{"id":5535,"date":"2024-11-25T14:01:21","date_gmt":"2024-11-25T13:01:21","guid":{"rendered":"https:\/\/www.firmaren.sk\/clanky\/?p=5535"},"modified":"2026-03-25T10:17:34","modified_gmt":"2026-03-25T09:17:34","slug":"kedy-notar-nezaregistruje-neziskovku-pre-2","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/kedy-notar-nezaregistruje-neziskovku-pre-2\/","title":{"rendered":"Kedy not\u00e1r nezaregistruje neziskovku pre 2%?"},"content":{"rendered":"\n<p>Chyst\u00e1te sa registrova\u0165 ob\u010dianske zdru\u017eenie alebo in\u00fa neziskovku pre 2 %? Spoznajte d\u00f4vody, pre ktor\u00e9 not\u00e1r registr\u00e1ciu nemus\u00ed vykona\u0165. <a href=\"https:\/\/www.firmaren.sk\/clanky\/obcianske-zdruzenie-si-zaregistrujete-pre-2-uz-len-do-15-decembra\/\" target=\"_blank\" rel=\"noreferrer noopener\">Registr\u00e1cia prebieha ka\u017edoro\u010dne od septembra do 15. decembra.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Prij\u00edmate v roku 2026 dve percent\u00e1? Skontrolujte si, \u010di v\u00e1m nehroz\u00ed probl\u00e9m<\/h2>\n\n\n\n<p>Ak va\u0161e OZ v roku 2026 prij\u00edma 2 % z dane za rok 2025, znamen\u00e1 to, \u017ee ste boli pre tento \u00fa\u010del v septembri\u2013decembri 2025 \u00faspe\u0161ne zaregistrovan\u00ed u not\u00e1ra. To je dobr\u00e1 spr\u00e1va. <\/p>\n\n\n\n<p>Ale pozor \u2014 ak ste prij\u00edmali 2% aj v minulosti a ak chcete ma\u0165 rovnak\u00fd \u00faspech aj bud\u00faci rok, <strong>u\u017e teraz sa bl\u00ed\u017ei lehota na splnenie povinnosti, ktor\u00e1 ovplyvn\u00ed, \u010di sa budete m\u00f4c\u0165 u not\u00e1ra registrova\u0165 pre 2% aj tento rok<\/strong> (pre prij\u00edmanie dvoch percent v roku 2027 za rok 2026).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Limit je 3 320 eur za rok 2024<\/h2>\n\n\n\n<p>Neziskovky, ktor\u00e9 v roku 2024 z\u00edskali z asignovanej dane (2 %) za rok 2023 viac ako <strong>3\u00a0320 eur,<\/strong> <strong>musia do 31. m\u00e1ja 2026 zverejni\u0165 sp\u00f4sob pou\u017eitia<\/strong> t\u00fdchto pr\u00edspevkov v <a href=\"https:\/\/www.justice.gov.sk\/sluzby\/obchodny-vestnik\/zverejnovanie-specifikacie-pouzitia-prijateho-podielu-zaplatenej-dane-z-prijmov\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Obchodnom vestn\u00edku<\/a>. <\/p>\n\n\n\n<p>Ro\u010dn\u00fd preh\u013ead pr\u00edjemcov, ktor\u00ed z\u00edskali prostriedky z asignovanej dane v roku 2024 (z dane za rok 2023) sa zverejnil do 31. janu\u00e1ra 2025. Od toho momentu m\u00e1te 16 mesiacov na splnenie tejto povinnosti.<\/p>\n\n\n\n<p>Ak t\u00fato lehotu nestihnete, not\u00e1r ozetko pri registr\u00e1cii v septembri\u2013decembri 2026 do registra prij\u00edmate\u013eov <strong>pre rok 2027 nezap\u00ed\u0161e.<\/strong><\/p>\n\n\n\n<p>In\u00fdmi slovami, ak ste v roku <strong>2024<\/strong> prijali pr\u00edspevky z 2 % dane za rok <strong>2023<\/strong> vo v\u00fd\u0161ke <strong>menej ako 3\u00a0320 eur<\/strong>, t\u00e1to povinnos\u0165 sa v\u00e1s net\u00fdka.<\/p>\n\n\n\n<p>Sumy, ktor\u00e9 jednotliv\u00e9 neziskovky prijali v roku 2024 (za rok 2023) n\u00e1jdete v ofici\u00e1lnom <a href=\"https:\/\/www.financnasprava.sk\/_img\/pfsedit\/Dokumenty_PFS\/Elektronicke_sluzby\/Verejne_dostupne_elektronicke_sluzby\/informacne_zoznamy\/2025\/2025.01.31_Prijimatel_2perc.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">zozname <\/a><a href=\"https:\/\/www.financnasprava.sk\/_img\/pfsedit\/Dokumenty_PFS\/Elektronicke_sluzby\/Verejne_dostupne_elektronicke_sluzby\/informacne_zoznamy\/2026\/2026.01.31_Prijmael_2perc.