{"id":8016,"date":"2016-04-14T15:11:30","date_gmt":"2016-04-14T13:11:30","guid":{"rendered":"https:\/\/www.websupport.sk\/blog\/?p=8016"},"modified":"2025-03-11T21:06:44","modified_gmt":"2025-03-11T20:06:44","slug":"podnikat-britanii-ostat-doma","status":"publish","type":"post","link":"https:\/\/www.websupport.sk\/blog\/2016\/04\/podnikat-britanii-ostat-doma\/","title":{"rendered":"Podnika\u0165 v Brit\u00e1nii, alebo osta\u0165 doma?"},"content":{"rendered":"Doba \u010d\u00edtania:<\/b><\/span> 8<\/span> min.<\/span><\/span>

U\u017e viete, ako to chod\u00ed v D\u00e1nsku<\/a>, Nemecku<\/a>, Hong Kongu<\/a> a tie\u017e v Austr\u00e1lii<\/a>. Na z\u00e1ver cel\u00e9ho porovnania sa podel\u00edm so svojimi sk\u00fasenos\u0165ami z Ve\u013ekej Brit\u00e1nie so zakladan\u00edm \u201c\u017eivnosti\u201d aj najroz\u0161\u00edrenej\u0161ieho druhu firmy – private limited company (obdoba slovenskej spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm aj ke\u010f s r\u00f4znymi odli\u0161nos\u0165ami).<\/p>\n

Zalo\u017eenie podnikania<\/h2>\n

Registr\u00e1cia v UK prebieha jednoducho. Preh\u013eadn\u00fd postup sa d\u00e1 n\u00e1js\u0165 na ofici\u00e1lnom webe <\/a>(spolu s inform\u00e1ciami o veciach z be\u017en\u00e9ho \u017eivota ako je jazdenie v UK, vzdel\u00e1vanie, b\u00fdvanie, \u017eivotn\u00e9 prostredie, v\u00edza alebo svadby a \u00famrtia). V\u00e4\u010d\u0161ina freelancerov sa tu registruje ako \u201csole traders\u201d \u010do je obdoba slovensk\u00fdch \u017eivnostn\u00edkov. Pr\u00e1ve tento druh podnikania pop\u00ed\u0161em ni\u017e\u0161ie.<\/p>\n

Cel\u00fd proces za\u010d\u00edna jednoducho vyplnen\u00edm online formul\u00e1ra. Registrova\u0165 podnikanie m\u00f4\u017eete aj sp\u00e4tne, nemus\u00edte to urobi\u0165 ako \u00faplne prv\u00fa vec. Hlavn\u00e9 je, aby ste sa zaregistrovali do 5. okt\u00f3bra druh\u00e9ho da\u0148ov\u00e9ho (fi\u0161k\u00e1lneho) roka, odkedy ste s podnikan\u00edm za\u010dali.<\/p>\n

K podnikaniu nepotrebujete b\u00fdva\u0165 v UK, registrova\u0165 sa m\u00f4\u017eete aj ako nerezident. Jedin\u00e9, \u010do k registr\u00e1cii potrebujete, je va\u0161e \u201cnational insurance number,\u201d \u010do je nie\u010do ako slovensk\u00e9 rodn\u00e9 \u010d\u00edslo – v UK v\u00e1m ho prirad\u00ed \u00farad na po\u017eiadanie a preukazujete sa n\u00edm na v\u00e4\u010d\u0161ine \u00faradov a pri vybavovan\u00ed oficial\u00edt spojen\u00fdch s pobytom v UK.<\/p>\n

Pri za\u010dat\u00ed freelancovania sa mus\u00edte registrova\u0165 aj ako platca dane (op\u00e4\u0165 online), ale to je tak v\u0161etko. \u017diadne chodenie po \u00faradoch, \u017eiadne zh\u00e1\u0148anie kolkov na \u017eiadosti.<\/p>\n

