{"id":194,"date":"2024-08-23T10:13:00","date_gmt":"2024-08-23T08:13:00","guid":{"rendered":"http:\/\/localhost\/firmaren\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/"},"modified":"2024-08-23T10:13:23","modified_gmt":"2024-08-23T08:13:23","slug":"zalozte-si-obcianske-zdruzenie-este-do-konca-roka","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/","title":{"rendered":"Ne\u010dakajte a zalo\u017ete si ob\u010dianske zdru\u017eenie e\u0161te do konca roka"},"content":{"rendered":"<h2><b>\u010co je to ob\u010dianske zdru\u017eenie<\/b><\/h2>\n<span style=\"font-weight: 400;\">Ob\u010dianske zdru\u017eenie je pr\u00e1vnickou osobou, samostatn\u00fdm subjektom. M\u00f4\u017ee uzatv\u00e1ra\u0165 zmluvy, disponova\u0165 svojim majetkom, prij\u00edma\u0165 dary, uzatv\u00e1ra\u0165 pracovn\u00e9 zmluvy ako zamestn\u00e1vate\u013e a podobne.\u00a0<\/span>\n\n<span style=\"font-weight: 400;\">Ob\u010dianske zdru\u017eenia rad\u00edme do tzv. tretieho sektora, niekedy naz\u00fdvan\u00fd aj neziskov\u00fd sektor. Ich<\/span><span style=\"font-weight: 400;\"> hlavn\u00fdm cie\u013eom nie je dosahovanie zisku, ale podpora a rozvoj konkr\u00e9tnych z\u00e1ujmov alebo komun\u00edt.\u00a0<\/span>\n\n<span style=\"font-weight: 400;\">Dnes s\u00fa ob\u010dianske zdru\u017eenia ve\u013emi popul\u00e1rne, preto\u017ee m\u00f4\u017eu <\/span><b>prij\u00edma\u0165 podiel zo zaplatenej dane<\/b><span style=\"font-weight: 400;\"> (2 %) a <\/span><b>pom\u00e1ha\u0165 spolo\u010dn\u00e9mu <\/b><span style=\"font-weight: 400;\">alebo<\/span><b> charitat\u00edvnemu cie\u013eu<\/b><span style=\"font-weight: 400;\">. S\u00fa dobr\u00fdm n\u00e1strojom na presadzovanie ob\u010dianskych n\u00e1vrhov pred miestnymi a \u0161t\u00e1tnymi org\u00e1nmi a maj\u00fa aj viacer\u00e9 da\u0148ovo-odvodov\u00e9 prednosti.\u00a0<\/span>\n\n<b>Ciele zdru\u017eenia m\u00f4\u017eu by\u0165 r\u00f4zne:<\/b>\n<ol>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ochrana a podpora zdravia; prevencia, lie\u010dba, resocializ\u00e1cia drogovo z\u00e1visl\u00fdch v oblasti zdravotn\u00edctva a soci\u00e1lnych slu\u017eieb,<\/span><\/li>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">podpora a rozvoj telesnej kult\u00fary,<\/span><\/li>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">poskytovanie soci\u00e1lnej pomoci,<\/span><\/li>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">zachovanie kult\u00farnych hodn\u00f4t,<\/span><\/li>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">podpora vzdel\u00e1vania,<\/span><\/li>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ochrana \u013eudsk\u00fdch pr\u00e1v,<\/span><\/li>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ochrana a tvorba \u017eivotn\u00e9ho prostredia,<\/span><\/li>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">veda a v\u00fdskum,<\/span><\/li>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">organizovanie a sprostredkovanie dobrovo\u013en\u00edckej \u010dinnosti a pod.