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">pr\u00edjemcov podielu dane za rok 2025<\/a> alebo priamo na str\u00e1nke <a href=\"https:\/\/www.financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/zoznamy\/zoznam-prijimatelov-dane\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">financnasprava.sk<\/a><br><br><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>&#x1f4c5; Chronol\u00f3gia povinnost\u00ed (aktu\u00e1lne pre rok 2026):<\/strong> <br>1. OZ prijalo v roku 2024 viac ako 3\u00a0320 \u20ac z 2 % dane za rok 2023. <br>2. Pou\u017ei\u0165 prostriedky muselo do konca roku 2025. <br><strong>3. Zverejni\u0165 \u0161pecifik\u00e1ciu v Obchodnom vestn\u00edku mus\u00ed do 31. m\u00e1ja 2026.<\/strong> <br>4. Bezodkladne po zverejnen\u00ed nahl\u00e1si\u0165 not\u00e1rovi \u010d\u00edslo a ro\u010dn\u00edk vydania OV. <br>5. Ak to nespln\u00ed \u2192 not\u00e1r ho v septembri a\u017e decembri 2026 do registra pre rok 2027 nezap\u00ed\u0161e.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">D\u00f4sledky nezverejnenia<\/h2>\n\n\n\n<p>Ak va\u0161a organiz\u00e1cia nespln\u00ed povinnos\u0165 do <strong>31. m\u00e1ja 2026<\/strong> (zverejni\u0165 pou\u017eitie prostriedkov prijat\u00fdch v roku 2024 za rok 2023), not\u00e1r v\u00e1s v septembri\u2013decembri 2026 nezaregistruje a <strong>v roku 2027 nem\u00f4\u017eete prij\u00edma\u0165 2 % z dane<\/strong>.<br><br><strong>&#x26a0;&#xfe0f; \u010co robi\u0165, ak to nestihnete?<\/strong> Ak v\u00e1m t\u00e1to povinnos\u0165 vznikla (prekro\u010den\u00fd limit 3320 eur) a do 31. m\u00e1ja 2026 nezverejn\u00edte pou\u017eitie z\u00edskan\u00fdch pe\u0148az\u00ed, najbli\u017e\u0161ie sa budete m\u00f4c\u0165 <a href=\"https:\/\/www.firmaren.sk\/clanky\/obcianske-zdruzenie-si-zaregistrujete-pre-2-uz-len-do-15-decembra\/\" target=\"_blank\" rel=\"noreferrer noopener\">registrova\u0165 pre 2% a\u017e od septembra do decembra 2027<\/a> \u2014 za predpokladu, \u017ee si do 31. m\u00e1ja 2027 spln\u00edte nov\u00fa povinnos\u0165, ak v\u00e1m vznikne. Prij\u00edma\u0165 2 % potom budete m\u00f4c\u0165 a\u017e v roku 2028.<br><br><strong>Pozor: <\/strong>Od zverejnenia \u0161pecifik\u00e1cie v OV ste povinn\u00ed bezodkladne nahl\u00e1si\u0165 not\u00e1rovi \u010d\u00edslo a ro\u010dn\u00edk vydania Obchodn\u00e9ho vestn\u00edka. T\u00fato povinnos\u0165 treba plni\u0165 ka\u017edoro\u010dne pri ka\u017edej registr\u00e1cii.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Preh\u013ead: ktor\u00e1 povinnos\u0165 ovplyv\u0148uje ktor\u00fa registr\u00e1ciu<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Registr\u00e1cia<\/strong><\/td><td><strong>Prij\u00edmanie 2 %<\/strong><\/td><td><strong>Zverejni\u0165 v OV do<\/strong><\/td><td><strong>Za prostriedky<\/strong><\/td><\/tr><tr><td>sept\u2013dec 2025<\/td><td>rok 2026<\/td><td>31.5.2025<\/td><td>prijat\u00e9 v 2023 (za 2022)<\/td><\/tr><tr><td><strong>sept\u2013dec 2026<\/strong><\/td><td><strong>rok 2027<\/strong><\/td><td><strong>31.5.2026<\/strong><\/td><td><strong>prijat\u00e9 v 2024 (za 2023)<\/strong><\/td><\/tr><tr><td>sept\u2013dec 2027<\/td><td>rok 2028<\/td><td>31.5.2027<\/td><td>prijat\u00e9 v 2025 (za 2024)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Zv\u00fdraznen\u00fd riadok = aktu\u00e1lne relevantn\u00e9 (lehota 31.5.2026 e\u0161te len pr\u00edde).