[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.kylie.sk\/klucove-zmeny-v-legislative\/#Article","mainEntityOfPage":"https:\/\/www.kylie.sk\/klucove-zmeny-v-legislative\/","headline":"K\u013e\u00fa\u010dov\u00e9 zmeny v legislat\u00edve","name":"K\u013e\u00fa\u010dov\u00e9 zmeny v legislat\u00edve","description":"Podnikanie sa po odznen\u00ed glob\u00e1lnej pand\u00e9mie op\u00e4\u0165 st\u00e1va popul\u00e1rnym trendom a na trhu vznik\u00e1 mno\u017estvo nov\u00fdch, r\u00f4znorod\u00fdch spolo\u010dnost\u00ed. Ak pl\u00e1nujete za\u010da\u0165 podnika\u0165 alebo u\u017e akt\u00edvne p\u00f4sob\u00edte na trhu, rok 2023 so sebou priniesol viacero z\u00e1sadn\u00fdch legislat\u00edvnych zmien, na ktor\u00e9 je potrebn\u00e9 si […]","datePublished":"2026-01-04","dateModified":"2026-01-04","author":{"@type":"Person","@id":"https:\/\/www.kylie.sk\/author\/#Person","name":"","url":"https:\/\/www.kylie.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/020fed30ca967737eb0c640f241d660d0f18cb15fe876f045fbf23eb8510c133?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/020fed30ca967737eb0c640f241d660d0f18cb15fe876f045fbf23eb8510c133?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"kylie.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.kylie.sk\/wp-content\/uploads\/4._10_10_7.jpg","url":"https:\/\/www.kylie.sk\/wp-content\/uploads\/4._10_10_7.jpg","height":0,"width":0},"url":"https:\/\/www.kylie.sk\/klucove-zmeny-v-legislative\/","about":["Tovar"],"wordCount":409,"articleBody":"   Podnikanie sa po odznen\u00ed glob\u00e1lnej pand\u00e9mie op\u00e4\u0165 st\u00e1va popul\u00e1rnym trendom a na trhu vznik\u00e1 mno\u017estvo nov\u00fdch, r\u00f4znorod\u00fdch spolo\u010dnost\u00ed. Ak pl\u00e1nujete za\u010da\u0165 podnika\u0165 alebo u\u017e akt\u00edvne p\u00f4sob\u00edte na trhu, rok 2023 so sebou priniesol viacero z\u00e1sadn\u00fdch legislat\u00edvnych zmien, na ktor\u00e9 je potrebn\u00e9 si d\u00e1va\u0165 pozor pri dodr\u017eiavan\u00ed pr\u00e1vnych n\u00e1le\u017eitost\u00ed. Ako podnika\u0165 v roku 2023 Ezmluva.skNajv\u00fdznamnej\u0161ie legislat\u00edvne zmeny v roku 2023Jednou z k\u013e\u00fa\u010dov\u00fdch noviniek je zn\u00ed\u017eenie sadzby DPH na 10 %, ktor\u00e1 sa od janu\u00e1ra 2023 vz\u0165ahuje na vybran\u00e9 slu\u017eby v oblasti gastron\u00f3mie a \u0161portu. V oblasti dan\u00ed z pr\u00edjmov nastala \u00faprava sp\u00f4sobu registr\u00e1cie da\u0148ovn\u00edkov a po novom sa za kontrolovan\u00fa transakciu pova\u017euje len obchod presahuj\u00faci sumu 10 000 eur. Podnikatelia musia po\u010d\u00edta\u0165 aj so zmenami v transferovej dokument\u00e1cii a s nov\u00fdmi pravidlami o obmedzen\u00ed \u00farokov\u00fdch n\u00e1kladov.V r\u00e1mci pracovn\u00e9ho pr\u00e1va a n\u00e1kladov na zamestnancov nastali tieto d\u00f4le\u017eit\u00e9 posuny: minim\u00e1lna mzda – od janu\u00e1ra 2023 sa zv\u00fd\u0161ila na 700 eur, pr\u00edplatky – zmena v\u00fd\u0161ky pr\u00edplatkov za pr\u00e1cu po\u010das v\u00edkendov, sviatkov \u010di v noci nadobudla \u00fa\u010dinnos\u0165 od 1. j\u00fana 2023, stravn\u00e9 – zv\u00fd\u0161ili sa sumy stravn\u00e9ho a odpor\u00fa\u010da sa vyu\u017e\u00edva\u0165 elektronick\u00e9 gastrol\u00edstky.V\u00fdber vhodnej formy podnikaniaPre za\u010datia podnikania v roku 2023 je nevyhnutn\u00e9 zvoli\u0165 spr\u00e1vnu pr\u00e1vnu formu. Najroz\u0161\u00edrenej\u0161ou na Slovensku zost\u00e1va spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm (s. r. o.), ktor\u00fa m\u00f4\u017ee zalo\u017ei\u0165 1 a\u017e 50 spolo\u010dn\u00edkov so z\u00e1kladn\u00fdm iman\u00edm 5 000 eur. Pre v\u00e4\u010d\u0161ie projekty je vhodn\u00e1 akciov\u00e1 spolo\u010dnos\u0165 (a. s.) s iman\u00edm 25 000 eur, alebo eur\u00f3pska spolo\u010dnos\u0165 (SE) s iman\u00edm 120 000 eur, ktor\u00e1 u\u013eah\u010duje nadn\u00e1rodn\u00e9 podnikania a zvy\u0161uje prest\u00ed\u017e firmy.V\u00fdhody ready-made spolo\u010dnost\u00edAk nechcete tr\u00e1vi\u0165 \u010das na \u00faradoch, efekt\u00edvnym rie\u0161en\u00edm je k\u00fapa ready-made spolo\u010dnosti. Na v\u00fdber s\u00fa novozalo\u017een\u00e9 firmy – bez obratov a z\u00e1v\u00e4zkov, vytvoren\u00e9 v\u00fdhradne na predaj, firmy s hist\u00f3riou – akt\u00edvne podnikali, \u010do je v\u00fdhodou pri \u017eiadan\u00ed o bankov\u00e9 \u00favery alebo eurodot\u00e1cie, platcovia DPH – ak hne\u010f na \u0161tarte potrebujete status platcu DPH (povinn\u00fd pri obrate nad 49 790 eur), m\u00f4\u017eete si k\u00fapi\u0165 spolo\u010dnos\u0165, ktor\u00e1 u\u017e je takto registrovan\u00e1.                                                                                                                                                                                                                                                                                                                                                                                                   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