{"id":6174,"date":"2026-02-12T10:49:12","date_gmt":"2026-02-12T09:49:12","guid":{"rendered":"https:\/\/www.firmaren.sk\/clanky\/?p=6174"},"modified":"2026-02-12T10:52:09","modified_gmt":"2026-02-12T09:52:09","slug":"ako-zalozit-s-r-o","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/ako-zalozit-s-r-o\/","title":{"rendered":"Ako zalo\u017ei\u0165 S.R.O. v roku 2026: Kompletn\u00fd postup krok za krokom"},"content":{"rendered":"\n<p><\/p>\n\n\n\n\n<p id=\"big-button-block_afbfee75a96985c0617d82fed1f0d4ed\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"zalo\u017ei\u0165 s.r.o. za 1 \u20ac\"\n            href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\/krok1\">\n            zalo\u017ei\u0165 s.r.o. za 1 \u20ac        <\/a>\n    <\/span>\n<\/p>\n\n\n<h2 class=\"wp-block-heading\"><strong>Podmienky pre zalo\u017eenie S.R.O. v roku 2026<\/strong><\/h2>\n\n\n\n<p>Nie ka\u017ed\u00fd si m\u00f4\u017ee zalo\u017ei\u0165 S.R.O. Pred za\u010dat\u00edm procesu si overte, \u010di sp\u013a\u0148ate v\u0161etky z\u00e1konn\u00e9 podmienky.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Kto si m\u00f4\u017ee zalo\u017ei\u0165 S.R.O.?<\/strong><\/h3>\n\n\n\n<p>Spolo\u010dn\u00edkom S.R.O. m\u00f4\u017ee by\u0165 ak\u00e1ko\u013evek fyzick\u00e1 alebo pr\u00e1vnick\u00e1 osoba bez oh\u013eadu na vek \u010di \u0161t\u00e1tnu pr\u00edslu\u0161nos\u0165. Na podanie n\u00e1vrhu na z\u00e1pis do obchodn\u00e9ho registra v\u0161ak <strong>mus\u00edte ma\u0165 18 rokov<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Kto si NEM\u00d4\u017dE zalo\u017ei\u0165 S.R.O.?<\/strong><\/h3>\n\n\n\n<p>S.R.O. si <strong>nem\u00f4\u017ee zalo\u017ei\u0165<\/strong> osoba, ktor\u00e1 je veden\u00e1 v zozname <strong>da\u0148ov\u00fdch dl\u017en\u00edkov <\/strong>(pokia\u013e nez\u00edska s\u00fahlas spr\u00e1vcu dane), m\u00e1 evidovan\u00e9 <strong>nedoplatky <\/strong>v Soci\u00e1lnej pois\u0165ovni alebo je veden\u00e1 ako povinn\u00fd v registri poveren\u00ed na vykonanie <strong>exek\u00facie<\/strong>. D\u00f4le\u017eit\u00e9: nedoplatky na zdravotnom poisten\u00ed nie s\u00fa prek\u00e1\u017ekou.<\/p>\n\n\n\n<p>Obchodn\u00fd register pri z\u00e1pise automaticky lustruje v\u0161etky tieto registre. Ak zist\u00ed nedoplatky, n\u00e1vrh na z\u00e1pis zamietne. Dlhy preto treba uhradi\u0165 pred podan\u00edm n\u00e1vrhu a po\u010dka\u0165, k\u00fdm v\u00e1s z registrov vyma\u017e\u00fa.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Podmienky pre konate\u013ea<\/strong><\/h3>\n\n\n\n<p>Konate\u013eom m\u00f4\u017ee by\u0165 len fyzick\u00e1 osoba<strong> star\u0161ia ako 18 rokov<\/strong>, ktor\u00e1 je sp\u00f4sobil\u00e1 na pr\u00e1vne \u00fakony, <strong>bez\u00fahonn\u00e1<\/strong> (bez z\u00e1znamu o vybran\u00fdch trestn\u00fdch \u010dinoch), nie je veden\u00e1 v registri exek\u00faci\u00ed a nem\u00e1 z\u00e1kaz vykon\u00e1va\u0165 funkciu \u0161tatut\u00e1rneho org\u00e1nu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Postup zalo\u017eenia S.R.O. v 7 krokoch<\/strong><\/h2>\n\n\n\n<p>Cel\u00fd proces m\u00f4\u017eete zvl\u00e1dnu\u0165 sami, alebo vyu\u017ei\u0165 slu\u017ebu sprostredkovate\u013ea. Ni\u017e\u0161ie n\u00e1jdete podrobn\u00fd postup pre rok 2026.