{"id":16031,"date":"2024-12-30T08:00:00","date_gmt":"2024-12-30T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=16031"},"modified":"2024-12-19T17:14:11","modified_gmt":"2024-12-19T16:14:11","slug":"kdy-se-stanete-povinne-platcem-dph-v-roce-2025","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/kdy-se-stanete-povinne-platcem-dph-v-roce-2025\/","title":{"rendered":"Kdy se stanete povinn\u011b pl\u00e1tcem DPH v roce 2025"},"content":{"rendered":"<p>Pro pochopen\u00ed problematiky bude praktick\u00e9 p\u0159ipomenout si nejprve p\u016fvodn\u00ed pr\u00e1vn\u00ed \u00fapravu, kter\u00e1 bude kon\u010dit 31. prosince 2024 a pot\u00e9 ji porovnat s pr\u00e1vn\u00ed \u00fapravou roku 2025.<\/p>\n<h2>Pr\u00e1vn\u00ed \u00faprava v\u00a0roce 2024<\/h2>\n<p>Je\u0161t\u011b do konce leto\u0161n\u00edho roku 2024 plat\u00ed letit\u00e1 pr\u00e1vn\u00ed \u00faprava, podle kter\u00e9 da\u0148ov\u00e9 subjekty musely sledovat \u201eklouzav\u00e9 obdob\u00ed\u201c 12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f. Spojen\u00edm \u201eklouzav\u00e9 obdob\u00ed\u201c se rozum\u00ed skute\u010dnost, \u017ee je pot\u0159eba sledovat obdob\u00ed 12 m\u011bs\u00edc\u016f bez vazby na dan\u00fd kalend\u00e1\u0159n\u00ed rok.<\/p>\n<p>Z\u00e1kon o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le tak\u00e9 jen \u201eZDPH\u201c) n\u00e1m \u0159\u00edk\u00e1, \u017ee pl\u00e1tcem se stane:<\/p>\n<ul>\n<li>osoba povinn\u00e1 k\u00a0dani,<\/li>\n<li>se s\u00eddlem v\u00a0tuzemsku,<\/li>\n<li>jej\u00ed\u017e obrat za nejv\u00fd\u0161e 12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f,<\/li>\n<li>p\u0159ekro\u010d\u00ed \u010d\u00e1stku 2.000.000 K\u010d.<\/li>\n<\/ul>\n<p>Uka\u017eme si tedy v\u00fd\u0161e uveden\u00e9 na p\u0159\u00edkladu.<\/p>\n<p><strong>P\u0159\u00edklad 1<\/strong><\/p>\n<p>Podnikatel za\u010dal podnikat v\u00a0listopadu 2023. Z\u00a0evidence sv\u00fdch tr\u017eeb zjistil, \u017ee jeho obrat p\u0159es\u00e1hl \u010d\u00e1stku 2.000.000 K\u010d v\u00a0m\u011bs\u00edci \u010dervnu 2024. Je tedy z\u0159ejm\u00e9, \u017ee k\u00a0p\u0159ekro\u010den\u00ed obratu mu \u201esta\u010dilo\u201c pouh\u00fdch 8 m\u011bs\u00edc\u016f sv\u00e9ho podnik\u00e1n\u00ed.<\/p>\n<p>K\u00a015. \u010dervenci 2024 mu vznik\u00e1 povinnost podat u spr\u00e1vce dan\u011b p\u0159ihl\u00e1\u0161ku k\u00a0registraci DPH, kter\u00e1 m\u00e1 v\u0161ak pouze deklaratorn\u00ed \u00fa\u010dinky. Pl\u00e1tcem se st\u00e1v\u00e1 p\u0159\u00edmo ze z\u00e1kona od 1. srpna 2024.