Dane z pr\u00edjmu a DPH<\/h2>\n

Po registr\u00e1cii v\u00e1m pr\u00eddu domov papiere z da\u0148ov\u00e9ho \u00faradu, kde v\u00e1m pridelia jedine\u010dn\u00e9 \u010d\u00edslo. \u00a0Potom sa u\u017e od v\u00e1s o\u010dak\u00e1va len to, \u017ee budete pravidelne plati\u0165 poistenie (national insurance, \u010do je miestna obdoba zdravotn\u00e9ho a soci\u00e1lneho poistenia dokopy) a da\u0148 z pr\u00edjmu. T\u00e1 sa odv\u00edja pod\u013ea toho, ko\u013eko zarob\u00edte a hranice sa m\u00f4\u017eu z roka na rok meni\u0165. V da\u0148ovom roku 2015\/2016 je to nasledovne: do 31,785 libier ro\u010dne (cca 41-tis\u00edc Eur) z\u00e1kladn\u00e1 sadzba 20%, od 31,786 do 150,000 ro\u010dne (cca 192-tis\u00edc Eur) ste na sadzbe 40% a v\u0161etko nad 150-tis\u00edc ro\u010dne je zdanen\u00e9 45 percentami.<\/p>\n

Ak m\u00e1te ve\u013emi zl\u00fd rok, alebo je va\u0161e freelancovanie iba ved\u013eaj\u0161ou \u010dinnos\u0165ou a v\u00e1\u0161 z\u00e1robok nepresiahne 10-tis\u00edc libier za rok (cca 13-tis\u00edc Eur), zda\u0148ovanie sa v\u00e1s nebude t\u00fdka\u0165. K plateniu DPH (VAT) sa mus\u00edte prihl\u00e1si\u0165, ak predpoklad\u00e1te, \u017ee v\u00e1\u0161 ro\u010dn\u00fd zisk presiahne 81-tis\u00edc libier za rok (asi 104-tis\u00edc Eur).<\/p>\n

Podobne progres\u00edvne ako da\u0148 z podnikania s\u00fa rie\u0161en\u00e9 aj odvody, resp. platenie national insurance<\/a>.<\/p>\n

Informovanos\u0165 a \u00fa\u010dtovn\u00edctvo<\/h2>\n

Ak by ste mali s niektorou vecou probl\u00e9m alebo nejasnosti okolo platenia dan\u00ed a odvodov, okrem ofici\u00e1lnej vl\u00e1dnej webstr\u00e1nky existuje mno\u017estvo f\u00f3r, kde v\u00e1m sk\u00fasenej\u0161\u00ed podnikatelia poradia. Okrem toho v UK funguje aj Citizens Advice Bureau, teda \u201c\u00farad,\u201d na ktor\u00fd sa m\u00f4\u017eete obr\u00e1ti\u0165 po radu okrem kopy in\u00fdch vec\u00ed aj v podnikate\u013esk\u00fdch z\u00e1le\u017eitostiach<\/a>.<\/p>\n

\u010co sa t\u00fdka \u00fa\u010dtovn\u00edctva, je na v\u00e1s, ak\u00fa formu si zvol\u00edte. Hlavne, aby ste potrebn\u00e9 dokumenty (fakt\u00fary, \u00fa\u010dty od vec\u00ed, ktor\u00e9 si chcete da\u0165 do n\u00e1kladov a pod.) mali pokope a pr\u00edstupn\u00e9 aspo\u0148 p\u00e4\u0165 rokov od deadlinu na da\u0148ov\u00e9 priznanie, ku ktor\u00e9mu sa vz\u0165ahuj\u00fa.<\/p>\n