<\/span><\/li>\n<\/ol>\n<h2>Kedy sa oplat\u00ed zalo\u017ei\u0165 si ob\u010dianske zdru\u017eenie<\/h2>\nOb\u010dianske zdru\u017eenie mo\u017eno zalo\u017ei\u0165 kedyko\u013evek. Sta\u010d\u00ed n\u00e1pad alebo potreba zdru\u017ei\u0165 sa za ur\u010dit\u00fdm cie\u013eom. Samozrejme, ur\u010dit\u00e9 okolnosti, ktor\u00e9 m\u00f4\u017eu takpovediac zamie\u0161a\u0165 karty.\n\n<span style=\"font-weight: 400;\">Napr\u00edklad, ak m\u00e1 by\u0165 ob\u010dianske zdru\u017eenie registrovan\u00e9 ako pr\u00edjemca 2 % zo zaplatenej dane, je dobr\u00e9 urobi\u0165 tak \u010do najr\u00fdchlej\u0161ie, a stihn\u00fa\u0165 d\u00e1tum vzniku zdru\u017eenia <\/span><b>do konca decembra pr\u00edslu\u0161n\u00e9ho roka<\/b><span style=\"font-weight: 400;\">. Z\u00e1kon toti\u017e umo\u017e\u0148uje za tak\u00fdchto pr\u00edjemcov registrova\u0165 iba tie zdru\u017eenia, ktor\u00e9 vznikli do 31. decembra predch\u00e1dzaj\u00faceho kalend\u00e1rneho roka. <\/span>\n\n<b>Teda, ak chceme v roku 2024 registrova\u0165 zdru\u017eenie na 2 %, d\u00e1tum jeho vzniku mus\u00ed by\u0165 do 31. decembra 2023.<\/b>\n<h2>\u010co je potrebn\u00e9 na zalo\u017eenie ob\u010dianskeho zdru\u017eenia<\/h2>\n<strong>1. Tri osoby<\/strong>\nPodpisuj\u00fa n\u00e1vrh na registr\u00e1ciu zdru\u017eenia, ktor\u00fd sa potom pod\u00e1va na Ministerstvo vn\u00fatra SR. Tieto osoby tvoria tzv. pr\u00edpravn\u00fd v\u00fdbor. Aspo\u0148 jeden z nich mus\u00ed ma\u0165 viac ako 18 rokov.\n\n<strong>2. Dva dokumenty<\/strong>\n<ul>\n \t<li>Stanovy ob\u010dianskeho zdru\u017eenia<\/li>\n \t<li>N\u00e1vrh na registr\u00e1ciu &#8211; <a href=\"https:\/\/firmaren.sk\/clanky\/pozrite-si-desat-otazok-a-odpovedi-o-tom-ako-zalozit-obcianske-zdruzenie\/\" target=\"_blank\" rel=\"noopener noreferrer\">zalo\u017eenie ob\u010dianskeho zdru\u017eenia<\/a> (podpisuj\u00fa traja \u010dlenovia pr\u00edpravn\u00e9ho v\u00fdboru)<\/li>\n<\/ul>\n<strong>3. Kolky v hodnote 66 \u20ac<\/strong>\n<h2>Ako si zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie<\/h2>\nZalo\u017eenie ob\u010dianskeho zdru\u017eenia je mo\u017en\u00e9 urobi\u0165 dvomi sp\u00f4sobmi\n<ol>\n \t<li>Bez pomoci osobne v papierovej forme \u2013 poplatok 66 \u20ac (alebo 33 \u20ac v pr\u00edpade elektronick\u00e9ho podania).<\/li>\n \t<li>Online (napr\u00edklad online cez port\u00e1l <a href=\"https:\/\/www.firmaren.sk\/zalozenie-obcianskeho-zdruzenia\" target=\"_blank\" rel=\"noopener noreferrer\">www.firmaren.sk<\/a> \u2013 za poplatok 125 \u20ac, vr\u00e1tane poplatku a zabezpe\u010denia cel\u00e9ho procesu s vypracovan\u00edm v\u0161etk\u00fdch dokumentov)<\/li>\n \t<li><a href=\"https:\/\/www.firmaren.sk\/clanky\/zaloz-si-obcianske-zdruzenie-sam-sama\/\" target=\"_blank\" rel=\"noopener noreferrer\">Samostatne, s pomocou Firm\u00e1rne iba za 19 \u20ac<\/a> (vygenerujeme v\u00e1m dokumenty, poskytneme n\u00e1vody a porad\u00edme)<\/li>\n<\/ol>\n<span style=\"font-weight: 400;\">Pre\u010d\u00edtajte si <\/span><a href=\"https:\/\/www.firmaren.sk\/clanky\/ako-si-zaregistrovat-obcianske-zdruzenie\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">\u010dl\u00e1nok o porovnan\u00ed online zalo\u017eenia neziskovky a samostatne cez Firm\u00e1re\u0148. <\/span><\/a>\n<h2>Postup<\/h2>\n<h3><b>1. krok: V\u00fdber zakladaj\u00facich \u010dlenov, n\u00e1zvu a s\u00eddla zdru\u017eenia<\/b><\/h3>\n<strong>Tri osoby (zakladaj\u00faci \u010dlenovia)<\/strong>\nAspo\u0148 jedna osoba z nich mus\u00ed ma\u0165 viac ako 18 rokov. Podpisuj\u00fa n\u00e1vrh na registr\u00e1ciu zdru\u017eenia, ktor\u00fd sa pod\u00e1va na Ministerstvo vn\u00fatra SR. \u00a0Tieto osoby tvoria pr\u00edpravn\u00fd v\u00fdbor.