{"id":8037,"date":"2022-12-01T16:00:38","date_gmt":"2022-12-01T15:00:38","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=8037"},"modified":"2024-05-13T14:58:27","modified_gmt":"2024-05-13T12:58:27","slug":"21-krokov-ako-spravne-zalozit-a-nastartovat-podnik","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/21-krokov-ako-spravne-zalozit-a-nastartovat-podnik\/","title":{"rendered":"21 krokov, ako spr\u00e1vne zalo\u017ei\u0165 a na\u0161tartova\u0165 podnik"},"content":{"rendered":"

V \u010dl\u00e1nku Ako za\u010da\u0165 podnika\u0165: Mo\u017enosti vstupu do podnikania<\/a> sme rozoberali mo\u017enosti vstupu podnikate\u013ea do podnikania. Prin\u00e1\u0161ame s\u00fahrn praktick\u00fdch odpor\u00fa\u010dan\u00ed ako spr\u00e1vne zalo\u017ei\u0165 a na\u0161tartova\u0165 podnik:<\/strong><\/p>\n

    \n
  1. D\u00f4kladn\u00e9 premyslenie a zodpovedanie z\u00e1kladnej ot\u00e1zky: Do \u010doho idem, \u010do chcem dosiahnu\u0165 a akou cestou a prostriedkami sa dostanem k cie\u013eu.<\/li>\n
  2. Zistenie a pos\u00fadenie osobn\u00fdch predpokladov na podnikanie (napr. aj formou testov), \u0161anc\u00ed na trhu, mo\u017enost\u00ed financovania.<\/li>\n
  3. Rekapitul\u00e1cia v\u0161etk\u00fdch o\u010dak\u00e1van\u00fdch po\u010diato\u010dn\u00fdch n\u00e1kladov (v\u00fddajov) a pos\u00fadenie prostriedkov, ktor\u00e9 s\u00fa k dispoz\u00edcii vo vz\u0165ahu k ich celkovej potrebe. Polo\u017ei\u0165 si ot\u00e1zky: Ko\u013eko \u0161tartovacieho kapit\u00e1lu potrebujem, ko\u013eko vlastn\u00e9ho kapit\u00e1lu m\u00f4\u017eem vlo\u017ei\u0165, ko\u013eko cudzieho kapit\u00e1lu budem potrebova\u0165 a kde ho z\u00edskam, ko\u013eko je k tomu potrebn\u00fdch z\u00e1ruk.<\/li>\n
  4. Spoji\u0165 sa napr\u00edklad s N\u00e1rodnou agent\u00farou pre rozvoj mal\u00e9ho a stredn\u00e9ho podnikania (NARMSP), region\u00e1lnym poradensk\u00fdm a informa\u010dn\u00fdm centrom (RPIC), podnikate\u013esk\u00fdm a inova\u010dn\u00fdm centrom (BIC), alebo tzv. Centrami prv\u00e9ho kontaktu (CPK), resp. s \u010fal\u0161\u00edmi odborn\u00fdmi poradcami napr. s region\u00e1lnou rozvojovou agent\u00farou, za \u00fa\u010delom z\u00edskania kvalitn\u00fdch a aktu\u00e1lnych inform\u00e1ci\u00ed o po\u017eiadavk\u00e1ch na zalo\u017eenie podniku.<\/li>\n
  5. N\u00e1js\u0165 si dobr\u00e9ho pr\u00e1vneho, finan\u010dn\u00e9ho a da\u0148ov\u00e9ho poradcu.<\/li>\n
  6. V\u00fdber vhodnej pr\u00e1vnej formy podnikania (mo\u017en\u00e9 krit\u00e9ri\u00e1 vo\u013eby: sp\u00f4sob a rozsah ru\u010denia, opr\u00e1vnenie na riadenie podniku, t.j. zastupovanie podniku navonok, vedenie podniku apod., po\u010det zakladate\u013eov, rozsah po\u010diato\u010dn\u00e9ho kapit\u00e1lu, administrat\u00edvna n\u00e1ro\u010dnos\u0165 zalo\u017eenia podniku, \u00fa\u010das\u0165 na zisku, finan\u010dn\u00e9 mo\u017enosti, pr\u00edstup k cudziemu kapit\u00e1lu, zverej\u0148ovacie povinnosti apod.).<\/li>\n
