{"id":17270,"date":"2026-01-27T19:20:00","date_gmt":"2026-01-27T18:20:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17270"},"modified":"2026-01-27T19:22:40","modified_gmt":"2026-01-27T18:22:40","slug":"kdy-neplatici-dluznik-musi-vratit-uplatneny-odpocet-dph-z-faktur-prijatych","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/kdy-neplatici-dluznik-musi-vratit-uplatneny-odpocet-dph-z-faktur-prijatych\/","title":{"rendered":"Kdy neplat\u00edc\u00ed dlu\u017en\u00edk mus\u00ed vr\u00e1tit uplatn\u011bn\u00fd odpo\u010det DPH z faktur p\u0159ijat\u00fdch?"},"content":{"rendered":"<p>Vzhledem k\u00a0tomu, \u017ee se jedn\u00e1 o \u00fapln\u011b nov\u00fd institut, nebude na \u0161kodu se na tuto problematiku pod\u00edvat komplexn\u011bji &#8211; jak z\u00a0pohledu dlu\u017en\u00edka, tak tak\u00e9 z\u00a0pohledu druh\u00e9 strany \u2013 v\u011b\u0159itele.<\/p>\n<h2>Kdy mus\u00ed dlu\u017en\u00edk vr\u00e1tit uplatn\u011bn\u00e9 DPH<\/h2>\n<p>Novela z\u00e1kona o DPH (d\u00e1le jen \u201eZDPH\u201c) n\u00e1m nov\u011b p\u0159in\u00e1\u0161\u00ed \u201etrest\u201c pro neplati\u010de faktur. Od 1. ledna 2025 m\u00e1me v\u00a0ZDPH ustanoven\u00ed, podle kter\u00e9ho plat\u00ed, \u017ee <strong>pokud pl\u00e1tce uplatnil z\u00a0p\u0159ijat\u00e9 faktury DPH a tuto fakturu neuhradil do konce \u0161est\u00e9ho m\u011bs\u00edce bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, kdy byla faktura splatn\u00e1, mus\u00ed uplatn\u011bn\u00e9 DPH vr\u00e1tit!<\/strong><\/p>\n<p><strong>Splatnost faktury<\/strong><\/p>\n<p>Pro aplikaci nov\u00e9 pr\u00e1vn\u00ed \u00fapravy je pot\u0159eba zn\u00e1t skute\u010dn\u00e9 datum splatnosti. Co se rozum\u00ed tedy splatnost\u00ed? V\u00a0ob\u010dansk\u00e9m z\u00e1kon\u00edku najdeme v \u00a7 1963 tuto definici splatnosti:<\/p>\n<p><em>Je-li obsahem vz\u00e1jemn\u00e9ho z\u00e1vazku podnikatel\u016f povinnost dodat zbo\u017e\u00ed nebo poskytnout slu\u017ebu za \u00faplatu, je cena splatn\u00e1 <strong>do t\u0159iceti dn\u016f<\/strong><\/em><\/p>\n<p><em>a)\u00a0<\/em><em>ode dne, kdy byla dlu\u017en\u00edku doru\u010dena faktura nebo jin\u00e1 v\u00fdzva podobn\u00e9 povahy,<\/em><\/p>\n<p><em>b)\u00a0<\/em><em>ode dne doru\u010den\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby, nen\u00ed-li mo\u017en\u00e9 ur\u010dit den doru\u010den\u00ed faktury nebo jin\u00e9 v\u00fdzvy podobn\u00e9 povahy, nebo byla-li dlu\u017en\u00edku doru\u010dena faktura nebo jin\u00e1 v\u00fdzva podobn\u00e9 povahy d\u0159\u00edve, ne\u017e mu bylo pln\u011bno, nebo<\/em><\/p>\n<p><em>c)\u00a0<\/em><em>ode dne p\u0159evzet\u00ed nebo ov\u011b\u0159en\u00ed, zda bylo \u0159\u00e1dn\u011b spln\u011bno, m\u00e1-li b\u00fdt podle z\u00e1kona nebo smlouvy provedeno, byla-li dlu\u017en\u00edku doru\u010dena faktura nebo jin\u00e1 v\u00fdzva podobn\u00e9 povahy p\u0159ed takov\u00fdm p\u0159evzet\u00edm nebo ov\u011b\u0159en\u00edm.<\/em><\/p>\n<p>D\u00e1le se v\u00a0ob\u010dansk\u00e9m z\u00e1kon\u00edku do\u010dteme, \u017ee doba splatnosti <strong>m\u016f\u017ee p\u0159ekro\u010dit \u0161edes\u00e1t dn\u016f jen tehdy, je-li to v\u00fdslovn\u011b ujedn\u00e1no a nen\u00ed-li to pro v\u011b\u0159itele zvl\u00e1\u0161t\u011b nev\u00fdhodn\u00e9.<\/strong><\/p>\n<p>Lze tedy doporu\u010dit, aby pl\u00e1tci na stanoven\u00ed splatnosti pamatovali u\u017e p\u0159i sjedn\u00e1v\u00e1n\u00ed obchodn\u00edch podm\u00ednek. <strong>P\u0159i ne zcela jasn\u00e9m datu splatnosti, bude velmi obt\u00ed\u017en\u00e9 nov\u00e9 ustanoven\u00ed v\u00a0praxi aplikovat!