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Krok 1: Z\u00e1kladn\u00e9 parametre spolo\u010dnosti<\/strong><\/h3>\n\n\n\n<p>E\u0161te pred sp\u00edsan\u00edm dokumentov si pripravte:<\/p>\n\n\n\n<p><strong>Obchodn\u00e9 meno \u2014 <\/strong>Mus\u00ed by\u0165 jedine\u010dn\u00e9. Overte si ho v obchodnom registri na <a href=\"https:\/\/www.orsr.sk\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">orsr.sk<\/a>. Od augusta 2026 bude mo\u017en\u00e9 si obchodn\u00e9 meno rezervova\u0165 vopred. Vyu\u017eite n\u00e1\u0161 <a href=\"https:\/\/www.firmaren.sk\/obchodne-meno-generator\">gener\u00e1tor obchodn\u00fdch mien<\/a>, ktor\u00fd hne\u010f over\u00ed, \u010di je obchodn\u00e9 meno dostupn\u00e9.&nbsp;<\/p>\n\n\n\n<p><strong>S\u00eddlo spolo\u010dnosti \u2014 <\/strong>M\u00f4\u017ee by\u0165 va\u0161a adresa, prenajat\u00fd priestor alebo <a href=\"https:\/\/www.firmaren.sk\/virtualne-sidlo\">virtu\u00e1lne s\u00eddlo<\/a>. Potrebujete p\u00edsomn\u00fd s\u00fahlas vlastn\u00edka nehnute\u013enosti s \u00faradne overen\u00fdm podpisom.<\/p>\n\n\n\n<p><strong>Spolo\u010dn\u00edci a konatelia \u2014 <\/strong>Ur\u010dite, kto bude vlastn\u00edkom (spolo\u010dn\u00edk) a kto bude firmu riadi\u0165 (konate\u013e). M\u00f4\u017ee to by\u0165 t\u00e1 ist\u00e1 osoba.<\/p>\n\n\n\n<p><strong>Predmety podnikania \u2014 <\/strong>Vyberte si zo <a href=\"https:\/\/www.firmaren.sk\/clanky\/volna-zivnost-vsetko-co-potrebujete-vediet\/\" target=\"_blank\" rel=\"noreferrer noopener\">zoznamu vo\u013en\u00fdch \u017eivnost\u00ed<\/a> (neobmedzen\u00fd po\u010det, bez poplatku). <a href=\"https:\/\/www.firmaren.sk\/clanky\/zoznam-remeselnych-zivnosti-pre-rok-2024\/\">Remeseln\u00e9<\/a> a <a href=\"https:\/\/www.firmaren.sk\/clanky\/viazana-zivnost-vsetko-co-potrebujete-vediet\/\">viazan\u00e9 \u017eivnosti<\/a> vy\u017eaduj\u00fa preuk\u00e1zanie odbornej sp\u00f4sobilosti.<\/p>\n\n\n\n<p><strong>Z\u00e1kladn\u00e9 imanie \u2014 <\/strong>Minim\u00e1lne 5 000 \u20ac (vklad jedn\u00e9ho spolo\u010dn\u00edka min. 750 \u20ac). Nemus\u00edte ho vklada\u0165 na bankov\u00fd \u00fa\u010det \u2014 sta\u010d\u00ed vyhl\u00e1senie spr\u00e1vcu vkladu. <a href=\"https:\/\/www.firmaren.sk\/clanky\/eserocku-si-uz-zalozite-aj-bez-vkladu-5000-eur-do-banky\/\">S.R.O. zalo\u017e\u00edte aj bez vkladu 5000 eur do banky.<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Krok 2: Zakladate\u013esk\u00e9 dokumenty<\/strong><\/h3>\n\n\n\n<p>Ak spolo\u010dnos\u0165 zaklad\u00e1 jedna osoba, priprav\u00ed sa zakladate\u013esk\u00e1 listina. Pri viacer\u00fdch spolo\u010dn\u00edkoch je to spolo\u010densk\u00e1 zmluva. Dokument mus\u00ed obsahova\u0165 <strong>obchodn\u00e9 meno, s\u00eddlo, predmety podnikania, v\u00fd\u0161ku z\u00e1kladn\u00e9ho imania a vkladov, ur\u010denie konate\u013eov a sp\u00f4sob ich konania.