  7. V\u00fdber vhodnej lokality na podnikanie s oh\u013eadom na dod\u00e1vate\u013eov, z\u00e1kazn\u00edkov, pracovn\u00e9 sily, zdroje surov\u00edn apod., informova\u0165 sa na obecnom \u00farade o \u00fazemn\u00fdch pl\u00e1noch v okol\u00ed predpokladan\u00e9ho s\u00eddla podniku a o miestnych poplatkoch a daniach (tieto na z\u00e1klade z\u00e1kona \u010d. 582\/2004 Z. z. o miestnych daniach a miestnom poplatku za komun\u00e1lne odpady a drobn\u00e9 stavebn\u00e9 odpady) vyhlasuj\u00fa obecn\u00e9, mestsk\u00e9 a miestne zastupite\u013estv\u00e1 svojimi v\u0161eobecne z\u00e1v\u00e4zn\u00fdmi nariadeniami (VZN)). Ide napr. o tieto miestne dane a miestne poplatky: da\u0148 z nehnute\u013enost\u00ed (zah\u0155\u0148a da\u0148 z pozemkov, da\u0148 zo stavieb a da\u0148 z bytov a z nebytov\u00fdch priestorov v bytovom dome), da\u0148 za u\u017e\u00edvanie verejn\u00e9ho priestranstva, da\u0148 za ubytovanie, da\u0148 za nev\u00fdhern\u00e9 hracie pr\u00edstroje, da\u0148 za predajn\u00e9 automaty, miestny poplatok za komun\u00e1lne odpady a drobn\u00e9 stavebn\u00e9 odpady, da\u0148 za vjazd a zotrvanie motorov\u00e9ho vozidla v historickej \u010dasti mesta, at\u010f. (za psa, za jadrov\u00e9 zariadenia). S\u00fa\u010dasne miestnou da\u0148ou, ktor\u00fa m\u00f4\u017ee uklada\u0165 vy\u0161\u0161\u00ed \u00fazemn\u00fd celok je aj da\u0148 z motorov\u00fdch vozidiel. Ich v\u00fd\u0161ku, v\u00fdpo\u010det a splatnos\u0165 ur\u010duj\u00fa VZN miest a obc\u00ed (okrem dane z motor. vozidiel). S\u00fa\u010dasne na mestskom alebo obecnom \u00farade vybavi\u0165 povolenie na \u010dinnos\u0165 prev\u00e1dzky a povolenie otv\u00e1rac\u00edch hod\u00edn prev\u00e1dzky.<\/li>\n
  8. N\u00e1v\u0161teva pr\u00edslu\u0161n\u00e9ho \u017eivnostensk\u00e9ho \u00faradu (na obvodnom \u00farade), alebo inej in\u0161tit\u00facie (registra\u010dn\u00fd s\u00fad \u2013 obchodn\u00fd register) s cie\u013eom z\u00edska\u0165 potrebn\u00e9 opr\u00e1vnenie na vybrat\u00fa oblas\u0165 podnikania a dolo\u017eenie po\u017eadovan\u00fdch \u00fadajov (v\u00fdpis z registra trestov \u2013 pozn. ale tento vybav\u00ed u\u017e aj JKM, doklad o odbornej sp\u00f4sobilosti, d\u013a\u017eka praxe, apod.), zaplatenie poplatkov (mo\u017enos\u0165 aj elektronickej komunik\u00e1cie). Do \u017eivnostensk\u00e9ho listu je niekedy vhodn\u00e9 uvies\u0165 \u201e\u0161ir\u0161\u00ed\u201c predmet podnikania (za ka\u017ed\u00fd sa u\u017e od 1.10.2007 osobitne plat\u00ed), \u010d\u00edm sa vyl\u00fa\u010dia jeho doplnky a n\u00e1v\u0161tevy \u017eivnostensk\u00e9ho \u00faradu resp. obchodn\u00e9ho registra pri roz\u0161\u00edren\u00ed podnikate\u013eskej \u010dinnosti.<\/li>\n