<\/strong><\/p>\n<p><strong>Vztahuje se oprava odpo\u010dtu i na RPDP?<\/strong><\/p>\n<p>Mezi odbornou ve\u0159ejnost\u00ed se zpo\u010d\u00e1tku roku 2025 \u0159e\u0161ilo, zda se nov\u00e1 pr\u00e1vn\u00ed \u00faprava vztahuje tak\u00e9 na re\u017eim p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti nap\u0159. u stavebn\u00ed \u010di mont\u00e1\u017en\u00ed prac\u00edch. Podle Finan\u010dn\u00ed spr\u00e1vy se <strong>nov\u00e1 pr\u00e1vn\u00ed \u00faprava na RPDP nevztahuje<\/strong>.<\/p>\n<p><strong>Existuj\u00ed n\u011bjak\u00e1 pozitiva nov\u00e9 pr\u00e1vn\u00ed \u00fapravy?<\/strong><\/p>\n<p>Jednou z\u00a0pozitivn\u00edch zpr\u00e1v je to, \u017ee nov\u00e1 \u00faprava se t\u00fdk\u00e1 pouze faktur s\u00a0datem uskute\u010dn\u011bn\u00edm zdaniteln\u00e9ho pln\u011bn\u00ed od 1. ledna 2025. Pokud bylo DUZP je\u0161t\u011b v\u00a0roce 2024, tak se uplatn\u011bn\u00e9 DPH nevrac\u00ed.<\/p>\n<p>Druhou dobrou zpr\u00e1vou je to, \u017ee pokud dlu\u017en\u00edk fakturu n\u00e1sledn\u011b uhrad\u00ed, m\u016f\u017ee si op\u011bt DPH na vstupu n\u00e1rokovat!<\/p>\n<p><strong>P\u0159\u00edklad 1 \u2013 dlu\u017en\u00edk je m\u011bs\u00ed\u010dn\u00ed pl\u00e1tce<\/strong><\/p>\n<p><em>Pl\u00e1tce p\u0159ijal fakturu za dodan\u00e9 zbo\u017e\u00ed v\u00a0tuzemsku s\u00a0datem uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed 10. ledna 2025, z\u00a0n\u00ed\u017e si uplatnil odpo\u010det DPH. Splatnost je podle smlouvy stanovena na 24. ledna 2025. <\/em><\/p>\n<p><em>Vzhledem k\u00a0finan\u010dn\u00edm pot\u00ed\u017e\u00edm se odb\u011brateli neda\u0159\u00ed fakturu za dodan\u00e9 zbo\u017e\u00ed uhradit. Dlu\u017en\u00edk po novele DPH mus\u00ed tedy zkoumat, za jak\u00e9 obdob\u00ed mus\u00ed uplatn\u011bn\u00fd odpo\u010det vr\u00e1tit.\u00a0 Jeliko\u017e je \u010dervenec \u0161est\u00fdm kalend\u00e1\u0159n\u00edm m\u011bs\u00edcem bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edm po m\u011bs\u00edci splatnosti \u2013 <strong>vznik\u00e1 mu povinnost toto DPH vr\u00e1tit pr\u00e1v\u011b za m\u011bs\u00edc \u010dervenec tzn. nejpozd\u011bji do 25. srpna 2025.<\/strong><\/em><\/p>\n<p><strong>P\u0159\u00edklad 2 \u2013 dlu\u017en\u00edk je kvart\u00e1ln\u00ed pl\u00e1tce<\/strong><\/p>\n<p><em>Situace je obdobn\u00e1 jako v\u00a0p\u0159ede\u0161l\u00e9m p\u0159\u00edkladu \u2013 pl\u00e1tce p\u0159ijal fakturu za dodan\u00e9 zbo\u017e\u00ed v\u00a0tuzemsku s\u00a0datem uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed 10. ledna 2025, z\u00a0n\u00ed\u017e si uplatnil odpo\u010det DPH. Splatnost je op\u011bt stanovena na 24. ledna 2025.<\/em><\/p>\n<p><em>Za situace, \u017ee by nestihl uhradit danou fakturu v\u00a0\u010dervenci 2025, tak na rozd\u00edl od m\u011bs\u00ed\u010dn\u00edho pl\u00e1tce <strong>m\u00e1 je\u0161t\u011b srpen a z\u00e1\u0159\u00ed k\u00a0dobru<\/strong>, aby stihl \u00fahradu dlu\u017en\u00e9 faktury a nemusel vracet p\u016fvodn\u011b uplatn\u011bn\u00fd odpo\u010det. Pokud by v\u0161ak fakturu <strong>neuhradil ani do konce z\u00e1\u0159\u00ed, mus\u00ed uplatn\u011bn\u00e9 DPH vr\u00e1tit do 27. \u0159\u00edjna 2025<\/strong>, kdy kon\u010d\u00ed term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za 3. kvart\u00e1l 2025.<\/em><\/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\/17270\">\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\/17270\">\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>A jak\u00e1 je situace u v\u011b\u0159itele?