Jedna z vec\u00ed, ktor\u00e9 si na britskom syst\u00e9me najviac cen\u00edm v porovnan\u00ed so Slovenskom je, \u017ee v\u00e1m \u00farady sam\u00e9 pripom\u00ednaj\u00fa, aby ste posielali odvody, zaplatili da\u0148 a pod. Iba \u0165a\u017eko sa v\u00e1m stane, \u017ee v\u00e1m nejak\u00fd d\u00f4le\u017eit\u00fd d\u00e1tum ujde a vo v\u0161eobecnosti m\u00e1te dobr\u00fd preh\u013ead o tom, \u010do, kde a kedy treba zaplati\u0165.<\/p>\n

Celkovo je freelancovanie v UK pomerne be\u017en\u00e9 a jemne na vzostupe. Je skvelou pr\u00edle\u017eitos\u0165ou najm\u00e4 pre mami\u010dky, ktor\u00e9 si takto m\u00f4\u017eu privyr\u00e1ba\u0165 na materskej, sez\u00f3nnych pracovn\u00edkov, alebo t\u00fdch, ktor\u00ed si popri norm\u00e1lnej pr\u00e1ci chc\u00fa rozv\u00edja\u0165 aj vlastn\u00fa zna\u010dku a portf\u00f3lio. Oproti Slovensku jasne vidno, \u017ee vl\u00e1da sa \u017eivot freelancerom sna\u017e\u00ed sk\u00f4r u\u013eah\u010di\u0165, ako h\u00e1dza\u0165 im polen\u00e1 pod nohy a z \u010dasu na \u010das vym\u00fd\u0161\u013ea nov\u00e9 incent\u00edvy, ako napr. lep\u0161ie ceny cestovania po Lond\u00fdne<\/a> pre \u013eud\u00ed, ktor\u00ed pracuj\u00fa flexibilne.<\/p>\n

\"photo-1451852373368-3718a08c9a61\"<\/a><\/p>\n

LTD – Private Limited Company<\/h2>\n

Podmienky a povinnosti podnikania firiem v Anglicku, \u0160k\u00f3tsku, Walese a Severnom \u00cdrsku sa m\u00f4\u017eu trochu l\u00ed\u0161i\u0165, nasleduj\u00face rady sa t\u00fdkaj\u00fa zakladania firmy v Anglicku. Hlavn\u00fd rozdiel je v tom, do akej jurisdikcie va\u0161a firma spad\u00e1 v (d\u00fafajme \u017ee nepravdepodobnom) pr\u00edpade, \u017ee by pri\u0161lo na s\u00fadne na\u0165ahova\u010dky.<\/p>\n

Zalo\u017eenie firmy<\/h2>\n

Pri zakladan\u00ed firmy (private limited company) sa proces zakladania a povinnosti l\u00ed\u0161ia, no s freelancovan\u00edm maj\u00fa spolo\u010dn\u00fa jednoduchos\u0165, preh\u013eadnos\u0165 a dostupnos\u0165 inform\u00e1ci\u00ed.<\/p>\n

Va\u0161a cesta sa op\u00e4\u0165 za\u010d\u00edna na gov.uk<\/a>, kde je v\u0161etko ot\u00e1zkou p\u00e1r klikov a vyplnenia online formul\u00e1ra. Online aplik\u00e1cie s\u00fa zaregistrovan\u00e9 do 24 hod\u00edn a stoja 15 libier (cca 20 Eur), ktor\u00e9 m\u00f4\u017eete zaplati\u0165 cez internet bu\u010f kartou, alebo cez Paypal.<\/p>\n

Vyplnen\u00edm online formul\u00e1ra ohlasujete vznik firmy aj britsk\u00e9mu companies house, \u010do je miestny obchodn\u00fd register. Nahl\u00e1si\u0165 mus\u00edte z\u00e1kladn\u00e9 \u00fadaje ako n\u00e1zov a predmet podnikania. Tieto inform\u00e1cie s\u00fa tie\u017e s\u00fa\u010das\u0165ou memoranda, ktor\u00e9 sp\u00ed\u0161ete ako majite\u013e spolo\u010dnosti.<\/p>\n