  9. Po z\u00edskan\u00ed \u017eivnostensk\u00e9ho listu, alebo in\u00e9ho opr\u00e1vnenia na podnikanie, zabezpe\u010denie overen\u00fdch fotok\u00f3pi\u00ed (\u017eiada ho takmer ka\u017ed\u00e1 in\u0161tit\u00facia),<\/li>\n
  10. Otvorenie podnikate\u013esk\u00e9ho \u00fa\u010dtu v banke pod\u013ea krit\u00e9ri\u00ed poskytovan\u00fdch slu\u017eieb a jej polohy.<\/li>\n
  11. Vypracova\u0165 podnikate\u013esk\u00fd pl\u00e1n. Je mo\u017en\u00e9 vyu\u017ei\u0165 pritom slu\u017eby NARMSP, RPIC, BIC, CPK, resp. odborn\u00fdch poradcov.<\/li>\n
  12. Stanovi\u0165 si re\u00e1lny finan\u010dn\u00fd pl\u00e1n. Urobi\u0165 d\u00f4kladn\u00fa anal\u00fdzu ekonomick\u00e9ho prostredia a marketingov\u00fd prieskum trhu.<\/li>\n
  13. Do 30 dn\u00ed po z\u00edskan\u00ed \u017eivnostensk\u00e9ho listu zaregistrovanie na pr\u00edslu\u0161nom da\u0148ovom \u00farade na predp\u00edsanom tla\u010dive (pridelenie da\u0148ov\u00e9ho identifika\u010dn\u00e9ho \u010d\u00edsla – DI\u010c), po vzniku jednotn\u00fdch kontaktn\u00fdch miest na \u017d\u00da je to mo\u017en\u00e9 aj na nich (tie\u017e aj prihl\u00e1senie do syst\u00e9mu zdravotn\u00e9ho poistenia), pri zamestn\u00e1van\u00ed in\u00fdch os\u00f4b zahl\u00e1si\u0165 sa ako platite\u013e dane zo z\u00e1vislej \u010dinnosti a odv\u00e1dza\u0165 mesa\u010dne pr\u00edslu\u0161n\u00fa sumu z mesa\u010dn\u00fdch mzdov\u00fdch podkladov.<\/li>\n
  14. Pri vyu\u017e\u00edvan\u00ed motorov\u00e9ho vozidla na podnikate\u013esk\u00e9 \u00fa\u010dely poda\u0165 da\u0148ov\u00e9 priznanie na da\u0148 z motorov\u00fdch vozidiel a zaplati\u0165 ju(od 1.1. 2005). Pozn. Od 1.1. 2008 pri da\u0148. povinnosti do 20 000.- Sk (663,878 Eur) sa preddavky na t\u00fato da\u0148 neplatia a da\u0148ov\u00e9 priznanie sta\u010d\u00ed poda\u0165 do 31.1. nasleduj\u00faceho roka.<\/li>\n
  15. Do 8 dn\u00ed od vstupu do podnikania prihl\u00e1si\u0165 sa v pr\u00edslu\u0161nej zdravotnej pois\u0165ovni (op\u00e4\u0165 bude mo\u017enos\u0165 vybavi\u0165 cez JKM) (aj zamestnancov) i v pobo\u010dke Soci\u00e1lnej pois\u0165ovne a odv\u00e1dza\u0165 mesa\u010dne pr\u00edspevky do fondov a to zdravotn\u00e9ho (10 % + 4 % z vymeriavacieho z\u00e1kladu, samostatne z\u00e1robkovo \u010dinn\u00e1 osoba (SZ\u010cO) plat\u00ed 14 %), nemocensk\u00e9ho (1,4 % + 1,4 %, SZ\u010cO plat\u00ed 4,4 %), d\u00f4chodkov\u00e9ho poistenia (21,75 % (v t\u00fdchto