<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u010eal\u0161ie d\u00f4vody na odmietnutie registr\u00e1cie<\/h2>\n\n\n\n<p>Pre \u00faplnos\u0165 treba doda\u0165, \u017ee not\u00e1r preveruje aj <strong>\u010fal\u0161ie podmienky<\/strong>, ktor\u00fdch nesplnenie by viedlo k odmietnutiu registr\u00e1cie zdru\u017eenia pre 2%:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Neziskovka nesmie ma\u0165 dlhy<\/strong> na zdravotnom poisten\u00ed ani na soci\u00e1lnych odvodoch &#8211; toto si not\u00e1r over\u00ed s\u00e1m online.<\/li>\n\n\n\n<li><strong>Pr\u00e1vna forma<\/strong> neziskovy mus\u00ed by\u0165 jedna z t\u00fdch, ktor\u00e9 s\u00fa uveden\u00e9 v <a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2003\/595\/20240701#paragraf-50.odsek-4\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">z\u00e1kone<\/a> (\u00a7 50 ods. 4): ob\u010dianske zdru\u017eenie, nad\u00e1cia, neinvesti\u010dn\u00fd fond, neziskov\u00e1 organiz\u00e1cia, \u00fa\u010delov\u00e9 zariadenie cirkv\u00ed a pod.<\/li>\n\n\n\n<li><strong>\u010cinnosti (ciele) neziskovky<\/strong>, pre ktor\u00e9 vznikla, musia by\u0165 v s\u00falade so <a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2003\/595\/20240701#paragraf-50.odsek-5\" target=\"_blank\" rel=\"noreferrer noopener\">z\u00e1konom<\/a> &#8211; toto si over\u00edte v zakladate\u013eskom dokumente organiz\u00e1cie (napr. v <a href=\"https:\/\/www.firmaren.sk\/clanky\/stratili-ste-stanovy-obcianskeho-zdruzenia-poziadajte-o-duplikat\/\" target=\"_blank\" rel=\"noreferrer noopener\">stanov\u00e1ch<\/a>).<\/li>\n\n\n\n<li>Neziskovka mus\u00ed ma\u0165 <a href=\"https:\/\/www.firmaren.sk\/clanky\/nova-povinnost-pre-obcianske-zdruzenia-nahlaste-udaje-o-statutarnom-organe-navod\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>zap\u00edsan\u00e9ho \u0161tatut\u00e1ra<\/strong><\/a> v <a href=\"https:\/\/rpo.statistics.sk\/new\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">registri pr\u00e1vnick\u00fdch os\u00f4b<\/a>.<\/li>\n\n\n\n<li><strong>Rok zalo\u017eenia <\/strong>resp. vzniku organiz\u00e1cie mus\u00ed by\u0165 <a href=\"https:\/\/www.firmaren.sk\/clanky\/obcianske-zdruzenie-a-jeho-registracia-na-2\/\">skor\u0161\u00ed ako je aktu\u00e1lny rok<\/a> registr\u00e1cie pre 2% u not\u00e1ra. OZ zalo\u017een\u00e9 v roku 2026 sa m\u00f4\u017ee registrova\u0165 pre 2 % a\u017e v roku 2027.<\/li>\n<\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Ak chcete pobera\u0165 u\u017e tento rok 2% k\u00fapte <strong><a href=\"https:\/\/www.firmaren.sk\/hotove-obcianske-zdruzenia\" target=\"_blank\" rel=\"noreferrer noopener\">hotov\u00e9 zaregistrovan\u00e9 OZ<\/a>.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p><strong>Ak s\u00fahrn prijat\u00fdch podielov presiahol 33&nbsp;000 \u20ac:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Do 30 dn\u00ed zriadi\u0165 <strong>osobitn\u00fd bankov\u00fd \u00fa\u010det<\/strong> na pr\u00edjem a \u010derpanie podielov dane.<\/li>\n\n\n\n<li>Ma\u0165 <strong>\u00fa\u010dtovn\u00fa z\u00e1vierku overen\u00fa aud\u00edtorom<\/strong> (ak suma presiahla 35&nbsp;000 \u20ac).<\/li>\n\n\n\n<li>V\u00fdrok aud\u00edtora je s\u00fa\u010das\u0165ou \u0161pecifik\u00e1cie v Obchodnom vestn\u00edku.