Narozdiel od freelancovania potrebujete dve adresy – registrovan\u00fa adresu (kore\u0161ponden\u010dn\u00e1 adresa a z\u00e1rove\u0148 ofici\u00e1lne s\u00eddlo spolo\u010dnosti, ktor\u00e9 je aj vo verejn\u00fdch z\u00e1znamoch) a obchodn\u00fa, business adresu (adresa, odkia\u013e fyzicky vykon\u00e1vate svoje podnikanie).<\/p>\n

Potrebova\u0165 budete aj dva doklady toto\u017enosti, dva doklady s adresou (proof of address) a firemn\u00fd bankov\u00fd \u00fa\u010det (nie osobn\u00e9 konto). Podmienky zalo\u017eenia bankov\u00e9ho \u00fa\u010dtu sa l\u00ed\u0161i od banky k banke.<\/p>\n

Narozdiel od Slovenska, pri zakladan\u00ed firmy v Anglicku neexistuje minim\u00e1lny kapit\u00e1l, ktor\u00fd mus\u00edte do firmy vlo\u017ei\u0165 – pokojne to m\u00f4\u017ee by\u0165 podiel vo forme 1 libry. Podielov m\u00f4\u017ee by\u0165 \u013eubovo\u013en\u00e9 mno\u017estvo v \u013eubovo\u013enej hodnote, pri\u010dom podielnikov, tak ako aj riadite\u013ea (alebo riadite\u013eov) spolo\u010dnosti vymenujete pri registr\u00e1cii.<\/p>\n

Cel\u00fd proces zakladania spolo\u010dnosti ako aj platenie dan\u00ed a \u00fa\u010dtovn\u00edctvo m\u00f4\u017eete necha\u0165 \u0161pecializovan\u00fdm firm\u00e1m, ktor\u00e9 sa v\u00e1m postaraj\u00fa o v\u0161etko okrem zalo\u017eenia bankov\u00e9ho \u00fa\u010dtu. V takom pr\u00edpade iba podp\u00ed\u0161ete formul\u00e1re a dokumenty online, akur\u00e1t pre HRMC (miestny da\u0148ov\u00fd \u00farad) si vybav\u00edte splnomocnenie, aby za v\u00e1s vybran\u00e1 firma mohla kona\u0165 vo va\u0161om mene. Toto splnomocnenie sa d\u00e1 jednoducho stiahnu\u0165 z internetu a netreba ho podp\u00edsan\u00e9 d\u00e1va\u0165 potvrdzova\u0165 not\u00e1rovi, ani ni\u010d podobn\u00e9.<\/p>\n

V pr\u00edpade, \u017ee toto v\u0161etko rad\u0161ej zver\u00edte do r\u00fak profesion\u00e1lom, ako registrovan\u00fa adresu uvediete pr\u00e1ve ich, aby va\u0161u po\u0161tu preberali oni a rie\u0161ili to, \u010do vy nemus\u00edte. S\u00fa\u010das\u0165ou tak\u00fdchto slu\u017eieb je zvy\u010dajne aj \u00fa\u010dtovn\u00edctvo, pri\u010dom niektor\u00e9 \u00fa\u010dtovn\u00edcke softv\u00e9ry mo\u017eno prepoji\u0165 aj s bankov\u00fdm \u00fa\u010dtom, tak\u017ee sa v\u00e1m pohyby na firemnom \u00fa\u010dte automaticky preved\u00fa aj do v\u00e1\u0161ho \u00fa\u010dtovn\u00edctva a vy k nim len prirad\u00edte potrebn\u00e9 detaily.<\/p>\n