<\/strong><\/p>\n\n\n\n<p><strong>Sp\u00f4soby podpisu dokumentov v roku 2026:<\/strong><\/p>\n\n\n\n<p><strong>Elektronick\u00fd podpis (KEP) \u2014 <\/strong>Bezplatn\u00e9. Potrebujete eID kartu s \u010dipom a \u010d\u00edta\u010dku. Dokumenty podp\u00ed\u0161ete cez port\u00e1l <a href=\"https:\/\/www.slovensko.sk\/sk\/titulna-stranka\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">slovensko.sk<\/a> alebo qesportal.sk. V\u00fdsledn\u00fd form\u00e1t je .asice.<\/p>\n\n\n\n<p><strong>Not\u00e1rska z\u00e1pisnica \u2014 <\/strong>Cca 50\u2013150 \u20ac. Not\u00e1r over\u00ed toto\u017enos\u0165 zakladate\u013eov a potvrd\u00ed dokument.<\/p>\n\n\n\n<p><strong>Autoriz\u00e1cia advok\u00e1tom \u2014 <\/strong>Cca 100\u2013200 \u20ac. Advok\u00e1t over\u00ed zmluvu a vyd\u00e1 osved\u010denie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Krok 3: Splatenie z\u00e1kladn\u00e9ho imania<\/strong><\/h3>\n\n\n\n<p>Spr\u00e1vca vkladu (spravidla jeden zo spolo\u010dn\u00edkov) vyhotov\u00ed p\u00edsomn\u00e9 vyhl\u00e1senie o splaten\u00ed z\u00e1kladn\u00e9ho imania. Od roku 2016 <strong>nie je potrebn\u00e9 otv\u00e1ra\u0165 bankov\u00fd \u00fa\u010det a fyzicky tam vklada\u0165 5 000 \u20ac. Sta\u010d\u00ed \u010destn\u00e9 vyhl\u00e1senie spr\u00e1vcu vkladu<\/strong>, kt. je spravidla jeden zo zakladate\u013eov spolo\u010dnosti.<\/p>\n\n\n\n<p><strong>Pravidl\u00e1 splatenia: <\/strong>ak je jeden spolo\u010dn\u00edk, mus\u00ed splati\u0165 cel\u00fd vklad (5 000 \u20ac). Pri viacer\u00fdch spolo\u010dn\u00edkoch sta\u010d\u00ed 30 % vkladu ka\u017ed\u00e9ho spolo\u010dn\u00edka, pri\u010dom celkov\u00e1 suma mus\u00ed by\u0165 aspo\u0148 50 % z\u00e1kladn\u00e9ho imania (min. 2 500 \u20ac).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Krok 4: Ohl\u00e1senie \u017eivnosti<\/strong><\/h3>\n\n\n\n<p>Predmety podnikania S.R.O. zap\u00ed\u0161ete ako \u017eivnosti na pr\u00edslu\u0161nom \u017eivnostenskom \u00farade (pod\u013ea s\u00eddla). Podanie je mo\u017en\u00e9 elektronicky cez slovensko.sk alebo osobne.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Typ \u017eivnosti<\/strong><\/td><td><strong>Poplatok (papierovo)<\/strong><\/td><td><strong>Poplatok (elektronicky)<\/strong><\/td><\/tr><tr><td>Vo\u013en\u00e1 \u017eivnos\u0165<\/td><td><strong>7 \u20ac<\/strong><\/td><td><strong>0 \u20ac<\/strong><\/td><\/tr><tr><td>Remeseln\u00e1 \u017eivnos\u0165<\/td><td><strong>22 \u20ac<\/strong><\/td><td><strong>11 \u20ac<\/strong><\/td><\/tr><tr><td>Viazan\u00e1 \u017eivnos\u0165<\/td><td><strong>22 \u20ac<\/strong><\/td><td><strong>11 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u017divnostensk\u00fd \u00farad vyd\u00e1 osved\u010denie o \u017eivnostenskom opr\u00e1vnen\u00ed spravidla do 3 pracovn\u00fdch dn\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Krok 5: Podajte n\u00e1vrh na z\u00e1pis do obchodn\u00e9ho registra<\/strong><\/h3>\n\n\n\n<p>N\u00e1vrh sa pod\u00e1va v\u00fdlu\u010dne elektronicky cez port\u00e1l Ministerstva spravodlivosti SR. Mus\u00ed by\u0165 autorizovan\u00fd kvalifikovan\u00fdm elektronick\u00fdm podpisom (KEP). N\u00e1vrh podpisuj\u00fa v\u0161etci konatelia alebo ich splnomocnen\u00fd z\u00e1stupca (advok\u00e1t).