[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.mibag.sk\/zaciatky-uctovnictva-s-r-o\/#Article","mainEntityOfPage":"https:\/\/www.mibag.sk\/zaciatky-uctovnictva-s-r-o\/","headline":"Za\u010diatky \u00fa\u010dtovn\u00edctva s. r. o.","name":"Za\u010diatky \u00fa\u010dtovn\u00edctva s. r. o.","description":"Rozhodol\/la si sa, \u017ee si zalo\u017e\u00ed\u0161 vlastn\u00fa s. r. o.? Gratulujem. \u010ci u\u017e chce\u0161 podnika\u0165 s kamar\u00e1tom, alebo s\u00e1m rozhodn\u00fa\u0165 nie\u010do ve\u013ek\u00e9, ur\u010dite sa pri tom nevyhne\u0161 \u00fa\u010dtovn\u00edctvu. A hoci sa to na prv\u00fd poh\u013ead m\u00f4\u017ee zda\u0165 ako nie\u010do stra\u0161ne zlo\u017eit\u00e9, \u00fa\u010dtovanie zalo\u017eenia s. r. o. sa d\u00e1 zvl\u00e1dnu\u0165 aj bez paniky. Ke\u010f zaklad\u00e1\u0161 spolo\u010dnos\u0165 […]","datePublished":"2025-06-13","dateModified":"2025-06-13","author":{"@type":"Person","@id":"https:\/\/www.mibag.sk\/author\/#Person","name":"","url":"https:\/\/www.mibag.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/a231d13c7dfc9c75f2343f864438f5ab9c0bfebd1aa37dfd3bb16118c04f838c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a231d13c7dfc9c75f2343f864438f5ab9c0bfebd1aa37dfd3bb16118c04f838c?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"mibag.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.mibag.sk\/wp-content\/uploads\/pexels-rdne-7841466%20(2)_9.jpg","url":"https:\/\/www.mibag.sk\/wp-content\/uploads\/pexels-rdne-7841466%20(2)_9.jpg","height":0,"width":0},"url":"https:\/\/www.mibag.sk\/zaciatky-uctovnictva-s-r-o\/","about":["Biznis"],"wordCount":437,"articleBody":"   Rozhodol\/la si sa, \u017ee si zalo\u017e\u00ed\u0161 vlastn\u00fa s. r. o.? Gratulujem. \u010ci u\u017e chce\u0161 podnika\u0165 s kamar\u00e1tom, alebo s\u00e1m rozhodn\u00fa\u0165 nie\u010do ve\u013ek\u00e9, ur\u010dite sa pri tom nevyhne\u0161 \u00fa\u010dtovn\u00edctvu. A hoci sa to na prv\u00fd poh\u013ead m\u00f4\u017ee zda\u0165 ako nie\u010do stra\u0161ne zlo\u017eit\u00e9, \u00fa\u010dtovanie zalo\u017eenia s. r. o. sa d\u00e1 zvl\u00e1dnu\u0165 aj bez paniky. Ke\u010f zaklad\u00e1\u0161 spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm, vznikaj\u00fa ti hne\u010f na za\u010diatku nejak\u00e9 n\u00e1klady – napr\u00edklad poplatky za z\u00e1pis do obchodn\u00e9ho registra, za \u017eivnos\u0165, nie\u010do pr\u00e1vnikovi alebo firme, ktor\u00e1 ti so zalo\u017een\u00edm firmy pom\u00e1ha. No a tieto n\u00e1klady mus\u00ed\u0161 spr\u00e1vne zaevidova\u0165, teda za\u00fa\u010dtova\u0165. Jednoducho povedan\u00e9: tvoj biznis e\u0161te ani poriadne neza\u010dal, a u\u017e m\u00e1\u0161 v\u00fddavky, ktor\u00e9 treba zap\u00edsa\u0165 do \u00fa\u010dtovn\u00edctva.Z \u010doho sa sklad\u00e1 z\u00e1klad pri \u00fa\u010dtovan\u00ed zalo\u017eenia?Z\u00e1kladn\u00e9 imanie – mus\u00ed\u0161 ho vlo\u017ei\u0165 do firmy. Minim\u00e1lne je to 5 000 \u20ac. Nemus\u00ed\u0161 to v\u0161ak d\u00e1va\u0165 hne\u010f na \u00fa\u010det – sta\u010d\u00ed ho ma\u0165 v \u00fa\u010dtovn\u00edctve zaznamenan\u00e9 ako z\u00e1v\u00e4zok spolo\u010dn\u00edka vo\u010di firme (napr. 221\/419 alebo 211\/419).N\u00e1klady na zalo\u017eenie – sem patr\u00ed v\u0161etko, \u010do si zaplatil\/a, k\u00fdm firma vznikla. Napr\u00edklad poplatok za z\u00e1pis do OR, pr\u00e1vne slu\u017eby alebo online port\u00e1ly na zalo\u017eenie firmy, kolky za \u017eivnosti. Tieto n\u00e1klady sa \u00fa\u010dtuj\u00fa ako n\u00e1klady bud\u00facich obdob\u00ed (381\/321), alebo priamo ako n\u00e1klady (5118\/321), z\u00e1le\u017e\u00ed na pr\u00edstupe \u00fa\u010dtovn\u00edka.\u00da\u010dtovanie po vzniku firmy – a\u017e ke\u010f je s. r. o. ofici\u00e1lne zap\u00edsan\u00e1 v obchodnom registri, za\u010d\u00edna sa „naostro“ \u00fa\u010dtova\u0165. V\u0161etky n\u00e1klady spred tohto d\u0148a sa musia evidova\u0165 ako v\u00fddavky pred vznikom.Mysli na to, \u017ee s. r. o. je pr\u00e1vnick\u00e1 osoba, ktor\u00e1 mus\u00ed vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo. U\u017e od svojho vzniku. Tak\u017ee ak nie si \u00fa\u010dtovn\u00edk, ur\u010dite si n\u00e1jdi niekoho, kto ti s t\u00fdm pom\u00f4\u017ee. V dne\u0161nej dobe s\u00fa \u00fa\u010dtovn\u00e9 firmy, ktor\u00e9 sa \u0161pecializuj\u00fa na za\u010d\u00ednaj\u00facich podnikate\u013eov a vysvetlia ti to fakt zrozumite\u013ene.Mal\u00fd tip na z\u00e1verV\u0161etky v\u00fddavky a doklady si odkladaj u\u017e od \u00fapln\u00e9ho za\u010diatku. Aj ke\u010f e\u0161te nem\u00e1\u0161 I\u010cO ani DI\u010c. Pr\u00e1ve tie \u00fa\u010dty ti nesk\u00f4r pom\u00f4\u017eu da\u0165 si do n\u00e1kladov v\u0161etko, \u010do s rozbehom firmy s\u00faviselo. A ke\u010f za\u010dne\u0161 podnika\u0165 naplno, tieto prvotn\u00e9 n\u00e1klady ti m\u00f4\u017eu zn\u00ed\u017ei\u0165 z\u00e1klad dane. To sa v\u017edy hod\u00ed, no nie?                                                                                                                                                                                                                                                                                                                                                                                                  "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Za\u010diatky \u00fa\u010dtovn\u00edctva s. r. o.","item":"https:\/\/www.mibag.sk\/zaciatky-uctovnictva-s-r-o\/#breadcrumbitem"}]}]