{"id":1395,"date":"2025-02-12T14:58:25","date_gmt":"2025-02-12T13:58:25","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/sazby-dph-kolik-jich-spravne-urcit\/"},"modified":"2025-02-12T14:58:28","modified_gmt":"2025-02-12T13:58:28","slug":"sazby-dph-kolik-jich-spravne-urcit","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/sazby-dph-kolik-jich-spravne-urcit\/","title":{"rendered":"Sazby DPH: kolik jich je a jak je spr\u00e1vn\u011b ur\u010dit"},"content":{"rendered":"<h2>Jak\u00e9 jsou sazby DPH?<\/h2>\n<p>Od roku 2024 jsou v \u010cesk\u00e9 republice <strong>dv\u011b <\/strong><strong>sazby DPH<\/strong>, p\u0159i\u010dem\u017e do ka\u017ed\u00e9 spadaj\u00ed r\u016fzn\u00e9 druhy zbo\u017e\u00ed a slu\u017eeb:<\/p>\n<ul>\n<li>z\u00e1kladn\u00ed sazba DPH \u2013 <strong>21 %<\/strong><\/li>\n<li>sn\u00ed\u017een\u00e1 sazba DPH \u2013 <strong>12 %<\/strong><\/li>\n<\/ul>\n<p>D\u0159\u00edv\u011bj\u0161\u00ed dv\u011b sn\u00ed\u017een\u00e9 sazby DPH ve v\u00fd\u0161i 15 % a 10 % tak nahradila pouze jedna \u2013 12%.<\/p>\n<h2>Sn\u00ed\u017een\u00e1 sazba DPH<\/h2>\n<p>Do sn\u00ed\u017een\u00e9 sazby pat\u0159\u00ed n\u00e1sleduj\u00edc\u00ed <strong>zbo\u017e\u00ed<\/strong>:<\/p>\n<ul>\n<li>potraviny, bezlepkov\u00e9 v\u00fdrobky, ml\u00e9ko a ml\u00e9\u010dn\u00e9 n\u00e1poje, pitn\u00e1 voda,<\/li>\n<li>krmiva pro zv\u00ed\u0159ata, rostliny a p\u0159\u00edsady ur\u010den\u00e9 k produkci potravin,<\/li>\n<li>\u017eiv\u00e9 d\u0159eviny, rostliny a semena,<\/li>\n<li>noviny a \u010dasopisy \u2013 v ti\u0161t\u011bn\u00e9 i elektronick\u00e9 podob\u011b,<\/li>\n<li>zdravotnick\u00e9 prost\u0159edky a pom\u016fcky + zbo\u017e\u00ed pro osobn\u00ed pou\u017e\u00edv\u00e1n\u00ed nemocn\u00fdmi, nap\u0159\u00edklad n\u00e1stroje pro nevidom\u00e9,<\/li>\n<li>l\u00e9ky a farmaceutick\u00e9 v\u00fdrobky,<\/li>\n<li>d\u011btsk\u00e9 seda\u010dky do automobil\u016f.<\/li>\n<\/ul>\n<p>Nov\u011b jsou od DPH zcela osvobozen\u00e9 knihy, pro kter\u00e9 plat\u00ed <strong>nulov\u00e1 DPH<\/strong>.<\/p>\n<p>D\u00e1le do sn\u00ed\u017een\u00e9 sazby spadaj\u00ed n\u00e1sleduj\u00edc\u00ed <strong>slu\u017eby<\/strong>:<\/p>\n<ul>\n<li>\u00faprava a rozvod vody pomoc\u00ed s\u00edt\u00ed,<\/li>\n<li>dod\u00e1v\u00e1n\u00ed tepla a chladu,<\/li>\n<li>odv\u00e1d\u011bn\u00ed, \u010di\u0161t\u011bn\u00ed a dal\u0161\u00ed pr\u00e1ce souvisej\u00edc\u00ed s odpadn\u00ed vodou,<\/li>\n<li>pozemn\u00ed pravideln\u00e1 hromadn\u00e1 doprava cestuj\u00edc\u00edch a zavazadel, v\u010detn\u011b dopravy ly\u017ea\u0159sk\u00fdmi vleky,<\/li>\n<li>vodn\u00ed hromadn\u00e1 doprava cestuj\u00edc\u00edch a zavazadel,<\/li>\n<li>ubytovac\u00ed a stravovac\u00ed slu\u017eby,<\/li>\n<li>p\u016fj\u010dov\u00e1n\u00ed knih a \u010dasopis\u016f,<\/li>\n<li>zdravotn\u00ed a soci\u00e1ln\u00ed p\u00e9\u010de,<\/li>\n<li>dom\u00e1c\u00ed p\u00e9\u010de o d\u011bti, nemocn\u00e9, star\u00e9 i zdravotn\u011b posti\u017een\u00e9 lidi,<\/li>\n<li>provozov\u00e1n\u00ed ly\u017ea\u0159sk\u00fdch svah\u016f a slu\u017eby souvisej\u00edc\u00ed s provozem rekrea\u010dn\u00edch park\u016f a pl\u00e1\u017e\u00ed,<\/li>\n<li>poh\u0159ebn\u00ed slu\u017eby mimo poh\u0159ebn\u00edch slu\u017eeb pro zv\u00ed\u0159ata,<\/li>\n<li>tureck\u00e9 l\u00e1zn\u011b, sauny, parn\u00ed sauny a soln\u00e9 jeskyn\u011b.