· Reaching the age of 18

· Legal capacity

Integrity (proved by an extract from the criminal record)

• Pozastavenie živnosti je dočasné prerušenie podnikania najviac na 2 roky.

• Živnosť nie je možné prerušiť spätne dozadu – najskôr od podania žiadosti na nasledujúci deň.

• Prerušenie živnosti je vždy nutné ohraničiť OD-DO.

• Ak živnosť prerušíte, vždy je možné ju kedykoľvek obnoviť ako aj predĺžiť.

• Predlženie živnosti je nutné vykonať najneskôr deň pred ukončením prerušenia a automatickým obnovením živnosti. Z dôvodu aby nevznikol ani jeden deň aby živnosť nebola platná.

• Zrušenie živnosti je úplné ukončenie podnikania. Je možné živnosť nanovo založiť a ponechať si pôvodné IČO.

1. Tax office: you do not need to notify the business interruption, because the trade office did it for you.

2. Health insurance company: the trade office also announces the suspension - termination of the trade.

3. Social Insurance : If you were registered for Social Insurance, the entrepreneur must send the notice of suspension of business to the Social Insurance in person (if he paid social contributions). If the self-employed person did not pay social contributions because he was not registered as a socially insured person, he does not have to report anything to the insurance company.

Social and health contributions do not need to be paid from the day the business is suspended.

Prakticky na druhý deň od podania žiadosti o pozastavení- prerušení Živnostenský úrad pozastaví živnosť, prípadne ku konkrétnemu dňu dátumu “OD “ ktorý sa uvedie do oznámenia.

Živnostenský úrad má lehotu 30 dní o zaslaní prerušenia- ukončenia živnosti ktorú zasiela výlučne iba do E-schránky. Obyčajne Živnostenské úrady žiadosť spracujú prerušenie-ukončenie v priebehu 10dní. Na oznámení je napísaný dátum prerušenia resp. ukončenia živnosti.

I received an email from you that my business has been suspended. How do I get a proper confirmation of business suspension?

The Trade Office processes all documents by law only electronically.

Every change is sent by the Trade Office to your electronic mailbox.

I received an e-mail in which two files were attached to the notification: I cannot open one and the other lacks a signature.

File I: without signature - it is only informative and is not intended for legal acts.

File II: is in ZEP-code - serves for offices and can be opened and printed: only notary or trade office (guaranteed conversion).

The business is applied for and announced at the district office, department of business (Customer Center), which then examines whether all the conditions for obtaining a business license are met on your part, cancellation, etc.

If the conditions are met, he will issue a certificate of trade authorization, cancellation, etc.

A self-employed person can keep simple accounting.

All documents (provided that you do not claim flat-rate expenses, where it is possible to keep tax records, i.e. record only income from payments for issued invoices, or income from the cash register) in both variants must be entered into the accounting and paired with the bank or cash cash register.

The difference in billing from the point of view of the volume of work is not great. Keeping simple accounting is theoretically possible even for entrepreneurs without the use of an accounting company.

Levy and overall payments to the state are the 2nd most important factor to take into account after the guarantee.

In the case of a business, it is necessary to pay minimum health and social contributions, even if you do not earn anything.

The obligation to pay social insurance arises on 1.7. in a given year for the previous year.

The minimum assessment base for paying contributions to the Social and Health Insurance Company for the current year is calculated as 50% of the average monthly salary for the past year.

* e.g. if the employer pays, or you are a student under the age of 26, a pensioner, on maternity leave.

In these cases, you do not have to pay contributions to the health insurance company if you are not employed by the s.r.o.

** as a self-employed person, you do not have to pay social insurance for 6-21 months, or never

(depending on when you open your business and what annual income you achieve in the accounting year in question).

If you run a business and earn approx. more than 12 thousand per year, it is necessary to consider whether or not to switch to s.r.o

It can pay off big for you.

We do not activate the electronic mailbox (e-mailbox). This activation of the e-box for new companies takes place automatically by the state after 10 days from the date of registration of the new company in the register .

In order to be able to log in to the e-box, you need to have an ID card with a chip and a reader.