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Povinn\u00e9 pr\u00edlohy k n\u00e1vrhu na z\u00e1pis<\/strong><\/h3>\n\n\n\n<p>\u2022&nbsp; &nbsp; &nbsp; &nbsp; Zakladate\u013esk\u00e1 listina \/ spolo\u010densk\u00e1 zmluva<\/p>\n\n\n\n<p>\u2022&nbsp; &nbsp; &nbsp; &nbsp; Vyhl\u00e1senie spr\u00e1vcu vkladu o splaten\u00ed z\u00e1kladn\u00e9ho imania<\/p>\n\n\n\n<p>\u2022&nbsp; &nbsp; &nbsp; &nbsp; S\u00fahlas vlastn\u00edka nehnute\u013enosti so zriaden\u00edm s\u00eddla (\u00faradne overen\u00fd podpis)<\/p>\n\n\n\n<p>\u2022&nbsp; &nbsp; &nbsp; &nbsp; Osved\u010denie o \u017eivnostenskom opr\u00e1vnen\u00ed<\/p>\n\n\n\n<p>\u2022&nbsp; &nbsp; &nbsp; &nbsp; Podpisov\u00fd vzor konate\u013ea \/ konate\u013eov<\/p>\n\n\n\n<p>\u2022&nbsp; &nbsp; &nbsp; &nbsp; Plnomocenstvo (ak n\u00e1vrh pod\u00e1va in\u00e1 osoba ako konate\u013e)<\/p>\n\n\n\n<p>\u2022&nbsp; &nbsp; &nbsp; &nbsp; \u010cestn\u00e9 vyhl\u00e1senie jedin\u00e9ho spolo\u010dn\u00edka (pri jednoosobovej S.R.O.)<\/p>\n\n\n\n<p>\u2022&nbsp; &nbsp; &nbsp; &nbsp; Doklad o zaplaten\u00ed s\u00fadneho poplatku<\/p>\n\n\n\n<p><strong>S\u00fadny poplatok: <\/strong>220 \u20ac (elektronick\u00e9 podanie). M\u00f4\u017eete vyu\u017ei\u0165 aj z\u00e1pis do obchodn\u00e9ho registra cez not\u00e1ra, pri\u010dom <a href=\"https:\/\/www.firmaren.sk\/clanky\/notarsky-poplatok-za-registraciu-s-r-o-do-obchodneho-registra\/\" target=\"_blank\" rel=\"noreferrer noopener\">not\u00e1rsky poplatok<\/a> je 204,06 \u20ac.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Krok 6: Z\u00e1pis do obchodn\u00e9ho registra<\/strong><\/h3>\n\n\n\n<p>Registrov\u00fd s\u00fad vykon\u00e1 z\u00e1pis v lehote 2 pracovn\u00fdch dn\u00ed od doru\u010denia kompletn\u00e9ho n\u00e1vrhu a zaevidovania poplatku. V praxi to m\u00f4\u017ee trva\u0165 3\u20135 dn\u00ed. D\u0148om z\u00e1pisu spolo\u010dnos\u0165 ofici\u00e1lne vznik\u00e1 a z\u00edskava I\u010cO.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Krok 7: Povinnosti po zalo\u017een\u00ed S.R.O.<\/strong><\/h3>\n\n\n\n<p>Po z\u00e1pise do obchodn\u00e9ho registra m\u00e1te nieko\u013eko povinnost\u00ed, na ktor\u00e9 nesmiete zabudn\u00fa\u0165:<\/p>\n\n\n\n<p><strong>Aktiv\u00e1cia elektronickej schr\u00e1nky \u2014 <\/strong>Do 15 dn\u00ed od z\u00e1pisu. Schr\u00e1nka sa aktivuje automaticky, ale mus\u00edte ju za\u010da\u0165 pou\u017e\u00edva\u0165.<\/p>\n\n\n\n<p><strong>Registr\u00e1cia na da\u0148ovom \u00farade \u2014 <\/strong>Da\u0148ov\u00fd \u00farad v\u00e1s zaregistruje na DI\u010c do 30 dn\u00ed od z\u00e1pisu automaticky (ak ste to za\u0161krtli v ohl\u00e1sen\u00ed \u017eivnost\u00ed). Inak podajte \u017eiados\u0165 sami.<\/p>\n\n\n\n<p><strong>Registr\u00e1cia na DPH \u2014 <\/strong>Povinn\u00e1 po prekro\u010den\u00ed obratu 50 000 \u20ac za 12 po sebe nasleduj\u00facich mesiacov. Dobrovo\u013en\u00e1 registr\u00e1cia je mo\u017en\u00e1 kedyko\u013evek.<\/p>\n\n\n\n<p><strong>Podnikate\u013esk\u00fd \u00fa\u010det v banke \u2014 <\/strong>Nie je z\u00e1konn\u00e1 povinnos\u0165, ale v praxi nevyhnutn\u00fd. Tip: Tatra banka pon\u00faka benefit vr\u00e1tenia poplatku za z\u00e1pis do OR.