Cena zakladania firmy cez \u0161pecializovan\u00e9 \u00fa\u010dtovn\u00edcke spolo\u010dnosti m\u00f4\u017ee by\u0165 r\u00f4zna, od jednorazov\u00e9ho poplatku vo v\u00fd\u0161ke 80 libier, po cca 100 libier mesa\u010dne v pr\u00edpade, \u017ee v\u00e1m dan\u00e1 firma vedie \u00fa\u010dtovn\u00edctvo. V takom pr\u00edpade b\u00fdva samotn\u00e9 zalo\u017eenie firmy a s n\u00edm spojen\u00e9 poradenstvo bez samostatn\u00e9ho poplatku a je zahrnut\u00e9 v cene mesa\u010dn\u00e9ho pau\u0161\u00e1lu.<\/p>\n

\"photo-1454537468202-b7ff71d51c2e\"<\/a><\/p>\n

DPH, dane z pr\u00edjmu a dane z dividend<\/h2>\n

V\u00fd\u0161ka DPH (v UK \u201cVAT\u201d) z\u00e1vis\u00ed od v\u00fd\u0161ky ziskov spolo\u010dnosti. Ak po\u010das finan\u010dn\u00e9ho roka neprev\u00fd\u0161ia 82-tis\u00edc libier (cca 105-tis\u00edc Eur), alebo neprijmete tovar z E\u00da nad touto sumou, registrova\u0165 sa nemus\u00edte. Ak v\u0161ak t\u00fato hranicu prekro\u010d\u00edte, mus\u00edte sa zaregistrova\u0165 do 30 dn\u00ed, inak v\u00e1m hroz\u00ed pokuta. V\u00fdnimkou je, ak hranicu prekro\u010d\u00edte iba do\u010dasne, vtedy m\u00f4\u017eete oslovi\u0165 HMRC a po\u017eiada\u0165 o v\u00fdnimku<\/p>\n

S\u00fa r\u00f4zne mo\u017enosti, ako uplat\u0148ova\u0165 DPH v z\u00e1vislosti od toho, \u010di ste subdod\u00e1vate\u013e, alebo poskytovate\u013e slu\u017eieb, ktor\u00fd nenakupuje a nepred\u00e1va \u010falej tovar. DPH potom plat\u00edte (a n\u00e1rokujete si jej vr\u00e1tenie) ka\u017ed\u00e9 tri mesiace a to aj ke\u010f si pr\u00e1ve \u017eiadnu sumu nen\u00e1rokujete sp\u00e4\u0165 a \u017eiadnu sumu nedl\u017e\u00edte. Pre z\u00e1budlivcov m\u00e1 HMRC \u0161peci\u00e1lnu vychyt\u00e1vku – vo svojom online \u00fa\u010dte si m\u00f4\u017eete nastavi\u0165 emailov\u00e9 pripomienky, ktor\u00e9 v\u00e1m v spr\u00e1vny \u010das v\u017edy pripomen\u00fa, kedy treba na DPH myslie\u0165.<\/p>\n

Dane z pr\u00edjmu sa rovnako ako pri \u017eivnostn\u00edkoch neplatia, ak ste nemali \u017eiadny zisk. Na za\u010diatku podnikania sa v\u0161ak na ne mus\u00edte zaregistrova\u0165, op\u00e4\u0165 jednoducho online cez gov.uk. Ak ste dosiahli zisk, plat\u00edte ich na konci roka za predch\u00e1dzaj\u00faci finan\u010dn\u00fd rok (v UK be\u017e\u00ed od apr\u00edla do apr\u00edla) a to v jednotnej v\u00fd\u0161ke 20 percent.<\/p>\n

Okrem zisku, resp. platu si pravdepodobne budete chcie\u0165 vypl\u00e1ca\u0165 aj dividendy. Z nich da\u0148 plati\u0165 nemus\u00edte, ak je v\u00e1\u0161 ro\u010dn\u00fd pr\u00edjem (mzda) ni\u017e\u0161\u00ed ako 31,785 libier (cca 41-tis\u00edc Eur). Ak sa v\u00e1\u0161 ro\u010dn\u00fd pr\u00edjem pohybuje vo v\u00fd\u0161ke 31,785 a\u017e 150-tis\u00edc libier, dividendy s\u00fa zdanen\u00e9 25 percentami a ak je e\u0161te vy\u0161\u0161\u00ed, z dividend zaplat\u00edte da\u0148ov\u00e1kom 30,56 percenta.<\/p>\n