\n\n<strong>N\u00e1zov zdru\u017eenia<\/strong>\n<ul>\n \t<li>nemus\u00ed obsahova\u0165 iba slov\u00e1 \u201eob\u010dianske zdru\u017eenie\u201c ale m\u00f4\u017ee to by\u0165 aj spolok, spolo\u010dnos\u0165, klub, \u0161portov\u00fd klub, asoci\u00e1cia, zv\u00e4z a\u00a0podobne<\/li>\n \t<li>mus\u00ed by\u0165 presn\u00fd, jednozna\u010dn\u00fd, zhodn\u00fd s n\u00e1vrhom na registr\u00e1ciu (vr\u00e1tane ve\u013ek\u00fdch a mal\u00fdch p\u00edsmen, poml\u010diek a podobne.)<\/li>\n \t<li>pod\u013ea \u00a7 6 ods. 4 citovan\u00e9ho z\u00e1kona mus\u00ed sa l\u00ed\u0161i\u0165 od pr\u00e1vnickej osoby, ktor\u00e1 u\u017e vyv\u00edja \u010dinnos\u0165 na \u00fazem\u00ed Slovenskej republiky \u2013 dobr\u00e9 je preto si overi\u0165 existenciu n\u00e1zvu napr\u00edklad na www.orsr.sk.<\/li>\n \t<li>ak je v n\u00e1zve ob\u010dianskeho zdru\u017eenia priezvisko fyzickej osoby, je potrebn\u00e9 k n\u00e1vrhu na registr\u00e1ciu predlo\u017ei\u0165 aj s\u00fahlas tejto osoby; ak t\u00e1to fyzick\u00e1 osoba ne\u017eije, s\u00fahlas jej dedi\u010dov, ak s\u00fa zn\u00e1mi.<\/li>\n<\/ul>\n<strong>S\u00eddlo zdru\u017eenia<\/strong>\nAdresou s\u00eddla sa rozumie n\u00e1zov obce s uveden\u00edm jej PS\u010c, ulica, \u010d\u00edslo domu. S\u00eddlom pr\u00e1vnickej osoby sa rozumie adresa, z ktorej sa riadi jej \u010dinnos\u0165.\n<h3><b>2. krok\u00a0 \u2013 Vypracovanie dvoch dokumentov<\/b><\/h3>\n<strong>Stanovy ob\u010dianskeho zdru\u017eenia <\/strong>musia pod\u013ea z\u00e1kona o\u00a0ob\u010dianskych zdru\u017eeniach obsahova\u0165 tieto z\u00e1kladn\u00e9 body:\n<ul>\n \t<li>n\u00e1zov a s\u00eddlo zdru\u017eenia<\/li>\n \t<li>cie\u013e \u010dinnosti<\/li>\n \t<li>org\u00e1ny zdru\u017eenia a sp\u00f4sob ich ustanovovania<\/li>\n \t<li>ur\u010denie org\u00e1nov a funkcion\u00e1rov opr\u00e1vnen\u00fdch kona\u0165 v mene zdru\u017eenia<\/li>\n \t<li>ustanovenia o organiza\u010dn\u00fdch jednotk\u00e1ch, ak bud\u00fa zriaden\u00e9 a bud\u00fa kona\u0165 vo svojom mene<\/li>\n \t<li>z\u00e1sady hospod\u00e1renia<\/li>\n \t<li>pr\u00e1va a povinnosti \u010dlenov<\/li>\n<\/ul>\n<strong>N\u00e1vrh na registr\u00e1ciu<\/strong> zdru\u017eenia by mal obsahova\u0165:\n<ul>\n \t<li>\u00fadaje o\u00a0troch zakladaj\u00facich \u010dlenov (nie menej) \u2013 ich men\u00e1 a\u00a0priezvisk\u00e1, d\u00e1tumy narodenia, rodn\u00e9 \u010d\u00edsla a\u00a0adresy trval\u00e9ho bydliska<\/li>\n \t<li>ur\u010denie, ktor\u00e1 osoba z\u00a0uveden\u00fdch troch je opr\u00e1vnen\u00e1 kona\u0165 v\u00a0mene zdru\u017eenia<\/li>\n \t<li>d\u00e1tum a\u00a0podpisy v\u0161etk\u00fdch troch zakladaj\u00facich \u010dlenov<\/li>\n \t<li>ozna\u010denie adres\u00e1ta &#8211; adresa Ministerstva vn\u00fatra SR<\/li>\n \t<li>pr\u00edlohy \u2013 2x stanovy a\u00a0zaplatenie spr\u00e1vneho poplatku<\/li>\n<\/ul>\n<h3><b>3. krok \u2013 Podanie n\u00e1vrhu na ministerstvo<\/b><\/h3>\nOb\u010dianske zdru\u017eenie sa registruje na Ministerstve vn\u00fatra SR, preto je mu potrebn\u00e9 doru\u010di\u0165:\n<ul>\n \t<li>n\u00e1vrh na registr\u00e1ciu zdru\u017eenia a\u00a0k\u00a0nemu prilo\u017ei\u0165<\/li>\n \t<li>stanovy zdru\u017eenia v\u00a0dvoch vyhotoveniach a<\/li>\n \t<li>doklad o\u00a0\u00fahrade spr\u00e1vneho poplatku<\/li>\n<\/ul>\n\n<span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem si zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie\" href=\"https:\/\/www.firmaren.sk\/zalozenie-obcianskeho-zdruzenia\" target=\"_blank\" rel=\"noopener noreferrer\">Chcem si zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie<\/a><\/span>\n<h2><b>Povinnosti ob\u010dianskeho zdru\u017eenia po zalo\u017een\u00ed<\/b><\/h2>\n<span style=\"font-weight: 400;\">Po zalo\u017een\u00ed ob\u010dianskeho zdru\u017eenia mus\u00edte splni\u0165 viacero povinnost\u00ed.\u00a0<\/span>\n\n<span style=\"font-weight: 400;\">Medzi hlavn\u00e9 patr\u00ed:<\/span>\n<ul>\n \t<li aria-level=\"1\"><strong>Dodr\u017eiavanie stanov<\/strong><\/li>\n<\/ul>\n<span style=\"font-weight: 400;\">V\u0161etko, \u010do sa t\u00fdka vn\u00fatornej organiz\u00e1cie ob\u010dianskeho zdru\u017eenia sa dodr\u017eiava pod\u013ea konkr\u00e9tneho znenia v jeho stanov\u00e1ch. Ka\u017ed\u00fa zmenu stanov alebo \u010dlenov \u0161tatut\u00e1rneho org\u00e1nu mus\u00edte ozn\u00e1mi\u0165 Ministerstvu vn\u00fatra SR.<\/span>\n<ul>\n \t<li aria-level=\"1\"><strong>Vedenie \u00fa\u010dtovn\u00edctva<\/strong><\/li>\n<\/ul>\n<span style=\"font-weight: 400;\">Ob\u010dianske zdru\u017eenie m\u00f4\u017ee vies\u0165 <\/span><b>podvojn\u00e9 alebo jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/b><span style=\"font-weight: 400;\">. Vies\u0165 jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo v\u0161ak m\u00f4\u017ee iba vtedy, ak nepodnik\u00e1 a jeho pr\u00edjmy v predch\u00e1dzaj\u00facom roku nepresiahli 200 000 \u20ac. Do tejto sumy sa zah\u0155\u0148aj\u00fa aj pr\u00edjmy z podielu zaplatenej dane.\u00a0<\/span>\n\n<span style=\"font-weight: 400;\">Ak ob\u010dianske zdru\u017eenie za\u010dne podnika\u0165 alebo jeho pr\u00edjmy v predch\u00e1dzaj\u00facom \u00fa\u010dtovnom obdob\u00ed dosiahnu 200 000 \u20ac, je va\u0161ou povinnos\u0165ou prejs\u0165 na podvojn\u00e9 \u00fa\u010dtovn\u00edctvo.<\/span>\n<ul>\n \t<li aria-level=\"1\"><strong>Registr\u00e1cia na da\u0148ovom \u00farade<\/strong><\/li>\n<\/ul>\n<span style=\"font-weight: 400;\">Ob\u010dianskemu zdru\u017eeniu vznik\u00e1 povinnos\u0165 registrova\u0165 sa na da\u0148ovom \u00farade na da\u0148 z pr\u00edjmov vtedy, ke\u010f z\u00edska <\/span><b>\u017eivnostensk\u00e9 opr\u00e1vnenie<\/b><span style=\"font-weight: 400;\">. Ak ob\u010dianske zdru\u017eenie z\u00edskava pr\u00edjmy z \u010dinnosti, na ktor\u00fa bolo zaregistrovan\u00e9, nem\u00e1 povinnos\u0165 registrova\u0165 sa na da\u0148ovom \u00farade pre da\u0148 z pr\u00edjmov. To v\u0161ak neplat\u00ed, ak m\u00e1 zamestnanca, ktor\u00e9mu vypl\u00e1ca pr\u00edjem zo z\u00e1vislej \u010dinnosti.