zrusenie-zivnosti-online-firmaren.jpg","type":"image\/jpeg"}],"author":"firmaren","twitter_card":"summary_large_image","twitter_misc":{"Autor":"firmaren","Predpokladan\u00fd \u010das \u010d\u00edtania":"7 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/#article","isPartOf":{"@id":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/"},"author":{"name":"firmaren","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/515c58b8c904f3268e04dda744699cb3"},"headline":"Preru\u0161te alebo zru\u0161te si \u017eivnos\u0165 a u\u0161etrite na odvodoch","datePublished":"2014-11-04T14:55:00+00:00","dateModified":"2024-05-07T07:50:56+00:00","mainEntityOfPage":{"@id":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/"},"wordCount":1376,"image":{"@id":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/#primaryimage"},"thumbnailUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2014\/11\/Zrusenie-zivnosti-online-firmaren.jpg","articleSection":["Uncategorized","\u017divnosti"],"inLanguage":"sk-SK"},{"@type":"WebPage","@id":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/","url":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/","name":"Preru\u0161te alebo zru\u0161te si \u017eivnos\u0165 a u\u0161etrite na odvodoch - Firm\u00e1re\u0148.sk","isPartOf":{"@id":"https:\/\/www.firmaren.sk\/clanky\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/#primaryimage"},"image":{"@id":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/#primaryimage"},"thumbnailUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2014\/11\/Zrusenie-zivnosti-online-firmaren.jpg","datePublished":"2014-11-04T14:55:00+00:00","dateModified":"2024-05-07T07:50:56+00:00","author":{"@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/515c58b8c904f3268e04dda744699cb3"},"description":"Ak\u00fd je rozdiel medzi preru\u0161en\u00edm a zru\u0161en\u00edm \u017eivnosti? A \u010do treba urobi\u0165 po skon\u010den\u00ed podnikania? Pozrite si tento podrobn\u00fd preh\u013ead.","breadcrumb":{"@id":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/#primaryimage","url":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2014\/11\/Zrusenie-zivnosti-online-firmaren.jpg","contentUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2014\/11\/Zrusenie-zivnosti-online-firmaren.jpg","width":1194,"height":879,"caption":"Ako si zru\u0161i\u0165 \u017eivnos\u0165 r\u00fdchlo"},{"@type":"BreadcrumbList","@id":"https:\/\/www.firmaren.sk\/clanky\/preruste-alebo-zruste-si-zivnost-ku-koncu-roka\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/www.firmaren.sk\/clanky\/"},{"@type":"ListItem","position":2,"name":"Preru\u0161te alebo zru\u0161te si \u017eivnos\u0165 a u\u0161etrite na odvodoch"}]},{"@type":"WebSite","@id":"https:\/\/www.firmaren.sk\/clanky\/#website","url":"https:\/\/www.firmaren.sk\/clanky\/","name":"Firm\u00e1re\u0148.sk","description":"Blog o podnikan\u00ed","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.firmaren.sk\/clanky\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Person","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/515c58b8c904f3268e04dda744699cb3","name":"firmaren","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5b7a4e07d8b3988ed859a1dacb9f409ab0699fa800cc2f28d585f70dd25a8c8c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5b7a4e07d8b3988ed859a1dacb9f409ab0699fa800cc2f28d585f70dd25a8c8c?s=96&d=mm&r=g","caption":"firmaren"}}]}},"perex":"<p>Ak\u00fd je rozdiel medzi zru\u0161en\u00edm a pozastaven\u00edm \u017eivnosti? Ak \u017eivnos\u0165 nepotrebujete, zru\u0161te si ju alebo preru\u0161te. U\u0161etr\u00edte tak na odvodoch.<\/p>\n","_links":{"self":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/177","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/comments?post=177"}],"version-history":[{"count":6,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/177\/revisions"}],"predecessor-version":[{"id":5314,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/177\/revisions\/5314"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media\/2653"}],"wp:attachment":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media?parent=177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/categories?post=177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/tags?post=177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}