\"photo-1438893254896-34a5db3e4a8f\"<\/a><\/p>\n

Zru\u0161enie spolo\u010dnosti<\/h2>\n

Zru\u0161enie firmy prebieha rovnako zakladanie – cez internet, pri\u010dom m\u00e1te na v\u00fdber \u00fapln\u00e9 zru\u0161enie podnikania, alebo necha\u0165 firmu na ist\u00fd \u010das neakt\u00edvnu (dormant company – spiaca firma). Tak\u00e1to \u201cspiaca\u201d firma nem\u00e1 zisk, a t\u00fdm p\u00e1dom ani neplat\u00ed dane. Ak by ste chceli svoju firmu \u201cprebudi\u0165,\u201d mus\u00edte o tom informova\u0165 HMRC do troch mesiacov od znovuza\u010datia podnikania.<\/p>\n

Ako vidno, podnikanie vo Ve\u013ekej Brit\u00e1nii nie je ni\u010d prehnane komplikovan\u00e9, \u010di u\u017e chcete podnika\u0165 na z\u00e1klade \u017eivnosti alebo si rovno zalo\u017ei\u0165 spolo\u010dnos\u0165. \u00darady s\u00fa v\u00e1m vo v\u0161eobecnosti naklonen\u00e9 a v\u0161etko sa v\u00e1m sna\u017eia u\u013eah\u010di\u0165, ke\u010f\u017ee rozumej\u00fa, \u017ee je to aj pre ich dobro.<\/p>\n

Dnes je s\u00edce viac trendy uteka\u0165 do juhov\u00fdchodnej \u00c1zie a pracova\u0165 odtia\u013e na dia\u013eku, ale t\u00ed, ktor\u00ed sa rozhodn\u00fa usadi\u0165 v UK a nemaj\u00fa probl\u00e9m n\u00e1js\u0165 si klientov a z\u00e1kazky, tu bud\u00fa ur\u010dite spokojnej\u0161\u00ed ako na Slovensku.<\/p>\n

[mc4wp_form]<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

U\u017e viete, ako to chod\u00ed v D\u00e1nsku, Nemecku, Hong Kongu a tie\u017e v Austr\u00e1lii. Na z\u00e1ver cel\u00e9ho porovnania sa podel\u00edm so svojimi sk\u00fasenos\u0165ami z Ve\u013ekej Brit\u00e1nie so zakladan\u00edm \u201c\u017eivnosti\u201d aj najroz\u0161\u00edrenej\u0161ieho druhu firmy – private limited company (obdoba slovenskej spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm aj ke\u010f s r\u00f4znymi odli\u0161nos\u0165ami). Zalo\u017eenie podnikania Registr\u00e1cia v UK prebieha jednoducho. […]<\/p>\n","protected":false},"author":125,"featured_media":8019,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,8,10],"tags":[46,75,297,657,658,791,897,956,988],"class_list":["post-8016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","category-tipy-a-triky","category-vzdelavanie-2","tag-ako-na-to","tag-anglicko","tag-freelancing","tag-podnikam-v-zahranici","tag-podnikanie","tag-spolocnost","tag-v-zahranici","tag-websupport","tag-zalozenie-firmy"],"yoast_head":"\nPodnika\u0165 v Brit\u00e1nii, alebo osta\u0165 doma? - Websupport blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.websupport.sk\/blog\/2016\/04\/podnikat-britanii-ostat-doma\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Podnika\u0165 v Brit\u00e1nii, alebo osta\u0165 doma? - Websupport blog\" \/>\n<meta property=\"og:description\" content=\"U\u017e viete, ako to chod\u00ed v D\u00e1nsku, Nemecku, Hong Kongu a tie\u017e v Austr\u00e1lii. 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