[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.slomsa.sk\/vznik-s-r-o-a-jej-zauctovanie\/#Article","mainEntityOfPage":"https:\/\/www.slomsa.sk\/vznik-s-r-o-a-jej-zauctovanie\/","headline":"Vznik s. r. o. a jej za\u00fa\u010dtovanie","name":"Vznik s. r. o. a jej za\u00fa\u010dtovanie","description":"Zalo\u017ei\u0165 si s. r. o. (spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm) znie s\u00edce mo\u017eno fajn, ale ke\u010f sa za\u010dne\u0161 r\u00fdpa\u0165 v papieroch a \u00fa\u010dtovn\u00edctve, r\u00fdchlo zist\u00ed\u0161, \u017ee to nie je \u00faplne sranda. […]","datePublished":"2025-05-19","dateModified":"2025-05-19","author":{"@type":"Person","@id":"https:\/\/www.slomsa.sk\/author\/#Person","name":"","url":"https:\/\/www.slomsa.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/831abbcc684823965c5caa39ae4561083127c8aedfe9e524c6cecc176998c733?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/831abbcc684823965c5caa39ae4561083127c8aedfe9e524c6cecc176998c733?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"slomsa.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.slomsa.sk\/wp-content\/uploads\/pexels-ivan-samkov-7213549%20(15)_4.jpg","url":"https:\/\/www.slomsa.sk\/wp-content\/uploads\/pexels-ivan-samkov-7213549%20(15)_4.jpg","height":0,"width":0},"url":"https:\/\/www.slomsa.sk\/vznik-s-r-o-a-jej-zauctovanie\/","about":["Podnikanie"],"wordCount":438,"articleBody":"   Zalo\u017ei\u0165 si s. r. o. (spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm) znie s\u00edce mo\u017eno fajn, ale ke\u010f sa za\u010dne\u0161 r\u00fdpa\u0165 v papieroch a \u00fa\u010dtovn\u00edctve, r\u00fdchlo zist\u00ed\u0161, \u017ee to nie je \u00faplne sranda. Najm\u00e4 ak si na za\u010diatku a e\u0161te nikdy si nerie\u0161il \u00fa\u010dtovanie nejak\u00e9ho re\u00e1lneho biznisu. Dnes zist\u00ed\u0161, ako na \u00fa\u010dtovanie zalo\u017eenia s. r. o.\u010co vedie\u0165 na za\u010diatku?Ke\u010f zaklad\u00e1\u0161 s. r. o., s\u00fa tam nejak\u00e9 zria\u010fovacie n\u00e1klady. Tieto v\u00fddavky vznikaj\u00fa e\u0161te predt\u00fdm, ne\u017e ti spolo\u010dnos\u0165 v\u00f4bec zap\u00ed\u0161u do obchodn\u00e9ho registra. Hovor\u00edme o veciach ako:poplatok za overenie podpisov u not\u00e1ra,s\u00fadny poplatok za z\u00e1pis do ORSR,slu\u017eby pr\u00e1vnika alebo firmy, \u010do ti zakladanie vybav\u00ed,registr\u00e1cia na da\u0148ovom \u00farade a podobne.Tieto v\u00fddavky nevie\u0161 da\u0165 priamo do n\u00e1kladov firmy, preto\u017ee v tom momente firma e\u0161te ofici\u00e1lne neexistuje. Ale dobr\u00e1 spr\u00e1va je, \u017ee si ich m\u00f4\u017ee\u0161 za\u00fa\u010dtova\u0165 ako n\u00e1klady na zalo\u017eenie spolo\u010dnosti, ktor\u00e9 si do n\u00e1kladov d\u00e1\u0161 a\u017e nesk\u00f4r.Ako to teda \u00fa\u010dtuje\u0161?Ke\u010f spolo\u010dnos\u0165 e\u0161te nie je zap\u00edsan\u00e1 v obchodnom registri, z pr\u00e1vneho h\u013eadiska vlastne neexistuje. Ale ty u\u017e re\u00e1lne nie\u010do plat\u00ed\u0161 z vlastn\u00e9ho vrecka. Tieto v\u00fddavky si zapisuje\u0161 ako tzv. n\u00e1klady bud\u00facich obdob\u00ed (v \u00fa\u010dtovn\u00edctve \u00fa\u010det 011 – zria\u010fovacie n\u00e1klady, alebo 518, ke\u010f ide o be\u017en\u00e9 n\u00e1klady).Ke\u010f ti firmu kone\u010dne zap\u00ed\u0161u, v\u0161etky tieto v\u00fddavky za\u00fa\u010dtuje\u0161 ako vstupn\u00e9 n\u00e1klady, ktor\u00e9 si firma m\u00f4\u017ee nesk\u00f4r zahrn\u00fa\u0165 do \u00fa\u010dtovn\u00edctva.Ako sa to prejav\u00ed v \u00fa\u010dtovn\u00edctve?V jednoduchom podvojnom \u00fa\u010dtovn\u00edctve sa to zapisuje takto:518\/321 – n\u00e1klad na slu\u017ebu (napr. pr\u00e1vnik)042\/321 – technick\u00e9 zhodnotenie alebo obstaranie majetku (ak nie\u010do kupuje\u0161)221\/321 – \u00fahrada z banky.Ke\u010f u\u017e m\u00e1\u0161 v\u0161etko ofici\u00e1lne, vie\u0161 tieto n\u00e1klady „preradi\u0165“ do re\u00e1lnych \u00fa\u010dtov. Ak si tieto poplatky platil ty ako zria\u010fovate\u013e zo svojho osobn\u00e9ho \u00fa\u010dtu, po zalo\u017een\u00ed firmy si ich m\u00f4\u017ee\u0161 od spolo\u010dnosti necha\u0165 preplati\u0165. V \u00fa\u010dtovn\u00edctve sa to eviduje ako z\u00e1v\u00e4zok firmy vo\u010di tebe.A \u010do s DPH?Ak si platcom DPH a n\u00e1klady s\u00favisia s podnikan\u00edm, m\u00f4\u017ee\u0161 si uplatni\u0165 odpo\u010det DPH – ale len vtedy, ak m\u00e1\u0161 doklad vystaven\u00fd na firmu a fakt\u00fara je z obdobia po zalo\u017een\u00ed spolo\u010dnosti. Ak si nie\u010do platil predt\u00fdm, tak z DPH pravdepodobne ni\u010d nebude.                                                                                                                                                                                                                                                                                                                                                                                          4.7\/5 - (11 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Vznik s. r. o. a jej za\u00fa\u010dtovanie","item":"https:\/\/www.slomsa.sk\/vznik-s-r-o-a-jej-zauctovanie\/#breadcrumbitem"}]}]