{"id":569,"date":"2026-02-11T16:41:58","date_gmt":"2026-02-11T16:41:58","guid":{"rendered":"https:\/\/pkontis.si\/?p=569"},"modified":"2026-02-11T16:48:55","modified_gmt":"2026-02-11T16:48:55","slug":"normirani-ali-dejanski-s-p-kdaj-se-kaj-splaca","status":"publish","type":"post","link":"https:\/\/pkontis.si\/?p=569","title":{"rendered":"Normirani ali dejanski s.p. \u2013 kdaj se kaj spla\u010da?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"569\" class=\"elementor elementor-569\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5fbc8afd e-flex e-con-boxed e-con e-parent\" data-id=\"5fbc8afd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3becbe elementor-widget elementor-widget-image\" data-id=\"d3becbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/pkontis.si\/wp-content\/uploads\/2026\/02\/satisfied-entrepreneur-with-arms-crossed-reading-good-news-computer-while-working-office-1-1024x683.jpg\" class=\"attachment-large size-large wp-image-571\" alt=\"\" srcset=\"https:\/\/pkontis.si\/wp-content\/uploads\/2026\/02\/satisfied-entrepreneur-with-arms-crossed-reading-good-news-computer-while-working-office-1-1024x683.jpg 1024w, https:\/\/pkontis.si\/wp-content\/uploads\/2026\/02\/satisfied-entrepreneur-with-arms-crossed-reading-good-news-computer-while-working-office-1-300x200.jpg 300w, https:\/\/pkontis.si\/wp-content\/uploads\/2026\/02\/satisfied-entrepreneur-with-arms-crossed-reading-good-news-computer-while-working-office-1-768x512.jpg 768w, https:\/\/pkontis.si\/wp-content\/uploads\/2026\/02\/satisfied-entrepreneur-with-arms-crossed-reading-good-news-computer-while-working-office-1-1536x1024.jpg 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ea12a2d elementor-widget elementor-widget-text-editor\" data-id=\"1ea12a2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<h2 class=\"wp-block-heading\">Normirani ali dejanski s.p. \u2013 kdaj se kaj spla\u010da?<\/h2>\n\n<p class=\"wp-block-paragraph\">Ena najpogostej\u0161ih dilem ob odprtju s.p. (ali kasneje ob rasti poslovanja) je:<br \/>ali izbrati normirani ali dejanski s.p.?<\/p>\n\n<p class=\"wp-block-paragraph\">Odlo\u010ditev ni samo administrativna. Vpliva na va\u0161o dav\u010dno obremenitev, vi\u0161ino prispevkov, mo\u017enosti uveljavljanja stro\u0161kov in dolgoro\u010dno strategijo poslovanja.<\/p>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n<h3 class=\"wp-block-heading\">Kaj pomeni normirani s.p.?<\/h3>\n\n<p class=\"wp-block-paragraph\">Pri normiranem s.p. se dejanski stro\u0161ki ne upo\u0161tevajo.<\/p>\n\n<p class=\"wp-block-paragraph\">FURS avtomatsko prizna 80 % normiranih odhodkov, davek (20 %) pa se pla\u010da od preostalih 20 % prihodkov.<\/p>\n\n<p class=\"wp-block-paragraph\">Kdaj se normirani s.p. obi\u010dajno spla\u010da?<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Imate nizke dejanske stro\u0161ke (npr. svetovanje, IT, marketing, storitve).<\/li>\n\n<li>Poslujete predvsem z znanjem in \u010dasom.<\/li>\n\n<li>Nimate ve\u010djih investicij.<\/li>\n\n<li>\u017delite enostavno administracijo.<\/li>\n\n<li>Va\u0161i prihodki so znotraj zakonskih omejitev za normirance.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Normirani s.p. je pogosto odli\u010dna izbira za za\u010detek poslovne poti ali za dejavnosti z visokimi mar\u017eami.<\/p>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n<h3 class=\"wp-block-heading\">Kaj pomeni dejanski s.p.?