{"id":4896,"date":"2026-03-01T15:42:00","date_gmt":"2026-03-01T14:42:00","guid":{"rendered":"https:\/\/www.firmaren.sk\/clanky\/?p=4896"},"modified":"2026-03-04T13:28:49","modified_gmt":"2026-03-04T12:28:49","slug":"volna-zivnost-vsetko-co-potrebujete-vediet","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/volna-zivnost-vsetko-co-potrebujete-vediet\/","title":{"rendered":"Vo\u013en\u00e1 \u017eivnos\u0165 &#8211; zoznam a podmienky pre rok 2026"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u010co je to vo\u013en\u00e1 \u017eivnos\u0165?<\/h2>\n\n\n\n<p><strong>Vo\u013en\u00e1 \u017eivnos\u0165 <\/strong>je pr\u00e1vna forma podnikania, v ktorej fyzick\u00e1 alebo pr\u00e1vnick\u00e1 osoba vykon\u00e1va svoju podnikate\u013esk\u00fa \u010dinnos\u0165 na z\u00e1klade \u017eivnostensk\u00e9ho opr\u00e1vnenia udelen\u00e9ho \u017eivnostensk\u00fdm \u00faradom bez povinnos\u0165 sp\u013a\u0148a\u0165 \u0161pecifick\u00e9 podmienky prev\u00e1dzkovania \u017eivnosti, teda <strong>bez potreby \u017eivnostensk\u00e9mu \u00faradu preukazova\u0165 vzdelanie alebo prax<\/strong> <strong>v pr\u00edslu\u0161nom odbore. <\/strong><\/p>\n\n\n\n<p>Cez <strong>vo\u013en\u00fa \u017eivnos\u0165 <\/strong>sa be\u017ene vykon\u00e1vaj\u00fa napr\u00edklad podnikate\u013esk\u00e9 \u010dinnosti ako: <em>marketingov\u00e9, poradensk\u00e9 a \u00fa\u010dtovn\u00e9 slu\u017eby, \u0161itie odevov, poskytovanie fitness tr\u00e9ningov alebo kreat\u00edvne profesie, ktor\u00e9 zah\u0155\u0148aj\u00fa fotografick\u00e9 \u010di grafick\u00e9 slu\u017eby.<\/em> Na princ\u00edpe vo\u013en\u00fdch \u017eivnost\u00ed funguj\u00fa aj eshopy alebo niektor\u00e9 kaviarne.<\/p>\n\n\n\n<p><strong>Minim\u00e1lne soci\u00e1lne odvody pre rok 2026<\/strong> pri prev\u00e1dzkovan\u00ed vo\u013enej \u017eivnosti s\u00fa <strong>303,11 \u20ac<\/strong>. Od roku 2026 plat\u00ed, \u017ee za\u010d\u00ednaj\u00faci \u017eivnostn\u00edci maj\u00fa odvodov\u00e9 pr\u00e1zdniny u\u017e len prv\u00fdch <strong>6 mesiacov<\/strong> od vzniku \u017eivnosti. Po uplynut\u00ed tejto doby za\u010dne plati\u0165 povinn\u00fd soci\u00e1lny odvod vo v\u00fd\u0161ke <strong>131,34 \u20ac mesa\u010dne<\/strong> (z osobitn\u00e9ho vymeriacieho z\u00e1kladu). <br>Minim\u00e1lne <strong>zdravotn\u00e9 odvody sa v roku 2026 zv\u00fd\u0161ili na 121,92 \u20ac<\/strong>. Pozrite si kr\u00e1tke video a dozviete sa viac o tom, <a href=\"https:\/\/www.firmaren.sk\/clanky\/odvody-zivnostnika-do-zdravotnej-poistovne\/\">ako plati\u0165 odvody do zdravotnej pois\u0165ovne<\/a>. Trochu in\u00e9 podmienky a zna\u010dn\u00e9 v\u00fdhody sa t\u00fdkaj\u00fa \u0161tudentov, ktor\u00ed si zalo\u017eili vo\u013en\u00fa \u017eivnos\u0165. V\u0161etko, \u010do \u0161tudent potrebuje vedie\u0165 pred zalo\u017een\u00edm vo\u013enej \u017eivnosti sme sp\u00edsali <a href=\"https:\/\/www.firmaren.sk\/clanky\/student-a-zivnost-ake-odvody-treba-platit\/\">v tomto \u010dl\u00e1nku<\/a>.<br><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>BOLO (2025):<\/strong> <br>Minim\u00e1lne soci\u00e1lne odvody: 237,02 \u20ac\/mes. Minim\u00e1lne zdravotn\u00e9 odvody: 107,25 \u20ac\/mes. Spolu: 344,27 \u20ac\/mes. Odvodov\u00e9 pr\u00e1zdniny: a\u017e do podania prv\u00e9ho DP.