<\/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\/16031\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Podnikejte bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k 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=\"T6\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16031\">\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>Pr\u00e1vn\u00ed \u00faprava v roce\u00a02025<\/h2>\n<h3>Kdy vznik\u00e1 povinn\u00e9 pl\u00e1tcovstv\u00ed<\/h3>\n<p>Zm\u011bny od roku 2025 jsou n\u00e1sleduj\u00edc\u00ed:<\/p>\n<p>Od roku 2025 dopad\u00e1 nov\u00e1 pr\u00e1vn\u00ed \u00faprava krom\u011b tuzemsk\u00fdch osob povinn\u00fdch k\u00a0dani (zjednodu\u0161en\u011b \u010desk\u00fdch podnikatel\u016f) tak\u00e9 na <strong>podnikatele z EU<\/strong>, kte\u0159\u00ed jsou ve <strong>sv\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b registrovan\u00ed do re\u017eimu pro mal\u00e9 podniky pro tuzemsko (pro \u010cR).<\/strong><\/p>\n<p>Nov\u011b se p\u0159est\u00e1v\u00e1 obrat sledovat za \u201eklouzav\u00fdch\u201c 12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f. Od roku 2025 se <strong>obrat sleduje v\u00a0pr\u016fb\u011bhu kalend\u00e1\u0159n\u00edho roku<\/strong>. Nov\u00fd zp\u016fsob v\u00fdpo\u010dtu obratu bude tedy kl\u00e1st velk\u00e9 n\u00e1roky na podnikatele, aby <strong>ka\u017ed\u00fd den znali sv\u016fj obrat<\/strong> a to po\u010d\u00ednaje 1. lednem, kon\u010de 31. prosincem dan\u00e9ho kalend\u00e1\u0159n\u00edho roku! Jedn\u00e1 se o sjednocen\u00ed po\u010d\u00edt\u00e1n\u00ed obratu v\u00a0r\u00e1mci cel\u00e9 Evropsk\u00e9 unie.<\/p>\n<p>Osoba povinn\u00e1 k\u00a0dani se st\u00e1v\u00e1 <strong>pl\u00e1tcem od prvn\u00edho dne kalend\u00e1\u0159n\u00edho roku bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edho po kalend\u00e1\u0159n\u00edm roce, ve kter\u00e9m jej\u00ed obrat v\u00a0tuzemsku p\u0159ekro\u010dil \u010d\u00e1stku 2.000.000 K\u010d.<\/strong> Toto je z\u00e1sadn\u00ed zm\u011bna, nebo\u0165 doposud platilo, \u017ee se pl\u00e1tcem st\u00e1v\u00e1 od prvn\u00edho dne druh\u00e9ho m\u011bs\u00edce po m\u011bs\u00edci p\u0159ekro\u010den\u00ed obratu.<\/p>\n<p><strong>P\u0159\u00edklad 2<\/strong><\/p>\n<p>Osoba povinn\u00e1 k\u00a0dani p\u0159ekro\u010dila obrat 2.000.000 K\u010d dne 15. b\u0159ezna 2025 (jedn\u00e1 se o obrat za obdob\u00ed od 1. ledna 2025 do 15. b\u0159ezna 2025). Do 10 pracovn\u00edch dn\u016f po p\u0159ekro\u010dn\u00ed obratu mus\u00ed podat p\u0159ihl\u00e1\u0161ku. Pl\u00e1tcem se st\u00e1v\u00e1 1. ledna 2026.<\/p>\n<p>Pokud osoba povinn\u00e1 k\u00a0dani po p\u0159ekro\u010den\u00ed obratu 2.000.000 K\u010d nechce s\u00a0pl\u00e1tcovstv\u00edm \u010dekat a\u017e do dal\u0161\u00edho kalend\u00e1\u0159n\u00edho roku, <strong>m\u016f\u017ee podat p\u0159ihl\u00e1\u0161ku k\u00a0registraci a pokud ji pod\u00e1 v\u00a0z\u00e1konn\u00e9 lh\u016ft\u011b, m\u016f\u017ee se st\u00e1t pl\u00e1tcem hned druh\u00fdm dnem po p\u0159ekro\u010den\u00ed obratu. <\/strong>Z\u00e1kon vy\u017eaduje tuto registraci podat do <strong>10 pracovn\u00edch dn\u016f, kdy byl obrat p\u0159ekro\u010den.