\u00a0<\/span>\n\n<span style=\"font-weight: 400;\">Od roku 2022 da\u0148ov\u00fd \u00farad da\u0148ovn\u00edkov <\/span><b>automaticky registruje na da\u0148 z pr\u00edjmov<\/b><span style=\"font-weight: 400;\"> pod\u013ea ich z\u00e1pisu do registra pr\u00e1vnick\u00fdch os\u00f4b, podnikate\u013eov a org\u00e1nov verejnej moci.\u00a0<\/span>\n<ul>\n \t<li aria-level=\"1\"><strong>Pod\u00e1vanie da\u0148ov\u00e9ho priznania<\/strong><\/li>\n<\/ul>\n<span style=\"font-weight: 400;\">Ob\u010dianske zdru\u017eenie nemus\u00ed pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie, ak m\u00e1 iba pr\u00edjmy, ktor\u00e9 nie s\u00fa predmetom dane, pr\u00edjmy z \u010dlensk\u00fdch pr\u00edspevkov alebo pr\u00edjmy, z ktor\u00fdch sa da\u0148 u\u017e zrazila automaticky. Naopak, da\u0148ov\u00e9 priznanie mus\u00ed pod\u00e1va\u0165, ak m\u00e1 pr\u00edjmy z \u010dinnosti, na ktor\u00fa bolo zalo\u017een\u00e9 (aj ke\u010f s\u00fa tieto pr\u00edjmy osloboden\u00e9 od dane) a ak vykon\u00e1va podnikate\u013esk\u00fa \u010dinnos\u0165.<\/span>\n<!-- \/wp:post-content -->\n<span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem si zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie\" href=\"https:\/\/www.firmaren.sk\/zalozenie-obcianskeho-zdruzenia\" target=\"_blank\" rel=\"noopener noreferrer\">Chcem si zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie<\/a><\/span>\n<ul>\n \t<li aria-level=\"1\"><strong>Zdravotn\u00e1 a soci\u00e1lna pois\u0165ov\u0148a<\/strong><\/li>\n<\/ul>\n<span style=\"font-weight: 400;\">Ke\u010f v ob\u010dianskom zdru\u017een\u00ed za\u010dnete zamestn\u00e1va\u0165 \u013eud\u00ed, mus\u00edte o tom informova\u0165 zdravotn\u00e9 pois\u0165ovne, v ktor\u00fdch s\u00fa va\u0161i zamestnanci poisten\u00ed. Toto ozn\u00e1menie mus\u00edte urobi\u0165 do 8 pracovn\u00fdch dn\u00ed po n\u00e1stupe prv\u00e9ho zamestnanca. Rovnako mus\u00edte do 8 dn\u00ed prihl\u00e1si\u0165 aj ka\u017ed\u00e9ho nov\u00e9ho zamestnanca v zdravotnej pois\u0165ovni.<\/span>\n\n<span style=\"font-weight: 400;\">Ob\u010dianske zdru\u017eenie tie\u017e mus\u00edte zaregistrova\u0165 v Soci\u00e1lnej pois\u0165ovni, a to najnesk\u00f4r de\u0148 pred t\u00fdm, ako zamestn\u00e1te svojho prv\u00e9ho zamestnanca. Ka\u017ed\u00e9ho zamestnanca mus\u00edte prihl\u00e1si\u0165 do Soci\u00e1lnej pois\u0165ovne e\u0161te pred t\u00fdm, ako za\u010dne pracova\u0165.<\/span>\n<ul>\n \t<li aria-level=\"1\"><strong>Registr\u00e1cia pre DPH\u00a0<\/strong><\/li>\n<\/ul>\n<span style=\"font-weight: 400;\">Ob\u010dianske zdru\u017eenie sa mus\u00ed registrova\u0165 ako platite\u013e DPH, ak jeho obrat z dodan\u00fdch tovarov a slu\u017eieb na Slovensku za 12 po sebe nasleduj\u00facich mesiacov dosiahne 49 790 \u20ac. Registr\u00e1cia pre DPH je potrebn\u00e1 aj v \u0161pecifick\u00fdch pr\u00edpadoch, najm\u00e4 pri zahrani\u010dn\u00fdch transakci\u00e1ch. Ak zdru\u017eenie nakupuje tovar z in\u00fdch \u010dlensk\u00fdch \u0161t\u00e1tov E\u00da a dosiahne hranicu 14 000 \u20ac, mus\u00ed sa registrova\u0165.