<\/td><td><strong>JE (2026):<\/strong> <br>Minim\u00e1lne soci\u00e1lne odvody: 303,11 \u20ac\/mes. Minim\u00e1lne zdravotn\u00e9 odvody: 121,92 \u20ac\/mes. Spolu: 425,03 \u20ac\/mes. Odvodov\u00e9 pr\u00e1zdniny: len prv\u00fdch 5 mesiacov.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem si zalo\u017ei\u0165 \u017eivnos\u0165 za 1\u20ac\" href=\"\/zalozenie-zivnosti\">Chcem si zalo\u017ei\u0165 \u017eivnos\u0165 za 1\u20ac<\/a><\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zoznam vo\u013en\u00fdch \u017eivnost\u00ed<\/h2>\n\n\n\n<p>Odbor \u017eivnostensk\u00e9ho podnikania na Ministerstve vn\u00fatra Slovenskej republiky uv\u00e1dza pribli\u017en\u00fd zoznam vo\u013en\u00fdch \u017eivnost\u00ed. Nach\u00e1dzaj\u00fa sa v \u0148om najbe\u017enej\u0161ie typy podnikate\u013esk\u00fdch \u010dinnost\u00ed, pre ktor\u00e9 si \u017eivnostn\u00edci zakladaj\u00fa vo\u013en\u00fa \u017eivnos\u0165. Tento zoznam v\u0161ak nie je fixn\u00fd, preto\u017ee ho \u017eiadatelia o \u017eivnos\u0165 m\u00f4\u017eu doplni\u0165 o vlastn\u00e9 \u010dinnosti v pr\u00edpade, \u017ee sa nestoto\u017e\u0148uj\u00fa s defin\u00edciami uveden\u00fdmi v zozname. Samozrejme, v\u017edy mus\u00ed \u00eds\u0165 o \u010dinnos\u0165, ktor\u00e1 spad\u00e1 do podmienok vo\u013enej \u017eivnosti tzn. \u017ee k jej v\u00fdkonu nepotrebujete potvrdenie alebo odborn\u00fa sp\u00f4sobilos\u0165, ako pri in\u00fdch typoch \u017eivnost\u00ed. Vlastn\u00e9 znenie vo\u013enej \u017eivnosti mus\u00ed by\u0165 dostato\u010dne zrozumite\u013en\u00e9, aby nenastala z\u00e1mena s remeselnou alebo viazanou \u017eivnos\u0165ou. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.minv.sk\/swift_data\/source\/verejna_sprava\/zivnostenske_podnikanie_ozp2\/Zoznam%20odporucanych%20oznaceni%20volnych%20zivnosti.pdf\">Kompletn\u00fd zoznam vo\u013en\u00fdch \u017eivnost\u00ed<\/a> pod\u013ea Ministerstva vn\u00fatra Slovenskej republiky. Ak v\u00e1s zauj\u00edma konkr\u00e9tne obsahov\u00e9 vymedzenie jednotliv\u00fdch \u017eivnost\u00ed, <a href=\"https:\/\/www.minv.sk\/swift_data\/source\/verejna_sprava\/zivnostenske_podnikanie_ozp2\/Zoznam%20odporucanych%20oznaceni%20volnych%20zivnosti.pdf\">na tejto str\u00e1nke sa dozviete viac<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Podmienky na z\u00edskanie opr\u00e1vnenia na prev\u00e1dzkovania vo\u013enej \u017eivnosti<\/h2>\n\n\n\n<p>Vo\u013en\u00e1 \u017eivnos\u0165 je najjednoduch\u0161\u00edm typom zalo\u017eenia \u017eivnosti, preto\u017ee na jej prev\u00e1dzkovanie nepotrebujete preukazova\u0165 \u017eiadnu odborn\u00fa sp\u00f4sobilos\u0165, ako je to napr\u00edklad pri viazanej \u017eivnosti. Jedin\u00e9, \u010do \u0161t\u00e1t vy\u017eaduje je, aby ste splnili tieto <strong>z\u00e1kladn\u00e9 podmienky<\/strong>: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dov\u0155\u0161enie 18. roku \u017eivota<\/li>\n\n\n\n<li>sp\u00f4sobilos\u0165 na pr\u00e1vne \u00fakony<\/li>\n\n\n\n<li>bez\u00fahonnos\u0165 (\u010dist\u00fd register trestov)<\/li>\n<\/ul>\n\n\n\n<p>Ak ide o pr\u00e1vnick\u00fa osobu tieto podmienky platia pre jej \u0161tatut\u00e1rny org\u00e1n, teda konate\u013ea. V pr\u00edpade zahrani\u010dnej pr\u00e1vnickej osoby mus\u00ed podmienky vo\u013enej \u017eivnosti sp\u013a\u0148a\u0165 osoba, ktor\u00e1 vedie podnik alebo organiza\u010dn\u00fa zlo\u017eku podniku. \u010eal\u0161ou z podmienok zalo\u017eenia vo\u013enej \u017eivnosti je<strong> \u00fahrada spr\u00e1vneho poplatku<\/strong>. O tom, ko\u013eko stoj\u00ed spr\u00e1vny poplatok a ako ho uhradi\u0165 si povieme v z\u00e1vere tohto \u010dl\u00e1nku. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Postup ohl\u00e1senia \u017eivnosti<\/h2>\n\n\n\n<p>Na to, aby ste mohli za\u010da\u0165 podnika\u0165 cez vo\u013en\u00fa \u017eivnos\u0165 mus\u00edte z\u00edska\u0165 <strong>osved\u010denie o \u017eivnostenskom opr\u00e1vnen\u00ed<\/strong>, ktor\u00e9 vyd\u00e1va \u017eivnostensk\u00fd \u00farad v mieste v\u00e1\u0161ho trval\u00e9ho bydliska. Prv\u00e9, \u010do potrebujete urobi\u0165 je nav\u0161t\u00edvi\u0165 okresn\u00fd \u017eivnostensk\u00fd \u00farad osobne alebo si na internete zada\u0165 do vyh\u013ead\u00e1vania port\u00e1l <a href=\"http:\/\/www.slovensko.sk\">www.slovensko.sk<\/a>. Druh\u00fdm krokom je vyplnenie formul\u00e1ra na ohl\u00e1senie \u017eivnosti. Premyslite si, v \u010dom budete podnika\u0165 a ko\u013eko predmetov podnikania chcete ma\u0165 zahrnut\u00fdch vo svojej vo\u013enej \u017eivnosti.<strong> \u017divnostensk\u00fd \u00farad bude od v\u00e1s po\u017eadova\u0165 z\u00e1kladn\u00e9 identifika\u010dn\u00e9 \u00fadaje, miesto trval\u00e9ho pobytu, miesto podnikania, predmet podnikania<\/strong> a v r\u00e1mci v\u00fdpisu z registra trestov aj men\u00e1 a priezvisk\u00e1 rodi\u010dov, resp. matky za slobodna. <\/p>\n\n\n\n<p>Vo Firm\u00e1ri v\u00e1m pon\u00fakame mo\u017enos\u0165 <a href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\">zalo\u017eenia \u017eivnosti online<\/a> <strong>r\u00fdchlo a jednoducho<\/strong>. Nemus\u00edte tr\u00e1vi\u0165 hodiny behan\u00edm po \u00faradoch alebo sa zaobera\u0165 technick\u00fdmi z\u00e1le\u017eitos\u0165ami spojen\u00fdmi s port\u00e1lom verejnej spr\u00e1vy, dokonca nepotrebujete ani eID. <strong>Ohl\u00e1senie \u017eivnosti vybav\u00edme za v\u00e1s<\/strong> a v\u0161etky dokumenty za\u0161leme elektronicky bez toho, aby ste museli niekam chodi\u0165. <\/p>\n\n\n\n<p><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem si zalo\u017ei\u0165 \u017eivnos\u0165 za 1\u20ac\" href=\"\/zalozenie-zivnosti\">Chcem si zalo\u017ei\u0165 \u017eivnos\u0165 za 1\u20ac<\/a><\/span><\/p>\n\n\n\n<p>Osved\u010denie o \u017eivnostenskom opr\u00e1vnen\u00ed by ste mali obdr\u017ea\u0165 <strong>do 3 pracovn\u00fdch dn\u00ed<\/strong> od odhl\u00e1senia \u017eivnosti. \u017divnostensk\u00fd \u00farad za v\u00e1s automaticky vybav\u00ed registr\u00e1ciu k dani z pr\u00edjmov na da\u0148ovom \u00farade, do syst\u00e9mu povinn\u00e9ho zdravotn\u00e9ho poistenia, do syst\u00e9mu povinn\u00e9ho soci\u00e1lneho poistenia a aj bezplatn\u00fd v\u00fdpis z registra trestov. <\/p>\n\n\n\n<p>Osved\u010denie o \u017eivnostenskom opr\u00e1vnen\u00ed si m\u00f4\u017eete prevzia\u0165 na \u017eivnostenskom \u00farade alebo v\u00e1m bude doru\u010den\u00e9 na adresu \u010di zaslan\u00e9 v elektronickej podobe, ak ste zakladali \u017eivnos\u0165 cez port\u00e1l verejnej spr\u00e1vy.<\/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=\"Ko\u013eko m\u00f4\u017eem ma\u0165 zap\u00edsan\u00fdch \u017eivnost\u00ed?