<\/strong><\/p>\n<p><strong>P\u0159\u00edklad 3<\/strong><\/p>\n<p>Osoba povinn\u00e1 k\u00a0dani p\u0159ekro\u010dila obrat 2.000.000 K\u010d dne 15. b\u0159ezna 2025 (jedn\u00e1 se o obrat za obdob\u00ed od 1. ledna 2025 do 15. b\u0159ezna 2025). Tato osoba m\u00e1 z\u00e1jem, aby se stala pl\u00e1tcem od 16. b\u0159ezna 2025. V\u00a0tomto p\u0159\u00edpad\u011b mus\u00ed podat do 10 pracovn\u00edch dn\u016f od p\u0159ekro\u010den\u00ed obratu, ve kter\u00e9 tuto <strong>svoji v\u016fli mus\u00ed spr\u00e1vci dan\u011b sd\u011blit!<\/strong><\/p>\n<p>Aby to nebylo tak jednoduch\u00e9, budeme muset od roku 2025 <strong>sledovat je\u0161t\u011b jednu hranici obratu \u2013 2.536.500 K\u010d<\/strong>, kter\u00e1 odpov\u00edd\u00e1 hodnot\u011b 100.000 \u20ac. Pokud dojde k\u00a0p\u0159ekro\u010den\u00ed t\u00e9to hodnoty obratu, osoba povinn\u00e1 se <strong>st\u00e1v\u00e1 pl\u00e1tcem hned druh\u00fd den po jej\u00edm p\u0159ekro\u010den\u00ed! <\/strong><\/p>\n<p><strong>P\u0159\u00edklad 4<\/strong><\/p>\n<p>Osoba povinn\u00e1 k\u00a0dani p\u0159ekro\u010dila obrat 2.000.000 K\u010d dne 15. b\u0159ezna 2025 (jedn\u00e1 se o obrat za obdob\u00ed od 1. ledna 2025 do 15. b\u0159ezna 2025). Do 10 pracovn\u00edch dn\u016f po p\u0159ekro\u010dn\u00ed obratu mus\u00ed podat p\u0159ihl\u00e1\u0161ku. Pl\u00e1tcem se st\u00e1v\u00e1 1. ledna 2026. Ale pozor \u2013 pokud by n\u00e1sledn\u011b nap\u0159. 10. kv\u011btna 2025 p\u0159ekro\u010dila obrat 2.536.500 K\u010d, st\u00e1v\u00e1 se pl\u00e1tcem ode dne 11. kv\u011btna 2025 a nikoliv a\u017e od 1. ledna 2026. Samoz\u0159ejmost\u00ed je pod\u00e1n\u00ed p\u0159ihl\u00e1\u0161ky k\u00a0registraci ve lh\u016ft\u011b 10 pracovn\u00edch dn\u016f.<\/p>\n<p>Pokud osoba povinn\u00e1 k\u00a0dani nen\u00ed doposud pl\u00e1tce a poskytuje pouze pln\u011bn\u00ed, u nich\u017e by nem\u011bla n\u00e1rok na odpo\u010det (osvobozen\u00e1 bez n\u00e1roku na odpo\u010det), tak se nem\u016f\u017ee st\u00e1t pl\u00e1tcem. Situaci v\u0161ak m\u011bn\u00ed p\u0159\u00edpad, kdy by poskytla \u201ezdaniteln\u00e9\u201c pln\u011bn\u00ed, u kter\u00e9ho n\u00e1rok na odpo\u010det v\u00a0obecn\u00e9 rovin\u011b je (pokud by subjekt byl pl\u00e1tcem). Pokud by v\u00a0takov\u00e9m p\u0159\u00edpad\u011b jej\u00ed obrat p\u0159es\u00e1hl 2.000.000 K\u010d, <strong>st\u00e1v\u00e1 se prvn\u00edm dnem n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho roku pl\u00e1tcem<\/strong>. Op\u011bt se v\u0161ak m\u016f\u017ee rozhodnout pro variantu, \u017ee se <strong>dobrovoln\u011b stane pl\u00e1tcem druh\u00fdm dnem po poskytnut\u00ed \u201ezdaniteln\u00e9ho\u201c pln\u011bn\u00ed.<\/strong> Pokud by byl p\u0159ekro\u010den obrat 2.536.500 K\u010d, st\u00e1v\u00e1 se pl\u00e1tcem <strong>druh\u00fdm dnem po poskytnut\u00ed \u201ezdaniteln\u00e9ho\u201c pln\u011bn\u00ed.<\/strong><\/p>\n<p>Posledn\u00ed zm\u011bna spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee pokud do\u0161lo u <strong>tuzemsk\u00e9ho<\/strong> subjektu ke zru\u0161en\u00ed pl\u00e1tcovstv\u00ed z\u00a0d\u016fvodu ukon\u010den\u00ed ekonomick\u00e9 \u010dinnosti a tento tuzemsk\u00fd subjekt <strong>uskute\u010dn\u00ed \u201ezdaniteln\u00e9\u201c pln\u011bn\u00ed, st\u00e1v\u00e1 se k\u00a0tomuto dni op\u011bt pl\u00e1tcem<\/strong>, ale pouze za podm\u00ednky, \u017ee v\u00a0<strong>p\u0159ede\u0161l\u00e9m kalend\u00e1\u0159n\u00edm roce jeho obrat p\u0159es\u00e1hl 2.000.000 K\u010d.