percent\u00e1ch s\u00fa zapo\u010d\u00edtan\u00e9 odvody do starobn\u00e9ho poistenia, invalidn\u00e9ho poistenia a do rezervn\u00e9ho fondu solidarity), + 7 % , SZ\u010cO d\u00f4chodkov\u00e9 poistenie plat\u00ed vo v\u00fd\u0161ke 28,75 % (z toho starobn\u00e9 18 %, invalidn\u00e9 6 % a do rezervn\u00e9ho fondu 4,75 %), \u010falej zamestn\u00e1vate\u013e plat\u00ed poistn\u00e9 na \u00farazov\u00e9 poistenie zamestnancov (0,8 %, ale od 1.1. 2007 0,3 % – 2,1 % pod\u013ea stup\u0148a nebezpe\u010dnostnej triedy), \u010falej sa platia pr\u00edspevky na poistenie v nezamestnanosti (1 % + 1 %, SZ\u010cO plat\u00ed dobrovo\u013ene 2 %) a odv\u00e1dza sa aj pr\u00edspevok do garan\u010dn\u00e9ho fondu (pod\u013ea z\u00e1kona o slu\u017eb\u00e1ch zamestnanosti 0,25 % z vymeriavacieho z\u00e1kladu \u2013 tento plat\u00ed ho iba zamestn\u00e1vate\u013e). V zmysle z\u00e1kona \u010d. 82\/2005 Z. z. o neleg\u00e1lnej pr\u00e1ci a neleg\u00e1lnom zamestn\u00e1van\u00ed mus\u00ed zamestn\u00e1vate\u013e prihl\u00e1si\u0165 nov\u00e9ho zamestnanca do registra poistencov v Soci\u00e1lnej pois\u0165ovni e\u0161te pred n\u00e1stupom do pr\u00e1ce (aj prostredn\u00edctvom SMS spr\u00e1vy, faxom alebo e mailom). Nad 9 zamestnancov so Soc. pois\u0165ov\u0148ou je povinn\u00e1 elektronick\u00e1 komunik\u00e1cia.<\/li>\n
  16. Pri zamestn\u00e1van\u00ed pracovn\u00edkov je potrebn\u00e9 vytvori\u0165 soci\u00e1lny fond (stravn\u00e9 l\u00edstky, pr\u00edspevok na priame stravovanie) pod\u013ea z\u00e1kona o soci\u00e1lnom fonde \u010d. 152\/1994 Zb. + novely (minim\u00e1lne 0,6 % z hrub\u00e9ho objemu miezd z\u00fa\u010dtovan\u00fdch zamestnancom na v\u00fdplatu za be\u017en\u00fd rok, z ktor\u00fdch sa zis\u0165uje priemern\u00fd z\u00e1robok na pracovnopr\u00e1vne \u00fa\u010dely), zabezpe\u010dova\u0165 vo v\u0161etk\u00fdch zmen\u00e1ch stravovanie priamo na pracovisk\u00e1ch alebo v ich bl\u00edzkosti, vykona\u0165 opatrenia potrebn\u00e9 na zabezpe\u010denie bezpe\u010dnosti a ochrany zdravia pri pr\u00e1ci v zmysle z\u00e1kona \u010d. 330\/1996 Z. z. o bezpe\u010dnosti a ochrane zdravia pri pr\u00e1ci, p\u00edsomne oznamova\u0165 \u00faradu pr\u00e1ce, soci\u00e1lnych vec\u00ed a rodiny (\u00daPSVaR) ka\u017ed\u00e9 vo\u013en\u00e9 miesto do 5 pracovn\u00fdch dn\u00ed. Vytv\u00e1ra\u0165 pracovn\u00e9 miesta pre ob\u010danov so zdravotn\u00fdm postihnut\u00edm, ak podnik zamestn\u00e1va 20 a viac zamestnancov zamestn\u00e1va\u0165 ur\u010den\u00fd podiel ob\u010danov so zdravotn\u00fdm postihnut\u00edm, ak \u00daPSVaR v evidencii uch\u00e1dza\u010dov o zamestnanie vedie ob\u010danov so zdravotn\u00fdm postihnut\u00edm (3,2 % z celkov\u00e9ho