<\/span>\n\n<span style=\"font-weight: 400;\">Pri n\u00e1kupe alebo predaji slu\u017eieb v r\u00e1mci E\u00da sa registr\u00e1cia t\u00fdka len zdru\u017een\u00ed s podnikate\u013eskou \u010dinnos\u0165ou. Po registr\u00e1cii v\u00e1m m\u00f4\u017ee vznikn\u00fa\u0165 povinnos\u0165 pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie k DPH alebo s\u00fahrnn\u00fd v\u00fdkaz.<\/span>\n<ul>\n \t<li aria-level=\"1\"><strong>Registr\u00e1cia na poberanie 2 %\u00a0<\/strong><\/li>\n<\/ul>\n<span style=\"font-weight: 400;\">Pre\u010d\u00edtajte si odpovede na naj\u010dastej\u0161ie ot\u00e1zky <\/span><a href=\"https:\/\/www.firmaren.sk\/clanky\/obcianske-zdruzenie-a-jeho-registracia-na-2\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">o registr\u00e1cii OZ na 2 % z dane<\/span><\/a><span style=\"font-weight: 400;\">.<\/span>\n<ul>\n \t<li aria-level=\"1\"><strong>Overenie \u00fa\u010dtovnej z\u00e1vierky aud\u00edtorom<\/strong><\/li>\n<\/ul>\n<span style=\"font-weight: 400;\">T\u00fato povinnos\u0165 m\u00e1te vtedy, ak podiel zaplatenej dane prev\u00fd\u0161i 35 000 \u20ac za rok.\u00a0<\/span>\n<ul>\n \t<li aria-level=\"1\"><strong>Zverej\u0148ovanie 2 % v Obchodnom vestn\u00edku\u00a0<\/strong><\/li>\n<\/ul>\n<span style=\"font-weight: 400;\">Ak dostanete viac ako 3 320 \u20ac z podielu zaplatenej dane, mus\u00edte v Obchodnom vestn\u00edku zverejni\u0165, ko\u013eko pe\u0148az\u00ed ste dostali a na \u010do ste ich pou\u017eili.\u00a0<\/span>\n<ul>\n \t<li aria-level=\"1\"><strong>Vytvorenie osobitn\u00e9ho bankov\u00e9ho \u00fa\u010dtu<\/strong><\/li>\n<\/ul>\n<span style=\"font-weight: 400;\">V pr\u00edpade, \u017ee ako ob\u010dianske zdru\u017eenie z\u00edskate viac ako 33 000 \u20ac z podielu zaplatenej dane. Tento \u00fa\u010det bude sl\u00fa\u017ei\u0165 iba na spr\u00e1vu t\u00fdchto pe\u0148az\u00ed \u2013 na ich prij\u00edmanie a pou\u017e\u00edvanie.<\/span>\n\n<span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem si zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie\" href=\"https:\/\/www.firmaren.sk\/zalozenie-obcianskeho-zdruzenia\" target=\"_blank\" rel=\"noopener noreferrer\">Chcem si zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie<\/a><\/span><!-- \/wp:freeform -->","protected":false},"excerpt":{"rendered":"<p>\u010co je to ob\u010dianske zdru\u017eenie Ob\u010dianske zdru\u017eenie je pr\u00e1vnickou osobou, samostatn\u00fdm subjektom. M\u00f4\u017ee uzatv\u00e1ra\u0165 zmluvy, disponova\u0165 svojim majetkom, prij\u00edma\u0165 dary, uzatv\u00e1ra\u0165 pracovn\u00e9 zmluvy ako zamestn\u00e1vate\u013e a podobne.\u00a0 Ob\u010dianske zdru\u017eenia rad\u00edme do tzv. tretieho sektora, niekedy naz\u00fdvan\u00fd aj neziskov\u00fd sektor. Ich hlavn\u00fdm cie\u013eom nie je dosahovanie zisku, ale podpora a rozvoj konkr\u00e9tnych z\u00e1ujmov alebo komun\u00edt.\u00a0 Dnes &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/\">Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":195,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13,1],"tags":[],"class_list":["post-194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-obcianske-zdruzenia","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Zalo\u017eenie ob\u010dianskeho zdru\u017eenia<\/title>\n<meta name=\"description\" content=\"Ak si chcete zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie e\u0161te do konca tohto roka, urobte to \u010do najsk\u00f4r a nenech\u00e1vajte si to na posladn\u00fa chv\u00ed\u013eu. Bl\u00ed\u017ei sa koniec roka a registr\u00e1ciu by \u00farady nemuseli vybavi\u0165 e\u0161te s tohto-ro\u010dn\u00fdm d\u00e1tumom. Pre bud\u00faco-ro\u010dn\u00fa registr\u00e1ciu zdru\u017eenia &quot;na 2 percent\u00e1&quot; je tohto ro\u010dn\u00fd d\u00e1tum podmienkou.