<\/li>\n<\/ul>\n<p>Krom\u011b toho do sn\u00ed\u017een\u00e9 sazby DPH spad\u00e1 tak\u00e9 <strong>vstupn\u00e9 na kulturn\u00ed a sportovn\u00ed akce a ud\u00e1losti<\/strong>. A to v\u010detn\u011b n\u00e1v\u0161t\u011bvy:<\/p>\n<ul>\n<li>divadla,<\/li>\n<li>cirkusu,<\/li>\n<li>z\u00e1bavn\u00edho parku,<\/li>\n<li>koncertu,<\/li>\n<li>muzea,<\/li>\n<li>zoologick\u00e9 zahrady,<\/li>\n<li>kina,<\/li>\n<li>v\u00fdstavy,<\/li>\n<li>botanick\u00e9 zahrady,<\/li>\n<li>p\u0159\u00edrodn\u00ed rezervace nebo n\u00e1rodn\u00edho parku,<\/li>\n<li>kryt\u00fdch i nekryt\u00fdch sportovi\u0161\u0165.<\/li>\n<\/ul>\n<p><strong>Pozor:<\/strong> Stravovac\u00ed slu\u017eby a pod\u00e1v\u00e1n\u00ed n\u00e1poj\u016f v r\u00e1mci \u0161kolstv\u00ed, zdravotnictv\u00ed a soci\u00e1ln\u00ed pomoci je <strong>od DPH osvobozeno<\/strong>.<\/p>\n<h2>Co spad\u00e1 do z\u00e1kladn\u00ed sazby DPH<\/h2>\n<p>Do <strong>z\u00e1kladn\u00ed sazby DPH<\/strong> spadaj\u00ed v\u0161echny druhy zbo\u017e\u00ed a slu\u017eeb, kter\u00e9 <strong>nejsou vyjmenovan\u00e9 <\/strong>v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235\" target=\"_blank\" rel=\"noopener\">z\u00e1kon\u011b o dani z p\u0159idan\u00e9 hodnoty<\/a> u sn\u00ed\u017een\u00e9 sazby.<\/p>\n<p>Z\u00e1rove\u0148 se do n\u00ed <strong>p\u0159esunulo n\u011bkter\u00e9 zbo\u017e\u00ed a slu\u017eby<\/strong>, kter\u00e9 d\u0159\u00edve spadaly do jedn\u00e9 ze dvou sn\u00ed\u017een\u00fdch sazeb. T\u00fdk\u00e1 se to n\u00e1sleduj\u00edc\u00edho zbo\u017e\u00ed:<\/p>\n<ul>\n<li>dextriny a jin\u00e9 modifikovan\u00e9 \u0161kroby,<\/li>\n<li>\u0159ezan\u00e9 kv\u011btiny,<\/li>\n<li>palivov\u00e9 d\u0159evo,<\/li>\n<li>let\u00e1ky a prospekty,<\/li>\n<li>dovoz um\u011bleck\u00fdch d\u011bl, sb\u011bratelsk\u00fdch p\u0159edm\u011bt\u016f a staro\u017eitnost\u00ed.<\/li>\n<\/ul>\n<p>V p\u0159\u00edpad\u011b slu\u017eeb se zm\u011bna dotkla:<\/p>\n<ul>\n<li>sb\u011bru, p\u0159epravy a likvidace komun\u00e1ln\u00edho odpadu,<\/li>\n<li>zpracov\u00e1n\u00ed odpadu k dal\u0161\u00edmu vyu\u017eit\u00ed,<\/li>\n<li>pravideln\u00e9 leteck\u00e9 hromadn\u00e9 p\u0159epravy cestuj\u00edc\u00edch a jejich zavazadel,<\/li>\n<li>slu\u017eeb autor\u016f a um\u011blc\u016f,<\/li>\n<li>\u00faklidu dom\u00e1cnost\u00ed v\u010detn\u011b myt\u00ed oken,<\/li>\n<li>oprav obuvi, oble\u010den\u00ed, ko\u017een\u00fdch a textiln\u00edch v\u00fdrobk\u016f,<\/li>\n<li>oprav j\u00edzdn\u00edch kol,<\/li>\n<li>holi\u010dsk\u00fdch a kade\u0159nick\u00fdch slu\u017eeb.<\/li>\n<\/ul>\n<p>V z\u00e1kladn\u00ed sazb\u011b DPH z\u016fst\u00e1vaj\u00ed i polo\u017eky, na kter\u00e9 se z\u00e1kladn\u00ed DPH vztahovala u\u017e p\u0159ed rokem 2024. V\u00fdjimkou je <strong>nepravideln\u00e1 autobusov\u00e1 nebo lodn\u00ed doprava osob<\/strong>, u kter\u00e9 nov\u011b plat\u00ed 12% sazba.