<\/p>\n\n\n\n<p><strong>\u00da\u010dtovn\u00edctvo \u2014 <\/strong>S.R.O. mus\u00ed vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo od prv\u00e9ho d\u0148a. Odpor\u00fa\u010dame <a href=\"https:\/\/www.moja.firmaren.sk\/uctovnici\" target=\"_blank\" rel=\"noreferrer noopener\">n\u00e1js\u0165 si \u00fa\u010dtovn\u00edka<\/a> e\u0161te pred zalo\u017een\u00edm.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nov\u00fd z\u00e1kon o obchodnom registri: \u010do sa men\u00ed?<\/strong><\/h2>\n\n\n\n<p>Parlament v janu\u00e1ri 2026 schv\u00e1lil nov\u00fd z\u00e1kon o obchodnom registri, ktor\u00fd v plnom rozsahu nahrad\u00ed doteraj\u0161\u00ed z\u00e1kon z roku 2003. <strong>\u00da\u010dinnos\u0165 nadobudne 17. augusta 2026.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Najd\u00f4le\u017eitej\u0161ie zmeny<\/strong><\/h3>\n\n\n\n<p><strong>Du\u00e1lny re\u017eim z\u00e1pisov \u2014 <\/strong>Od 17.8.2026 bud\u00fa z\u00e1pisy vykon\u00e1va\u0165 s\u00fady aj not\u00e1ri s\u00fabe\u017ene. Od 1.7.2027 prejd\u00fa prvoz\u00e1pisy a zmeny v\u00fdlu\u010dne na not\u00e1rov. V\u00fdmazy zostan\u00fa na s\u00fadoch.<\/p>\n\n\n\n<p><strong>Rezerv\u00e1cia obchodn\u00e9ho mena \u2014 <\/strong>Nov\u00e1 mo\u017enos\u0165 \u2014 obchodn\u00e9 meno si budete m\u00f4c\u0165 rezervova\u0165 e\u0161te pred vznikom spolo\u010dnosti. Register rezervovan\u00fdch mien bude vies\u0165 Okresn\u00fd s\u00fad \u017dilina.<\/p>\n\n\n\n<p><strong>Zastupovanie len cez profesion\u00e1lov \u2014 <\/strong>N\u00e1vrhy na z\u00e1pis bud\u00fa podlieha\u0165 autoriz\u00e1cii. Zastupova\u0165 spolo\u010dnos\u0165 pri z\u00e1pise bude m\u00f4c\u0165 len advok\u00e1t, not\u00e1r alebo zamestnanec spolo\u010dnosti.<\/p>\n\n\n\n<p><strong>Zakladanie bez \u017eivnostensk\u00e9ho opr\u00e1vnenia \u2014 <\/strong>Pri vo\u013en\u00fdch \u017eivnostiach bude mo\u017en\u00e9 poda\u0165 n\u00e1vrh na registr\u00e1ciu bez predch\u00e1dzaj\u00faceho ohl\u00e1senia \u017eivnosti \u2014 \u017eivnostensk\u00e9 opr\u00e1vnenie vznikne samotnou registr\u00e1ciou.<\/p>\n\n\n\n<p><strong>Pr\u00e1vne z\u00e1v\u00e4zn\u00fd online v\u00fdpis \u2014 <\/strong>V\u00fdpis z obchodn\u00e9ho registra zverejnen\u00fd online sa stane pr\u00e1vne z\u00e1v\u00e4zn\u00fdm dokumentom.<\/p>\n\n\n\n<p><strong>Praktick\u00fd dopad: <\/strong>Ak zaklad\u00e1te S.R.O. pred 17. augustom 2026, postupujete pod\u013ea s\u00fa\u010dasn\u00fdch pravidiel. Po tomto d\u00e1tume budete ma\u0165 na v\u00fdber medzi s\u00fadom a not\u00e1rom, \u010do m\u00f4\u017ee cel\u00fd proces ur\u00fdchli\u0165.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4 sp\u00f4soby, ako si zalo\u017ei\u0165 S.R.O.<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Sp\u00f4sob<\/strong><\/td><td><strong>Cena (orient.)