\" \/>\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\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zalo\u017eenie ob\u010dianskeho zdru\u017eenia\" \/>\n<meta property=\"og:description\" content=\"Ak si chcete zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie e\u0161te do konca tohto roka, urobte to \u010do najsk\u00f4r a nenech\u00e1vajte si to na posladn\u00fa chv\u00ed\u013eu. 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Pre bud\u00faco-ro\u010dn\u00fa registr\u00e1ciu zdru\u017eenia &quot;na 2 percent\u00e1&quot; je tohto ro\u010dn\u00fd d\u00e1tum podmienkou.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-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=\"2024-08-23T08:13:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-23T08:13:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/zalozenie-obcianskeho-zdruzenia.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"775\" \/>\n\t<meta property=\"og:image:height\" content=\"620\" \/>\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=\"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\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/\"},\"author\":{\"name\":\"firmaren\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/515c58b8c904f3268e04dda744699cb3\"},\"headline\":\"Ne\u010dakajte a zalo\u017ete si ob\u010dianske zdru\u017eenie e\u0161te do konca roka\",\"datePublished\":\"2024-08-23T08:13:00+00:00\",\"dateModified\":\"2024-08-23T08:13:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/\"},\"wordCount\":1660,\"image\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/zalozenie-obcianskeho-zdruzenia.jpg\",\"articleSection\":[\"Ob\u010dianske zdru\u017eenia\",\"Uncategorized\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/\",\"url\":\"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/\",\"name\":\"Zalo\u017eenie ob\u010dianskeho zdru\u017eenia\",\"isPartOf\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/zalozenie-obcianskeho-zdruzenia.jpg\",\"datePublished\":\"2024-08-23T08:13:00+00:00\",\"dateModified\":\"2024-08-23T08:13:23+00:00\",\"author\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/515c58b8c904f3268e04dda744699cb3\"},\"description\":\"Ak si chcete zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie e\u0161te do konca tohto roka, urobte to \u010do najsk\u00f4r a nenech\u00e1vajte si to na posladn\u00fa chv\u00ed\u013eu. 