<\/p>\n<h2>Legislativa DPH se pr\u016fb\u011b\u017en\u011b m\u011bn\u00ed: jak na ni reagovat?<\/h2>\n<p>V pr\u016fb\u011bhu let se m\u016f\u017ee zm\u011bnit nejen v\u00fd\u0161e sazeb, ale tak\u00e9 p\u0159\u00edslu\u0161nost zbo\u017e\u00ed nebo slu\u017eeb k jednotliv\u00fdm sazb\u00e1m. V t\u011bchto situac\u00edch mohou vzniknout nejistoty, jak d\u00e1le postupovat. Obecn\u011b plat\u00ed pravidlo, podle kter\u00e9ho mus\u00edte v\u017edy pou\u017e\u00edt <strong>sazbu dan\u011b platnou ke dni vzniku povinnosti p\u0159iznat da\u0148<\/strong>.<\/p>\n<p>Se zm\u011bnami v legislativ\u011b DPH v\u00e1m pom\u016f\u017ee tak\u00e9 pokro\u010dilej\u0161\u00ed ekonomick\u00fd syst\u00e9m, nap\u0159\u00edklad <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">\u00fa\u010detn\u00ed syst\u00e9m zdarma Money S3<\/a> nebo Money ERP. Tyto syst\u00e9my se ka\u017ed\u00fd m\u011bs\u00edc aktualizuj\u00ed, tak\u017ee s nimi m\u00e1te jistotu, \u017ee v\u0161echny sazby dan\u011b v\u017edy vypo\u010d\u00edt\u00e1vaj\u00ed v souladu s aktu\u00e1ln\u00ed legislativou.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1395\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1395\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Z\u00e1vazn\u00e9 posouzen\u00ed<\/h2>\n<p>M\u016f\u017ee nastat situace, \u017ee zbo\u017e\u00ed nebo slu\u017ebu, kter\u00e9 nab\u00edz\u00edte, je obt\u00ed\u017en\u00e9 za\u0159adit do n\u011bkter\u00e9 z v\u00fd\u0161e uveden\u00fdch sazeb \u2013 nap\u0159\u00edklad \u010d\u00e1ste\u010dn\u011b spl\u0148uje n\u011bkter\u00e9 aspekty l\u00e1ze\u0148sk\u00fdch slu\u017eeb, ale v \u0161ir\u0161\u00edm kontextu je to diskutabiln\u00ed. V takov\u00e9m p\u0159\u00edpad\u011b m\u016f\u017eete vyu\u017e\u00edt <strong>institut z\u00e1vazn\u00e9ho posouzen\u00ed<\/strong>.<\/p>\n<p>Gener\u00e1ln\u00edmu finan\u010dn\u00edmu \u0159editelstv\u00ed pod\u00e1te<strong> \u017e\u00e1dost o z\u00e1vazn\u00e9 posouzen\u00ed<\/strong> konkr\u00e9tn\u00edho zbo\u017e\u00ed nebo slu\u017eby. Za poplatek tak z\u00edsk\u00e1te jistotu, \u017ee jste sv\u016fj produkt p\u0159i\u0159adili ke spr\u00e1vn\u00e9 sazb\u011b.<\/p>\n<h2>Zaokrouhluje se DPH?<\/h2>\n<p>Do 1. dubna 2019 bylo mo\u017en\u00e9 zaokrouhlovat vypo\u010dtenou da\u0148 na cel\u00e9 koruny a rozd\u00edl vyjmout ze z\u00e1kladu dan\u011b, novela z\u00e1kona o DPH ale tuto mo\u017enost upravila.<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong> Pokud nyn\u00ed m\u00e1te z\u00e1klad dan\u011b 90 K\u010d, ji\u017e nem\u016f\u017eete 21% sazbu DPH zaokrouhlit na 19 K\u010d, ale mus\u00edte pracovat s p\u0159esnou \u010d\u00e1stkou 18,90 K\u010d. Klientovi v takov\u00e9m p\u0159\u00edpad\u011b vy\u00fa\u010dtujete 90 + 18,90 = 108,90 K\u010d.