<\/strong><\/td><td><strong>\u010cas<\/strong><\/td><td><strong>Pre koho<\/strong><\/td><\/tr><tr><td>S\u00e1m (elektronicky)<\/td><td>220 \u20ac<\/td><td>2\u20134 t\u00fd\u017edne<\/td><td>Sk\u00fasen\u00ed, s eID<\/td><\/tr><tr><td>Cez Firm\u00e1re\u0148<\/td><td>od 1 \u20ac + poplatky<\/td><td>8\u201314 dn\u00ed<\/td><td>V\u00e4\u010d\u0161ina podnikate\u013eov<\/td><\/tr><tr><td>Cez advok\u00e1ta<\/td><td>od 300 \u20ac + poplatky<\/td><td>1\u20132 t\u00fd\u017edne<\/td><td>Komplikovanej\u0161ie pr\u00edpady<\/td><\/tr><tr><td>K\u00fapa ready-made<\/td><td>od 500 \u20ac<\/td><td>1\u20133 dni<\/td><td>Urgentn\u00e9 pr\u00edpady<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<p id=\"big-button-block_afbfee75a96985c0617d82fed1f0d4ed\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"zalo\u017ei\u0165 s.r.o. za 1 \u20ac\"\n            href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\/krok1\">\n            zalo\u017ei\u0165 s.r.o. za 1 \u20ac        <\/a>\n    <\/span>\n<\/p>\n\n\n<h2 class=\"wp-block-heading\"><strong>Dane a odvody S.R.O. v roku 2026<\/strong><\/h2>\n\n\n\n<p>Jednou z hlavn\u00fdch v\u00fdhod S.R.O. je da\u0148ov\u00e1 efekt\u00edvnos\u0165. Tu je preh\u013ead aktu\u00e1lnych sadzieb:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Polo\u017eka<\/strong><\/td><td><strong>Sadzba \/ suma 2026<\/strong><\/td><\/tr><tr><td>Da\u0148 z pr\u00edjmov PO (do 100k \u20ac v\u00fdnosov)<\/td><td><strong>10 %<\/strong><\/td><\/tr><tr><td>Da\u0148 z pr\u00edjmov PO (100k\u20135M \u20ac)<\/td><td><strong>21 %<\/strong><\/td><\/tr><tr><td>Da\u0148 z pr\u00edjmov PO (nad 5M \u20ac)<\/td><td><strong>24 %<\/strong><\/td><\/tr><tr><td>Da\u0148 z dividend<\/td><td><strong>7 %<\/strong><\/td><\/tr><tr><td>Minim\u00e1lna da\u0148 (obrat do 50k \u20ac)<\/td><td><strong>340 \u20ac \/ rok<\/strong><\/td><\/tr><tr><td>Minim\u00e1lna da\u0148 (obrat 50k\u2013250k \u20ac)<\/td><td><strong>960 \u20ac \/ rok<\/strong><\/td><\/tr><tr><td>Minim\u00e1lna da\u0148 (obrat 250k\u2013500k \u20ac)<\/td><td><strong>1 920 \u20ac \/ rok<\/strong><\/td><\/tr><tr><td>Minim\u00e1lna da\u0148 (obrat nad 5M \u20ac)<\/td><td><strong>11 520 \u20ac \/ rok<\/strong><\/td><\/tr><tr><td>DPH (z\u00e1kladn\u00e1 sadzba)<\/td><td><strong>23 %<\/strong><\/td><\/tr><tr><td>Odvody konate\u013ea (bez odmeny)<\/td><td><strong>0 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>K\u013e\u00fa\u010dov\u00e1 v\u00fdhoda S.R.O.: <\/strong>Ak si konate\u013e nevypl\u00e1ca odmenu, neplat\u00ed \u017eiadne odvody do Soci\u00e1lnej a zdravotnej pois\u0165ovne. Zisk si vyplat\u00ed ako dividendu s da\u0148ou 7 %. Pri \u017eivnosti by z rovnak\u00e9ho pr\u00edjmu platil odvody 425+ \u20ac mesa\u010dne.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Z\u00e1kladn\u00e9 imanie 5 000 \u20ac: m\u00fdty vs. realita<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>M\u00fdtus<\/strong><\/td><td><strong>Realita<\/strong><\/td><\/tr><tr><td><em>Mus\u00edm ma\u0165 5 000 \u20ac na \u00fa\u010dte<\/em><\/td><td>Nie. Sta\u010d\u00ed p\u00edsomn\u00e9 vyhl\u00e1senie spr\u00e1vcu vkladu. Peniaze nemus\u00edte fyzicky nikam posiela\u0165.<\/td><\/tr><tr><td><em>Imanie mus\u00edm necha\u0165 v banke<\/em><\/td><td>Nie. Z\u00e1kladn\u00e9 imanie m\u00f4\u017eete okam\u017eite pou\u017ei\u0165 na podnikanie \u2014 n\u00e1kup tovaru, platby za slu\u017eby.