<\/h2>\n<p>Jedn\u00edm z\u00a0princip\u016f, na nich\u017e ZDPH stoj\u00ed, je princip <strong>neutrality<\/strong>, kter\u00fd spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee pokud dodavatel (pl\u00e1tce) DPH odvede, tak na druh\u00e9 stran\u011b si odb\u011bratel (pl\u00e1tce) to sam\u00e9 DPH n\u00e1rokuje na vstupu.<\/p>\n<p>V\u00a0n\u00e1mi \u0159e\u0161en\u00e9 problematice v\u0161ak tento princip neutrality moc neplat\u00ed. Respektive ne tak \u00fapln\u011b. Zat\u00edm-co odb\u011bratel pokud je po splatnosti d\u00e9le ne\u017e 6 m\u011bs\u00edc\u016f mus\u00ed vr\u00e1tit p\u016fvodn\u011b uplatn\u011bn\u00fd odpo\u010det, tak dodavatel m\u016f\u017ee upravit sv\u016fj v\u00fdstup pouze za t\u011bchto podm\u00ednek:<\/p>\n<ul>\n<li>v\u011b\u0159itel mus\u00ed p\u00edsemn\u011b alespo\u0148 2x vyzvat dlu\u017en\u00edka k\u00a0\u00fahrad\u011b,<\/li>\n<li>pohled\u00e1vka nep\u0159esahuje 10.000 K\u010d v\u010detn\u011b DPH,<\/li>\n<li>pohled\u00e1vka je alespo\u0148 6 m\u011bs\u00edc\u016f po splatnosti,<\/li>\n<li>u jednoho dlu\u017en\u00edka m\u016f\u017ee v\u011b\u0159itel opravit z\u00e1klad dan\u011b u pohled\u00e1vek v\u00a0souhrnn\u00e9 hodnot\u011b maxim\u00e1ln\u011b 20.000 K\u010d v\u010detn\u011b DPH za kalend\u00e1\u0159n\u00ed rok.<\/li>\n<\/ul>\n<p>Vzhledem k\u00a0v\u00fd\u0161i pohled\u00e1vek a administrativn\u00ed n\u00e1ro\u010dnosti se mi nejev\u00ed pravd\u011bpodobn\u00e9, \u017ee tento nov\u00fd institut bude v\u00a0b\u011b\u017en\u00e9 praxi n\u011bjak moc vyu\u017e\u00edv\u00e1n.<\/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<h2>Shrnut\u00ed<\/h2>\n<p>Povinnost dlu\u017en\u00edka vracet uplatn\u011bn\u00fd odpo\u010det DPH ze z\u00e1vazk\u016f, kter\u00e9 jsou po splatnosti d\u00e9le ne\u017e 6 m\u011bs\u00edc\u016f, je z\u0159ejm\u00e1. Dlu\u017en\u00edk\u016fm s\u00a0hor\u0161\u00ed platebn\u00ed mor\u00e1lkou nezbude jin\u00e1 mo\u017enost, ne\u017e m\u00edt \u00fa\u010detn\u00ed software jako nap\u0159\u00edklad Money, kter\u00fd jim za dan\u00e9 zda\u0148ovac\u00ed obdob\u00ed vygeneruje diskutovan\u00e9 z\u00e1vazky a provede \u201evratku uplatn\u011bn\u00e9ho DPH\u201c.<\/p>\n<p>V\u011b\u0159itel\u016fm sice novela d\u00e1v\u00e1 mo\u017enost sn\u00ed\u017eit ji\u017e odveden\u00e9 DPH, ale vzhledem k\u00a0v\u00fd\u0161i pohled\u00e1vek a dal\u0161\u00edm podm\u00ednk\u00e1m si nemysl\u00edm, \u017ee to pro n\u011b bude n\u011bjak extr\u00e9mn\u011b v\u00fdhodn\u00e9. Ale samoz\u0159ejm\u011b a\u017e samotn\u00e1 praxe uk\u00e1\u017ee, zda se tento institut bude hojn\u011b vyu\u017e\u00edvat. Nicm\u00e9n\u011b i u v\u011b\u0159itel\u016f bude v\u00fdhodou, kdy\u017e jim jejich \u00fa\u010detn\u00ed syst\u00e9m v\u00a0t\u00e9to v\u011bci bude n\u00e1pomocen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vzhledem k\u00a0tomu, \u017ee se jedn\u00e1 o \u00fapln\u011b nov\u00fd institut, nebude na \u0161kodu se na tuto problematiku pod\u00edvat komplexn\u011bji &#8211; jak z\u00a0pohledu dlu\u017en\u00edka, tak tak\u00e9 z\u00a0pohledu &#8230;<\/p>\n","protected":false},"author":14,"featured_media":17271,"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":[65],"class_list":["post-17270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17270","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=17270"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17270\/revisions"}],"predecessor-version":[{"id":18507,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17270\/revisions\/18507"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17271"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}