<\/h3>\n\n<p class=\"wp-block-paragraph\">Pri dejanskem s.p. se upo\u0161tevajo resni\u010dni stro\u0161ki poslovanja.<\/p>\n\n<p class=\"wp-block-paragraph\">Davek pla\u010date od razlike med prihodki in odhodki (dobi\u010dka), po dohodninski lestvici.<\/p>\n\n<h3 class=\"wp-block-heading\">Kdaj je dejanski s.p. bolj smiselna izbira?<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Imate visoke stro\u0161ke materiala ali nabave blaga.<\/li>\n\n<li>Imate zaposlene.<\/li>\n\n<li>Investirate v opremo, vozila, poslovne prostore.<\/li>\n\n<li>Va\u0161a mar\u017ea je ni\u017eja.<\/li>\n\n<li>Poslovanje postaja kompleksnej\u0161e.<\/li>\n<\/ul>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n<h3 class=\"wp-block-heading\">Kdaj razmisliti o prehodu?<\/h3>\n\n<p class=\"wp-block-paragraph\">Prehod iz normiranega na dejanski s.p. je smiseln, ko:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>stro\u0161ki za\u010dnejo rasti,<\/li>\n\n<li>razmi\u0161ljate o zaposlitvah,<\/li>\n\n<li>planirate ve\u010dje investicije,<\/li>\n\n<li>se vam efektivna obdav\u010ditev zvi\u0161a,<\/li>\n\n<li>ali pa preprosto \u017eelite bolj realno sliko poslovanja.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pomembno: odlo\u010ditev ni \u010drno-bela in ni enaka za vse.<\/p>\n\n<p class=\"wp-block-paragraph\">Dva podjetnika z enakimi prihodki imata lahko popolnoma razli\u010dno optimalno re\u0161itev.<\/p>\n\n<h3 class=\"wp-block-heading\">Najve\u010dja napaka? Odlo\u010ditev brez prera\u010duna.<\/h3>\n\n<p class=\"wp-block-paragraph\">Veliko podjetnikov ostane v normiranem s.p., ker &#8220;je tako la\u017eje&#8221;.<\/p>\n\n<p class=\"wp-block-paragraph\">Drugi prehitro preidejo na dejanski s.p., ker mislijo, da morajo.<\/p>\n\n<p class=\"wp-block-paragraph\">Resnica?<\/p>\n\n<p class=\"wp-block-paragraph\">Odlo\u010ditev mora temeljiti na \u0161tevilkah \u2013 ne na ob\u010dutku.<\/p>\n\n<h3 class=\"wp-block-heading\">Niste prepri\u010dani, kaj je za vas optimalno?<\/h3>\n\n<p class=\"wp-block-paragraph\">Za svoje stranke vedno naredimo konkreten dav\u010dni prera\u010dun, kjer primerjamo:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>normirani s.p.,<\/li>\n\n<li>dejanski s.p.,<\/li>\n\n<li>projekcijo prihodkov,<\/li>\n\n<li>vi\u0161ino prispevkov,<\/li>\n\n<li>dolgoro\u010dne posledice.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>\u010ce \u017eelite vedeti, katera oblika je za vas finan\u010dno najugodnej\u0161a nas kontaktirajte za individualno svetovanje in prera\u010dun.<\/strong><\/p>\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\"><\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c863373 e-flex e-con-boxed e-con e-parent\" data-id=\"c863373\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bead5e elementor-button-info elementor-widget elementor-widget-button\" data-id=\"1bead5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+386%2041%20573%20010\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Pokli\u010dite nas za posvet<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-441d7b1 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"441d7b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"mailto:info@pkontis.si\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Kontaktirajte nas po mailu<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Normirani ali dejanski s.p. \u2013 kdaj se kaj spla\u010da? Ena najpogostej\u0161ih dilem ob odprtju s.p. 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