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/v4BFDTwbz0s?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<h3 class=\"wp-block-heading\">Spr\u00e1vne poplatky<\/h3>\n\n\n\n<p>Ke\u010f u\u017e ste si vybrali predmet podnikania, ohl\u00e1sili \u017eivnos\u0165 na \u00farade a dolo\u017eili v\u0161etky potrebn\u00e9 dokumenty, ost\u00e1va len posledn\u00e1 vec &#8211; uhradi\u0165 spr\u00e1vny poplatok. Ak si <strong>zaklad\u00e1te \u017eivnos\u0165 osobne<\/strong> na \u017eivnostenskom \u00farade, mus\u00edte <strong>za ka\u017ed\u00fa vo\u013en\u00fa \u017eivnos\u0165 zaplati\u0165 7 \u20ac<\/strong>. Preferujete zalo\u017eenie \u017eivnosti online? V tom pr\u00edpade za \u017eivnos\u0165 <strong>neplat\u00edte<\/strong>. V\u00fdhodou <a href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\">zalo\u017eenia vo\u013enej \u017eivnosti cez Firm\u00e1re\u0148<\/a> je, \u017ee <strong>za 1 \u20ac si viete zalo\u017ei\u0165 \u013eubovo\u013en\u00fd po\u010det vo\u013en\u00fdch \u017eivnost\u00ed<\/strong>. Pri\u010dom osobne by ste napr\u00edklad pri 10 \u017eivnostiach zaplatili a\u017e 70 \u20ac.<\/p>\n\n\n\n<p><strong> Ako uhradi\u0165 spr\u00e1vny poplatok?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cez platobn\u00fd termin\u00e1l na \u017eivnostenskom \u00farade<\/li>\n\n\n\n<li>e-kolkom zak\u00fapen\u00fdm na pobo\u010dke Slovenskej po\u0161ty v po\u017eadovanej hodnote<\/li>\n\n\n\n<li>bankov\u00fdm prevodom<\/li>\n\n\n\n<li>po\u0161tovou pouk\u00e1\u017ekou<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Ak si zaklad\u00e1te \u017eivnos\u0165 online:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cez <a href=\"https:\/\/www.slovensko.sk\/sk\/slovnik\/detail\/_upvs\">\u00dastredn\u00fd port\u00e1l verejnej spr\u00e1vy<\/a><\/li>\n\n\n\n<li>cez internet banking na z\u00e1klade spr\u00e1vy o platobn\u00fdch podmienkach, ktor\u00fa n\u00e1jdete vo svojej elektronickej schr\u00e1nke&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Po \u00fahrade poplatku m\u00f4\u017eete za\u010da\u0165 podnika\u0165 v de\u0148, kedy nahl\u00e1site svoje podnikanie na \u017eivnostenskom \u00farade.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Pri rozhodovan\u00ed sa o zalo\u017een\u00ed \u017eivnosti je d\u00f4le\u017eit\u00e9 pozna\u0165 rozdiely medzi jednotliv\u00fdmi typmi \u017eivnost\u00ed. <strong>Vo\u013en\u00e1 \u017eivnos\u0165<\/strong> je najjednoduch\u0161ia forma podnikania, nevy\u017eaduje \u017eiadne \u0161peci\u00e1lne vzdelanie ani prax. Na rozdiel od nej, <strong><a rel=\"noreferrer noopener\" aria-label=\"remeseln\u00e1 \u017eivnos\u0165 (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.firmaren.sk\/clanky\/zoznam-remeselnych-zivnosti-pre-rok-2024\/\" target=\"_blank\">remeseln\u00e1<\/a><\/strong><a rel=\"noreferrer noopener\" aria-label=\"remeseln\u00e1 \u017eivnos\u0165 (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.firmaren.sk\/clanky\/zoznam-remeselnych-zivnosti-pre-rok-2024\/\" target=\"_blank\"> <\/a><strong><a rel=\"noreferrer noopener\" aria-label=\"remeseln\u00e1 \u017eivnos\u0165 (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.firmaren.sk\/clanky\/zoznam-remeselnych-zivnosti-pre-rok-2024\/\" target=\"_blank\">\u017eivnos\u0165<\/a><\/strong> vy\u017eaduje odborn\u00fa sp\u00f4sobilos\u0165, ktor\u00fa  z\u00edskate napr\u00edklad vyu\u010den\u00edm v danom odbore.