<\/strong><\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h3>Registrace<\/h3>\n<p>Pokud osoba povinn\u00e1 k\u00a0dani p\u0159ekro\u010d\u00ed obrat 2.000.000 K\u010d pop\u0159. 2.536.500 K\u010d je povinna podat p\u0159ihl\u00e1\u0161ku do <strong>10 pracovn\u00edch dn\u016f po dni p\u0159ekro\u010den\u00ed dan\u00e9ho obratu<\/strong>.<\/p>\n<p>Pokud je okam\u017eikem pro vznik pl\u00e1tcovstv\u00ed rozhoduj\u00edc\u00ed poskytnut\u00ed \u201ezdaniteln\u00e9ho\u201c pln\u011bn\u00ed, vznik\u00e1 registra\u010dn\u00ed povinnost do <strong>10 pracovn\u00ed dn\u016f po poskytnut\u00ed \u201ezdaniteln\u00e9ho\u201c pln\u011bn\u00ed<\/strong>.<\/p>\n<h3>P\u0159echodn\u00e9 ustanoven\u00ed<\/h3>\n<p>P\u0159echodn\u00e9 ustanoven\u00ed (\u010dl. 4) pro p\u0159echod z\u00a0p\u016fvodn\u00ed do nov\u00e9 pr\u00e1vn\u00ed \u00fapravy tzn. mezi roky 2024 a 2025 n\u00e1m \u0159\u00edk\u00e1, \u017ee pokud byl obrat p\u0159ekro\u010den do konce roku 2024 \u2013 tedy za p\u016fvodn\u00ed pr\u00e1vn\u00ed \u00fapravy \u2013 pou\u017eije se tato p\u016fvodn\u00ed \u00faprava. Op\u011bt bude praktick\u00e9 si to uk\u00e1zat na p\u0159\u00edkladu.<\/p>\n<p><strong>P\u0159\u00edklad 5<\/strong><\/p>\n<p>Osoba povinn\u00e1 k\u00a0dani p\u0159ekro\u010dila obrat 2.000.000 K\u010d v\u00a0prosinci 2024. Do 15. ledna 2025 mus\u00ed podat p\u0159ihl\u00e1\u0161ku a od 1. \u00fanora 2025 se st\u00e1v\u00e1 pl\u00e1tcem.<\/p>\n<p>Pozor v\u0161ak na situaci, kdyby 20. ledna 2025 p\u0159es\u00e1hl jeho obrat za obdob\u00ed 1. \u2013 20. ledna 2025 \u010d\u00e1stku 2.536.500 K\u010d, tak se st\u00e1v\u00e1 ji\u017e pl\u00e1tcem podle nov\u00e9 pr\u00e1vn\u00ed \u00fapravy tzn. 21. ledna 2025.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pro pochopen\u00ed problematiky bude praktick\u00e9 p\u0159ipomenout si nejprve p\u016fvodn\u00ed pr\u00e1vn\u00ed \u00fapravu, kter\u00e1 bude kon\u010dit 31. prosince 2024 a pot\u00e9 ji porovnat s pr\u00e1vn\u00ed \u00fapravou roku &#8230;<\/p>\n","protected":false},"author":14,"featured_media":16021,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[51,159,116,102],"class_list":["post-16031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-fyzicka-osoba","tag-osoba-povinna-k-dani","tag-pravnicka-osoba","tag-registrace"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16031","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=16031"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16031\/revisions"}],"predecessor-version":[{"id":16033,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16031\/revisions\/16033"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16021"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}