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Pre bud\u00faco-ro\u010dn\u00fa registr\u00e1ciu zdru\u017eenia \"na 2 percent\u00e1\" je tohto ro\u010dn\u00fd d\u00e1tum podmienkou.","og_url":"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/","og_site_name":"Firm\u00e1re\u0148.sk","article_publisher":"https:\/\/www.facebook.com\/Firmaren\/","article_published_time":"2024-08-23T08:13:00+00:00","article_modified_time":"2024-08-23T08:13:23+00:00","og_image":[{"width":775,"height":620,"url":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/zalozenie-obcianskeho-zdruzenia.jpg","type":"image\/jpeg"}],"author":"firmaren","twitter_card":"summary_large_image","twitter_misc":{"Autor":"firmaren","Predpokladan\u00fd \u010das \u010d\u00edtania":"8 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/#article","isPartOf":{"@id":"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/"},"author":{"name":"firmaren","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/515c58b8c904f3268e04dda744699cb3"},"headline":"Ne\u010dakajte a zalo\u017ete si ob\u010dianske zdru\u017eenie e\u0161te do konca roka","datePublished":"2024-08-23T08:13:00+00:00","dateModified":"2024-08-23T08:13:23+00:00","mainEntityOfPage":{"@id":"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/"},"wordCount":1660,"image":{"@id":"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/#primaryimage"},"thumbnailUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/zalozenie-obcianskeho-zdruzenia.jpg","articleSection":["Ob\u010dianske zdru\u017eenia","Uncategorized"],"inLanguage":"sk-SK"},{"@type":"WebPage","@id":"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/","url":"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/","name":"Zalo\u017eenie ob\u010dianskeho zdru\u017eenia","isPartOf":{"@id":"https:\/\/www.firmaren.sk\/clanky\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/#primaryimage"},"image":{"@id":"https:\/\/www.firmaren.sk\/clanky\/zalozte-si-obcianske-zdruzenie-este-do-konca-roka\/#primaryimage"},"thumbnailUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/zalozenie-obcianskeho-zdruzenia.jpg","datePublished":"2024-08-23T08:13:00+00:00","dateModified":"2024-08-23T08:13:23+00:00","author":{"@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/515c58b8c904f3268e04dda744699cb3"},"description":"Ak si chcete zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie e\u0161te do konca tohto roka, urobte to \u010do najsk\u00f4r a nenech\u00e1vajte si to na posladn\u00fa chv\u00ed\u013eu. Bl\u00ed\u017ei sa koniec roka a registr\u00e1ciu by \u00farady nemuseli vybavi\u0165 e\u0161te s tohto-ro\u010dn\u00fdm d\u00e1tumom. 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V tomto \u010dl\u00e1nku si uk\u00e1\u017eeme, ako na to.\u00a0<\/span><\/p>\n","_links":{"self":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/194","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=194"}],"version-history":[{"count":5,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/194\/revisions"}],"predecessor-version":[{"id":5435,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/194\/revisions\/5435"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media\/195"}],"wp:attachment":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media?parent=194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/categories?post=194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/tags?post=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}