<\/td><\/tr><tr><td><em>Z\u00e1kladn\u00e9 imanie je poplatok<\/em><\/td><td>Nie. S\u00fa to peniaze spolo\u010dnosti. Nevraciate ich nikomu, zost\u00e1vaj\u00fa vo firme.<\/td><\/tr><tr><td><em>Pl\u00e1nuje sa zru\u0161enie 5 000 \u20ac<\/em><\/td><td>\u00c1no. Legislat\u00edvne z\u00e1mery po\u010d\u00edtaj\u00fa so zaveden\u00edm flexibiln\u00e9ho kapit\u00e1lu v ni\u017e\u0161\u00edch sum\u00e1ch, ale zatia\u013e nebolo schv\u00e1len\u00e9.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Realistick\u00fd harmonogram: ko\u013eko trv\u00e1 zalo\u017eenie s.r.o?<\/strong><\/h2>\n\n\n\n<p><strong>De\u0148 1:&nbsp; <\/strong>Vyplnenie formul\u00e1ra \/ pr\u00edprava dokumentov<\/p>\n\n\n\n<p><strong>De\u0148 2\u20133:&nbsp; <\/strong>Kontrola dokumentov, podpis (elektronicky alebo u not\u00e1ra)<\/p>\n\n\n\n<p><strong>De\u0148 3\u20135:&nbsp; <\/strong>Podanie na \u017eivnostensk\u00fd \u00farad, \u010dakanie na osved\u010denie<\/p>\n\n\n\n<p><strong>De\u0148 5\u20138:&nbsp; <\/strong>Podanie n\u00e1vrhu na z\u00e1pis do OR + \u00fahrada poplatku<\/p>\n\n\n\n<p><strong>De\u0148 8\u201314:&nbsp; <\/strong>Z\u00e1pis do obchodn\u00e9ho registra (2\u20135 pracovn\u00fdch dn\u00ed)<\/p>\n\n\n\n<p><strong>Po z\u00e1pise:&nbsp; <\/strong>Aktiv\u00e1cia schr\u00e1nky, registr\u00e1cia na D\u00da, otvorenie \u00fa\u010dtu<br><br><a href=\"https:\/\/www.firmaren.sk\/clanky\/co-musim-urobit-po-zalozeni-sro\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u010co mus\u00edte urobi\u0165 po zalo\u017een\u00ed S.R.O<\/a>.?<\/p>\n\n\n\n<p><strong>Cez Firm\u00e1re\u0148.sk: <\/strong>Vy vypln\u00edte formul\u00e1r (10 min\u00fat) a podp\u00ed\u0161ete dokumenty. Zvy\u0161ok vybav\u00edme za v\u00e1s. Firma je pripraven\u00e1 na podnikanie do 14 dn\u00ed.<br><br><br><strong><a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\" target=\"_blank\" rel=\"noreferrer noopener\">Zalo\u017ete si S.R.O. online za 1 \u20ac<\/a><\/strong><\/p>\n\n\n\n<p><strong>Bez stresu. Bez \u00faradov. Do 14 dn\u00ed m\u00e1te firmu pripraven\u00fa na podnikanie.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>10 min\u00fat<\/strong> Vyplnenie formul\u00e1ra<\/td><td><strong>14 dn\u00ed<\/strong> Firma pripraven\u00e1 na podnikanie<\/td><td><strong>od 1 \u20ac<\/strong> Cena za zalo\u017eenie + s\u00fadny poplatok<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<p id=\"big-button-block_afbfee75a96985c0617d82fed1f0d4ed\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"zalo\u017ei\u0165 s.r.o. za 1 \u20ac\"\n            href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\/krok1\">\n            zalo\u017ei\u0165 s.r.o. za 1 \u20ac        <\/a>\n    <\/span>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>Podmienky pre zalo\u017eenie S.R.O. v roku 2026 Nie ka\u017ed\u00fd si m\u00f4\u017ee zalo\u017ei\u0165 S.R.O. Pred za\u010dat\u00edm procesu si overte, \u010di sp\u013a\u0148ate v\u0161etky z\u00e1konn\u00e9 podmienky. Kto si m\u00f4\u017ee zalo\u017ei\u0165 S.R.O.? Spolo\u010dn\u00edkom S.R.O. m\u00f4\u017ee by\u0165 