<strong> <\/strong><a rel=\"noreferrer noopener\" aria-label=\"Viazan\u00e1 \u017eivnos\u0165 (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.firmaren.sk\/clanky\/viazana-zivnost-vsetko-co-potrebujete-vediet\/\" target=\"_blank\"><strong>Viazan\u00e1 \u017eivnos\u0165<\/strong><\/a> je niekde medzi &#8211; na jej prev\u00e1dzkovanie potrebujete sp\u013a\u0148a\u0165  \u0161pecifick\u00e9 podmienky, ktor\u00e9 sa l\u00ed\u0161ia v z\u00e1vislosti od  druhu \u010dinnosti. <\/p>\n\n\n\n<p>Ak zva\u017eujete \u010di sa viac oplat\u00ed <a rel=\"noreferrer noopener\" aria-label=\"zalo\u017ei\u0165 \u017eivnos\u0165 alebo s.r.o. (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.firmaren.sk\/clanky\/zivnost-alebo-s-r-o-co-sa-oplati-viac\/\" target=\"_blank\">zalo\u017ei\u0165 si \u017eivnos\u0165 alebo s.r.o.<\/a> alebo uva\u017eujete <a rel=\"noreferrer noopener\" aria-label=\"\u010do je v\u00fdhodnej\u0161ie, \u017eivnos\u0165 alebo TPP (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.youtube.com\/watch?v=wNDdnT8olt4\" target=\"_blank\">\u010do je v\u00fdhodnej\u0161ie, \u017eivnos\u0165 alebo TPP<\/a> pripravili sme pre v\u00e1s \u010dl\u00e1nok a aj kr\u00e1tke video.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Preh\u013ead zmien 2025 \u2192 2026<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;<\/td><td><strong>2025<\/strong><\/td><td><strong>2026<\/strong><\/td><\/tr><tr><td>Minim\u00e1lne soci\u00e1lne odvody<\/td><td>237,02 \u20ac<\/td><td><strong>303,11 \u20ac<\/strong><\/td><\/tr><tr><td>Minim\u00e1lne zdravotn\u00e9 odvody<\/td><td>107,25 \u20ac<\/td><td><strong>121,92 \u20ac<\/strong><\/td><\/tr><tr><td>Celkov\u00e9 min. odvody<\/td><td>344,27 \u20ac<\/td><td><strong>425,03 \u20ac<\/strong><\/td><\/tr><tr><td>Sadzba zdravotn\u00e9ho poistenia<\/td><td>15 %<\/td><td><strong>16 %<\/strong><\/td><\/tr><tr><td>Min. vymeriavac\u00ed z\u00e1klad (soc.)<\/td><td>715 \u20ac<\/td><td><strong>914,40 \u20ac<\/strong><\/td><\/tr><tr><td>Min. vymeriavac\u00ed z\u00e1klad (zdr.)<\/td><td>587,52 \u20ac<\/td><td><strong>762 \u20ac<\/strong><\/td><\/tr><tr><td>Odvodov\u00e9 pr\u00e1zdniny<\/td><td>Do podania 1. DP<\/td><td><strong>6 mesiacov<\/strong> od zalo\u017eenia \u017eivnosti<\/td><\/tr><tr><td>Mikro-odvod (n\u00edzky pr\u00edjem)<\/td><td>Neexistoval<\/td><td><strong>131,34 \u20ac\/mes.<\/strong><\/td><\/tr><tr><td>Spr\u00e1vny poplatok (osobne)<\/td><td>7 \u20ac \/ vo\u013en\u00e1 \u017eivnos\u0165<\/td><td><strong>7 \u20ac \/ vo\u013en\u00e1 \u017eivnos\u0165<\/strong><\/td><\/tr><tr><td>Spr\u00e1vny poplatok (online)<\/td><td>0 \u20ac<\/td><td><strong>0 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010co je to vo\u013en\u00e1 \u017eivnos\u0165? Vo\u013en\u00e1 \u017eivnos\u0165 je pr\u00e1vna forma podnikania, v ktorej fyzick\u00e1 alebo pr\u00e1vnick\u00e1 osoba vykon\u00e1va svoju podnikate\u013esk\u00fa \u010dinnos\u0165 na z\u00e1klade \u017eivnostensk\u00e9ho opr\u00e1vnenia udelen\u00e9ho \u017eivnostensk\u00fdm \u00faradom bez povinnos\u0165 sp\u013a\u0148a\u0165 \u0161pecifick\u00e9 podmienky prev\u00e1dzkovania \u017eivnosti, teda bez potreby \u017eivnostensk\u00e9mu \u00faradu preukazova\u0165 vzdelanie alebo prax v pr\u00edslu\u0161nom odbore. Cez vo\u013en\u00fa \u017eivnos\u0165 sa be\u017ene vykon\u00e1vaj\u00fa napr\u00edklad podnikate\u013esk\u00e9 &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/volna-zivnost-vsetko-co-potrebujete-vediet\/\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":4899,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,12,127,7],"tags":[],"class_list":["post-4896","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativne-zmeny","category-podnikanie","category-studenti","category-zivnosti"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vo\u013en\u00e1 \u017eivnost - zoznam a podmienky pre rok 2026<\/title>\n<meta name=\"description\" content=\"Kompletn\u00fd zoznam vo\u013en\u00fdch \u017eivnost\u00ed pre rok 2026. 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Na \u010do v\u0161etko si treba da\u0165 pozor pri ohlasovan\u00ed a ak\u00e9 s\u00fa \u010fal\u0161ie podmienky pri podnikan\u00ed na vo\u013en\u00fa \u017eivnos\u0165?","breadcrumb":{"@id":"https:\/\/www.firmaren.sk\/clanky\/volna-zivnost-vsetko-co-potrebujete-vediet\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.firmaren.sk\/clanky\/volna-zivnost-vsetko-co-potrebujete-vediet\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/volna-zivnost-vsetko-co-potrebujete-vediet\/#primaryimage","url":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2024\/01\/shutterstock_2296394497-1.jpg","contentUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2024\/01\/shutterstock_2296394497-1.jpg","width":6720,"height":4480},{"@type":"BreadcrumbList","@id":"https:\/\/www.firmaren.sk\/clanky\/volna-zivnost-vsetko-co-potrebujete-vediet\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/www.firmaren.sk\/clanky\/"},{"@type":"ListItem","position":2,"name":"Vo\u013en\u00e1 \u017eivnos\u0165 &#8211; zoznam a podmienky pre rok 2026"}]},{"@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\/fd3a833bdb56bcfc91258400a6d6540b","name":"Boris Kukumberg","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g","caption":"Boris Kukumberg"},"sameAs":["http:\/\/firmaren.sk"]}]}},"perex":"<p>Za\u010d\u00ednate podnika\u0165? Ak ste si zvolili \u017eivnos\u0165 ako formu podnikania, pr\u00e1ve vo\u013en\u00e1 \u017eivnos\u0165 patr\u00ed medzi tie jednoduch\u0161ie formy. V tomto \u010dl\u00e1nku n\u00e1jdete <strong>zoznam vo\u013en\u00fdch \u017eivnost\u00ed<\/strong> a aj v\u0161etky inform\u00e1cie, ktor\u00e9 potrebujete vedie\u0165 pre jej vybavenie a jej prev\u00e1dzkovanie.<\/p>\n","_links":{"self":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/4896","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=4896"}],"version-history":[{"count":5,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/4896\/revisions"}],"predecessor-version":[{"id":6244,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/4896\/revisions\/6244"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media\/4899"}],"wp:attachment":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media?parent=4896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/categories?post=4896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/tags?post=4896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}