po\u010dtu zamestnancov), alebo odv\u00e1dza\u0165 pr\u00edslu\u0161n\u00fd odvod za neplnenie povinn\u00e9ho podielu zamestn\u00e1vania ob\u010danov so zdravotn\u00fdm postihnut\u00edm v zmysle z\u00e1kona \u010d. 5\/2004 Z. z. o slu\u017eb\u00e1ch zamestnanosti (ro\u010dne vo v\u00fd\u0161ke trojn\u00e1sobku mesa\u010dnej minim\u00e1lnej mzdy za ka\u017ed\u00e9ho ob\u010dana, ktor\u00fd mu ch\u00fdba do splnenia povinn\u00e9ho podielu po\u010dtu ob\u010danov so zdravotn\u00fdm postihnut\u00edm).<\/li>\n
  17. Ak najviac v 12 mesiacoch id\u00facich po sebe bol obrat vy\u0161\u0161\u00ed ako 35000 Eur (minul\u00fd rok 1,5 mil. Sk) je potrebn\u00e9 sa zaregistrova\u0165 ako platca DPH (mo\u017eno aj dobrovo\u013ene pri ni\u017e\u0161om obrate). Da\u0148ov\u00fd \u00farad pridel\u00ed identifika\u010dn\u00e9 \u010d\u00edslo pre DPH.<\/li>\n
  18. V pr\u00edpade uskuto\u010d\u0148ovania obchodnej \u010dinnosti a z\u00e1konom vymedzen\u00fdch slu\u017eieb zaobstara\u0165 si elektronick\u00fa registra\u010dn\u00fa pokladnicu, jej registr\u00e1cia na da\u0148ovom \u00farade.<\/li>\n
  19. Uzavretie zml\u00fav s dod\u00e1vate\u013emi (plynu, elektrickej energie, vody, odvoz komun\u00e1lneho odpadu, tovaru, at\u010f.).<\/li>\n
  20. Vybavenie zdravotn\u00e9ho preukazu v potravin\u00e1rskej \u010dinnosti (v\u00fdroba, predaj). Musia ho ma\u0165 v\u0161etci zamestnanci prev\u00e1dzky.<\/li>\n
  21. V s\u00favislosti s mo\u017en\u00fdmi n\u00e1sledkami uplatnenia z\u00e1kona o konkurze a vyrovnan\u00ed pri podnikan\u00ed jedn\u00e9ho z man\u017eelov, v dostato\u010dnom predstihu po\u017eiada\u0165 o zru\u0161enie bezpodielov\u00e9ho spoluvlastn\u00edctva man\u017eelov.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    V \u010dl\u00e1nku Ako za\u010da\u0165 podnika\u0165: Mo\u017enosti vstupu do podnikania sme rozoberali mo\u017enosti vstupu podnikate\u013ea do podnikania. Prin\u00e1\u0161ame s\u00fahrn praktick\u00fdch odpor\u00fa\u010dan\u00ed ako spr\u00e1vne zalo\u017ei\u0165 a na\u0161tartova\u0165 … <\/p>\n","protected":false},"author":14,"featured_media":25317,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[551,52],"tags":[119],"class_list":["post-8037","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikam","category-podnikanie","tag-podnikatelsky-plan"],"yoast_head":"\n21 krokov, ako spr\u00e1vne zalo\u017ei\u0165 a na\u0161tartova\u0165 podnik<\/title>\n<meta name=\"description\" content=\"S\u00fahrn praktick\u00fdch odpor\u00fa\u010dan\u00ed ako spr\u00e1vne zalo\u017ei\u0165 a na\u0161tartova\u0165 podnik\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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