[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.koge.sk\/uctovnictvo-v-s-r-o\/#Article","mainEntityOfPage":"https:\/\/www.koge.sk\/uctovnictvo-v-s-r-o\/","headline":"\u00da\u010dtovn\u00edctvo v s. r. o.","name":"\u00da\u010dtovn\u00edctvo v s. r. o.","description":"Ak si niekedy rozm\u00fd\u0161\u013eal\/a, \u017ee si zalo\u017e\u00ed\u0161 vlastn\u00fa firmu, pravdepodobne ti napadlo, \u010do v\u0161etko to so sebou prin\u00e1\u0161a. Jednou z prv\u00fdch vec\u00ed je zalo\u017eenie spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm (s. r. o.). A s t\u00fdm sa sp\u00e1ja aj \u00fa\u010dtovanie zalo\u017eenia s. r. o.. Mo\u017eno to znie nudne, ale v skuto\u010dnosti sa d\u00e1 celkom \u013eahko pochopi\u0165. \u010co <a href=\"https:\/\/www.koge.sk\/uctovnictvo-v-s-r-o\/\" class=\"more-link\">...<span class=\"screen-reader-text\">  \u00da\u010dtovn\u00edctvo v s. r. o.<\/span><\/a>","datePublished":"2025-08-12","dateModified":"2025-08-12","author":{"@type":"Person","@id":"https:\/\/www.koge.sk\/author\/#Person","name":"","url":"https:\/\/www.koge.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/dcb1aeb5e7d95014cdc92e76cf3c72f6b456579bf773ad0081803a6569ffc19c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/dcb1aeb5e7d95014cdc92e76cf3c72f6b456579bf773ad0081803a6569ffc19c?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"koge.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.koge.sk\/wp-content\/uploads\/signature-8803705_640_6.png","url":"https:\/\/www.koge.sk\/wp-content\/uploads\/signature-8803705_640_6.png","height":0,"width":0},"url":"https:\/\/www.koge.sk\/uctovnictvo-v-s-r-o\/","wordCount":458,"articleBody":"   Ak si niekedy rozm\u00fd\u0161\u013eal\/a, \u017ee si zalo\u017e\u00ed\u0161 vlastn\u00fa firmu, pravdepodobne ti napadlo, \u010do v\u0161etko to so sebou prin\u00e1\u0161a. Jednou z prv\u00fdch vec\u00ed je zalo\u017eenie spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm (s. r. o.). A s t\u00fdm sa sp\u00e1ja aj \u00fa\u010dtovanie zalo\u017eenia s. r. o.. Mo\u017eno to znie nudne, ale v skuto\u010dnosti sa d\u00e1 celkom \u013eahko pochopi\u0165.\u010co je s. r. o. a pre\u010do ju \u013eudia zakladaj\u00fa?S. r. o. je najpopul\u00e1rnej\u0161ia forma podnikania na Slovensku. Pre\u010do? Lebo zakladatelia (spolo\u010dn\u00edci) neru\u010dia za firmu cel\u00fdm majetkom, ale iba do v\u00fd\u0161ky svojho vkladu. To znamen\u00e1, \u017ee ak sa firme nebude dari\u0165, nepr\u00edde\u0161 o cel\u00fd byt alebo auto.Ako prebieha zalo\u017eenie s. r. o.?Ke\u010f si povie\u0161 &#8220;idem do toho&#8221;, \u010dak\u00e1 \u0165a p\u00e1r krokov:vybra\u0165 n\u00e1zov a s\u00eddlo firmy,ur\u010di\u0165 predmet podnikania (\u010do vlastne bude\u0161 robi\u0165),ur\u010di\u0165 spolo\u010dn\u00edkov a konate\u013eov,vlo\u017ei\u0165 z\u00e1kladn\u00e9 imanie (minim\u00e1lne 5 000 \u20ac &#8211; ale nemus\u00ed\u0161 ho ma\u0165 hne\u010f na \u00fa\u010dte, sta\u010d\u00ed vklad do pokladnice alebo banky),poda\u0165 n\u00e1vrh na z\u00e1pis do Obchodn\u00e9ho registra.A teraz prich\u00e1dza na rad \u00fa\u010dtovanie.\u00da\u010dtovanie z\u00e1kladn\u00e9ho imaniaZ\u00e1kladn\u00e9 imanie je vlastne \u0161tartovac\u00ed kapit\u00e1l firmy. Minim\u00e1lne mus\u00ed by\u0165 5 000 \u20ac, pri\u010dom ka\u017ed\u00fd spolo\u010dn\u00edk vlo\u017e\u00ed svoj podiel. V \u00fa\u010dtovn\u00edctve sa to zapisuje takto: ke\u010f spolo\u010dn\u00edk vlo\u017e\u00ed peniaze do pokladnice alebo na \u00fa\u010det, za\u00fa\u010dtuje sa to ako vklad do z\u00e1kladn\u00e9ho imania,a\u017e po z\u00e1pise do Obchodn\u00e9ho registra sa tento vklad &#8220;preklop\u00ed&#8221; na \u00fa\u010det z\u00e1kladn\u00e9ho imania.Laicky povedan\u00e9, najprv si firma vedie z\u00e1znam, \u017ee spolo\u010dn\u00edci dali peniaze, a po ofici\u00e1lnom vzniku firmy sa to uzn\u00e1 ako z\u00e1kladn\u00e9 imanie.N\u00e1klady na zalo\u017eenie s. r. o.Pri zakladan\u00ed firmy vznikaj\u00fa aj r\u00f4zne poplatky &#8211; napr\u00edklad s\u00fadny poplatok za z\u00e1pis do registra, poplatok za \u017eivnostensk\u00e9 opr\u00e1vnenia alebo odmena pr\u00e1vnikovi, ak ti s t\u00fdm pom\u00e1ha. Tieto n\u00e1klady sa \u00fa\u010dtuj\u00fa ako n\u00e1klady na zalo\u017eenie firmy. Zauj\u00edmav\u00e9 je, \u017ee hoci ide o v\u00fddavky e\u0161te pred samotn\u00fdm vznikom firmy, po z\u00e1pise do registra ich m\u00f4\u017ee\u0161 \u00fa\u010dtovne priradi\u0165 firme. In\u00fdmi slovami, aj ke\u010f si ich zaplatil z vlastn\u00e9ho vrecka, firma ti ich m\u00f4\u017ee nesk\u00f4r &#8220;preplati\u0165&#8221;.Pre\u010do je \u00fa\u010dtovanie d\u00f4le\u017eit\u00e9?Spr\u00e1vne \u00fa\u010dtovanie hne\u010f od za\u010diatku je z\u00e1klad. Jednak preto, \u017ee to vy\u017eaduje z\u00e1kon, ale hlavne preto, \u017ee m\u00e1\u0161 preh\u013ead o tom, ko\u013eko \u0165a zalo\u017eenie firmy st\u00e1lo a ako sa h\u00fdbu peniaze.                                                                                                                                                                                                                                                                                                                                                                                          3.6\/5 - (7 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"\u00da\u010dtovn\u00edctvo v s. r. o.","item":"https:\/\/www.koge.sk\/uctovnictvo-v-s-r-o\/#breadcrumbitem"}]}]