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Registr\u00e1ciu vybav\u00edme za v\u00e1s<\/h2>\n\n\n\n<p>Ak m\u00e1te v\u0161etky vy\u0161\u0161ie uveden\u00e9 podmienky pre registr\u00e1ciu va\u0161ej organiz\u00e1cie splnen\u00e9, ale nechcete sa zaobera\u0165 administrat\u00edvou, <a href=\"https:\/\/www.firmaren.sk\/kontakt\">nap\u00ed\u0161te n\u00e1m<\/a>, <strong>registr\u00e1ciu u not\u00e1ra vieme zabezpe\u010di\u0165 za v\u00e1s<\/strong>. <\/p>\n\n\n<p id=\"big-button-block_764392dc05e3b1b56767c311f7e076ca\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie\"\n            href=\"https:\/\/www.firmaren.sk\/zalozenie-obcianskeho-zdruzenia\">\n            zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie        <\/a>\n    <\/span>\n<\/p>\n\n<p id=\"big-button-block_7021cc99c1161aff10cd4074dce72683\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"K\u00fapi\u0165 hotov\u00e9 OZ registrovan\u00e9 na 2%\"\n            href=\"https:\/\/www.firmaren.sk\/hotove-obcianske-zdruzenia\">\n            K\u00fapi\u0165 hotov\u00e9 OZ registrovan\u00e9 na 2%        <\/a>\n    <\/span>\n<\/p>\n\n\n<h3 class=\"wp-block-heading\">S\u00fahrnn\u00e1 tabu\u013eka term\u00ednov<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Povinnos\u0165<\/strong><\/td><td><strong>Lehota<\/strong><\/td><td><strong>Kam \/ Komu<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>\u0160pecifik\u00e1cia 2 %<\/strong> (prijat\u00e9 v 2024)<\/td><td><strong>31. 05. 2026<\/strong><\/td><td>Obchodn\u00fd vestn\u00edk<\/td><\/tr><tr><td><strong>V\u00fdro\u010dn\u00e1 spr\u00e1va nad\u00e1cie<\/strong><\/td><td><strong>31. 05. 2026<\/strong><\/td><td>Ministerstvo vn\u00fatra<\/td><\/tr><tr><td><strong>V\u00fdkaz o transparentnosti<\/strong><\/td><td><strong>15. 07. 2026<\/strong><\/td><td>Register \u00fa\u010dtovn\u00fdch z\u00e1vierok<\/td><\/tr><tr><td><strong>V\u00fdro\u010dn\u00e1 spr\u00e1va (n.o., o.z.)<\/strong><\/td><td><strong>15. 07. 2026<\/strong><\/td><td>Register \u00fa\u010dtovn\u00fdch z\u00e1vierok<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Nov\u00fd V\u00fdkaz o transparentnosti (Novinka 2025)<\/h3>\n\n\n\n<p>Od 1. j\u00fana 2025 plat\u00ed nov\u00e1 legislat\u00edva. Toto je miesto, kde mnoh\u00e9 organiz\u00e1cie tento rok &#8222;pohoria&#8220;, preto\u017ee ide o nov\u00fd byrokratick\u00fd \u00fakon.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Koho sa t\u00fdka:<\/strong> V\u0161etky nad\u00e1cie a neziskov\u00e9 organiz\u00e1cie (n.o.). Ob\u010dianske zdru\u017eenia len vtedy, ak ich pr\u00edjmy v roku 2025 presiahli <strong>35 000 \u20ac<\/strong>.<\/li>\n\n\n\n<li><strong>Term\u00edn:<\/strong> Mus\u00ed by\u0165 ulo\u017een\u00fd v Registri \u00fa\u010dtovn\u00fdch z\u00e1vierok do <strong>15. j\u00fala 2026<\/strong>.<\/li>\n\n\n\n<li><strong>Obsah:<\/strong> Podrobn\u00fd preh\u013ead darcov a donorov nad ur\u010dit\u00fd limit (vzor ur\u010dilo MF SR opatren\u00edm 215\/2025 Z. z.).<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chyst\u00e1te sa registrova\u0165 ob\u010dianske zdru\u017eenie alebo in\u00fa neziskovku pre 2 %? Spoznajte d\u00f4vody, pre ktor\u00e9 not\u00e1r registr\u00e1ciu nemus\u00ed vykona\u0165. Registr\u00e1cia prebieha ka\u017edoro\u010dne od septembra do 15. decembra. Prij\u00edmate v roku 2026 dve percent\u00e1? Skontrolujte si, \u010di v\u00e1m nehroz\u00ed probl\u00e9m Ak va\u0161e OZ v roku 2026 prij\u00edma 2 % z dane za rok 2025, znamen\u00e1 to, &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/kedy-notar-nezaregistruje-neziskovku-pre-2\/\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":5543,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-obcianske-zdruzenia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kedy not\u00e1r nezaregistruje neziskovku pre 2%? - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"Chyst\u00e1te sa registrova\u0165 OZ pre 2 % z dane? 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