ak\u00e1ko\u013evek fyzick\u00e1 alebo pr\u00e1vnick\u00e1 osoba bez oh\u013eadu na vek \u010di \u0161t\u00e1tnu pr\u00edslu\u0161nos\u0165. Na podanie n\u00e1vrhu na z\u00e1pis do obchodn\u00e9ho registra v\u0161ak mus\u00edte ma\u0165 &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/ako-zalozit-s-r-o\/\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":6175,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,5,1],"tags":[45,98,82,81],"class_list":["post-6174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie","category-s-r-o","category-uncategorized","tag-ako-si-zalozit","tag-eserocka","tag-s-r-o","tag-sro"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ako zalo\u017ei\u0165 S.R.O. - Kompletn\u00fd postup | Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"Kompletn\u00fd n\u00e1vod ako zalo\u017ei\u0165 S.R.O. v roku 2026. 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Postup v 7 krokoch, podmienky, poplatky, nov\u00fd z\u00e1kon o OR a povinnosti po zalo\u017een\u00ed.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.firmaren.sk\/clanky\/ako-zalozit-s-r-o\/\" \/>\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=\"2026-02-12T09:49:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-12T09:52:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2026\/02\/ako-zalozit-sro-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1709\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Boris Kukumberg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Boris Kukumberg\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zalozit-s-r-o\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zalozit-s-r-o\/\"},\"author\":{\"name\":\"Boris Kukumberg\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b\"},\"headline\":\"Ako zalo\u017ei\u0165 S.R.O. v roku 2026: Kompletn\u00fd postup krok za krokom\",\"datePublished\":\"2026-02-12T09:49:12+00:00\",\"dateModified\":\"2026-02-12T09:52:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zalozit-s-r-o\/\"},\"wordCount\":1817,\"image\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zalozit-s-r-o\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2026\/02\/ako-zalozit-sro-scaled.jpg\",\"keywords\":[\"ako si zalozit\",\"eserocka\",\"s.r.o.\",\"sro\"],\"articleSection\":[\"Podnikanie\",\"S.R.O.\",\"Uncategorized\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zalozit-s-r-o\/\",\"url\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zalozit-s-r-o\/\",\"name\":\"Ako zalo\u017ei\u0165 S.R.O. - Kompletn\u00fd postup | Firm\u00e1re\u0148.sk\",\"isPartOf\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zalozit-s-r-o\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-zalozit-s-r-o\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2026\/02\/ako-zalozit-sro-scaled.jpg\",\"datePublished\":\"2026-02-12T09:49:12+00:00\",\"dateModified\":\"2026-02-12T09:52:09+00:00\",\"author\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b\"},\"description\":\"Kompletn\u00fd n\u00e1vod ako zalo\u017ei\u0165 S.R.O. v roku 2026. 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