<\/p>\n<p>D\u00edky <strong>\u00fa\u010detn\u00edmu programu Money S3<\/strong> si se zaokrouhlov\u00e1n\u00edm a spr\u00e1vn\u00fdmi sazbami DPH starosti d\u011blat nemus\u00edte. Software v\u0161echno pohl\u00edd\u00e1 za v\u00e1s. Nav\u00edc si ho <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">vyzkou\u0161\u00edte zdarma<\/a>. Program ve verzi Start m\u016f\u017eete pou\u017e\u00edvat po neomezen\u011b dlouhou dobu, limitov\u00e1ni jste pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n<h2>P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky na t\u00e9ma DPH:<\/h2>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-je-dph-kompletni-pruvodce\/\">Co je DPH<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">Pl\u00e1tce DPH<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\">Registr pl\u00e1tc\u016f k DPH<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/identifikovane-osoby\/\">Identifikovan\u00e1 osoba k DPH<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ziskejte-od-statu-penize-zpet-aneb-vraceni-nadmerneho-odpoctu-dph\/\">Vr\u00e1cen\u00ed DPH<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vse-dulezite-potrebujete-vedet-kontrolnim-hlaseni\/\">Kontroln\u00ed hl\u00e1\u0161en\u00ed k DPH<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zakon-o-dph-co-obsahuje-a-jak-s-nim-pracovat\/\">Z\u00e1kon o DPH<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-zalohy-v-dph\/\">Jak na z\u00e1lohy v DPH<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/proc-a-jak-se-stat-dobrovolnym-platcem-dph\/\">Dobrovoln\u00fd pl\u00e1tce DPH<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-rijna-2019-plati-novy-zpusob-vypoctu-dph-postupovat-krok-za-krokem\/\">V\u00fdpo\u010det DPH<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dodatecne-danove-priznani-k-dph-kdy-je-a-neni-nutne\/\">Dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k DPH<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/elektronicke-podani-danoveho-priznani-k-dph-jak-ho-podat-z-ucetniho-systemu\/\">Elektronick\u00e9 pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pruvodce-priznani-k-dani-z-pridane-hodnoty\/\">Kompletn\u00ed pr\u016fvodce p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/formular-jak-vyplnit-priznani-k-dph\/\">Jak vyplnit formul\u00e1\u0159 k DPH<\/a><\/li>\n<\/ul>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak\u00e9 jsou sazby DPH? Od roku 2024 jsou v \u010cesk\u00e9 republice dv\u011b sazby DPH, p\u0159i\u010dem\u017e do ka\u017ed\u00e9 spadaj\u00ed r\u016fzn\u00e9 druhy zbo\u017e\u00ed a slu\u017eeb: z\u00e1kladn\u00ed sazba &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1396,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[65,121],"class_list":["post-1395","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-sazba-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1395"}],"version-history":[{"count":18,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1395\/revisions"}],"predecessor-version":[{"id":16773,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1395\/revisions\/16773"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1396"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}