{"id":4352,"date":"2025-03-19T10:03:17","date_gmt":"2025-03-19T09:03:17","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jak-funguji-tristranne-obchody-z-hlediska-dph-prakticky\/"},"modified":"2025-03-19T10:03:20","modified_gmt":"2025-03-19T09:03:20","slug":"jak-funguji-tristranne-obchody-z-hlediska-dph-prakticky","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-funguji-tristranne-obchody-z-hlediska-dph-prakticky\/","title":{"rendered":"Jak funguj\u00ed t\u0159\u00edstrann\u00e9 obchody z hlediska DPH &#8211; prakticky"},"content":{"rendered":"<h2>T\u0159\u00edstrann\u00fd obchod &#8211; definice<\/h2>\n<p>T\u0159\u00edstrann\u00fdm obchodem se pro \u00fa\u010dely DPH rozum\u00ed uzav\u0159en\u00fd obchod t\u0159emi osobami, kter\u00e9 jsou registrovan\u00e9 k dani v r\u016fzn\u00fdch \u010dlensk\u00fdch st\u00e1tech a kdy je p\u0159edm\u011btem obchodu dod\u00e1n\u00ed zbo\u017e\u00ed. Dod\u00e1n\u00edm zbo\u017e\u00ed se v tomto p\u0159\u00edpad\u011b mysl\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/osvobozeni-od-dph-pri-dodani-zbozi-do-jineho-clenskeho-statu\/\">dod\u00e1n\u00ed z \u010dlensk\u00e9ho st\u00e1tu<\/a> prvn\u00ed osoby (tj. prod\u00e1vaj\u00edc\u00ed) p\u0159\u00edmo do \u010dlensk\u00e9ho st\u00e1tu posledn\u00ed osoby (tj. kupuj\u00edc\u00ed). Z\u00e1rove\u0148 se jedn\u00e1 o transakci, kdy do obchodn\u00edho vztahu mezi prod\u00e1vaj\u00edc\u00edho a kupuj\u00edc\u00edho vstupuje tzv. prost\u0159edn\u00ed osoba, kter\u00e1 nejd\u0159\u00edve nakupuje zbo\u017e\u00ed od prod\u00e1vaj\u00edc\u00edho a n\u00e1sledn\u011b ho obratem prod\u00e1v\u00e1 kupuj\u00edc\u00edmu ani\u017e by toto zbo\u017e\u00ed fyzicky obdr\u017eela. Zbo\u017e\u00ed je tedy p\u0159epraveno p\u0159\u00edmo od prod\u00e1vaj\u00edc\u00edho kupuj\u00edc\u00edmu.<\/p>\n<h2>T\u0159\u00edstrann\u00fd obchod &#8211; podm\u00ednky<\/h2>\n<h3>P\u0159eprava<\/h3>\n<p>Aby byly spln\u011bny podm\u00ednky t\u0159\u00edstrann\u00e9ho obchodu mus\u00ed b\u00fdt p\u0159eprava p\u0159i\u0159azena prvn\u00edmu dod\u00e1n\u00ed zbo\u017e\u00ed mezi prod\u00e1vaj\u00edc\u00edm a prost\u0159edn\u00ed osobou. Tato podm\u00ednka bude spln\u011bna za p\u0159edpokladu, \u017ee bude <strong>p\u0159epravu uskute\u010d\u0148ovat prodejce, prost\u0159edn\u00ed osoba nebo t\u0159et\u00ed osoba zmocn\u011bn\u00e1 jedn\u00edm z nich<\/strong>. Pokud by tedy uskute\u010d\u0148oval p\u0159epravu s\u00e1m kupuj\u00edc\u00ed, pak by nebyly spln\u011bny podm\u00ednky pro vyu\u017eit\u00ed zjednodu\u0161en\u00e9ho re\u017eimu pro t\u0159\u00edstrann\u00fd obchod. Re\u017eim nen\u00ed z\u00e1rove\u0148 mo\u017en\u00e9 pou\u017e\u00edt v p\u0159\u00edpad\u011b, \u017ee nen\u00ed n\u011bkter\u00e1 ze z\u00fa\u010dastn\u011bn\u00fdch osob <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/proc-a-jak-se-stat-dobrovolnym-platcem-dph\/\">registrovan\u00e1 k DPH<\/a> \u010di pokud z\u00fa\u010dastn\u011bn\u00ed nevystupuj\u00ed pod r\u016fzn\u00fdmi DI\u010c vydan\u00fdmi v r\u016fzn\u00fdch \u010dlensk\u00fdch st\u00e1tech.<\/p>\n<h2>Z\u00fa\u010dastn\u011bn\u00e9 osoby<\/h2>\n<ul>\n<li><strong>Prod\u00e1vaj\u00edc\u00ed<\/strong> &#8211; osoba registrovan\u00e1 k dani v \u010dlensk\u00e9m st\u00e1t\u011b, ve kter\u00e9m je zah\u00e1jena p\u0159eprava \u010di odesl\u00e1n\u00ed zbo\u017e\u00ed, kter\u00e1 nen\u00ed osvobozenou osobou;<\/li>\n<li><strong>Kupuj\u00edc\u00ed<\/strong> &#8211; osoba registrovan\u00e1 k dani v \u010dlensk\u00e9m st\u00e1t\u011b, ve kter\u00e9m je ukon\u010deno odesl\u00e1n\u00ed nebo p\u0159eprava zbo\u017e\u00ed. Z\u00e1rove\u0148 se jedn\u00e1 o osobu, kter\u00e1 nakupuje zbo\u017e\u00ed od prost\u0159edn\u00ed osoby;<\/li>\n<li><strong>Prost\u0159edn\u00ed osoba<\/strong> &#8211; osoba registrovan\u00e1 k dani v \u010dlensk\u00e9m st\u00e1t\u011b odli\u0161n\u00e9m od \u010dlensk\u00e9ho st\u00e1tu prod\u00e1vaj\u00edc\u00edho a \u010dlensk\u00e9ho st\u00e1tu kupuj\u00edc\u00edho, kter\u00e1\n<ul>\n<li>nem\u00e1 s\u00eddlo nebo provozovnu v \u010dlensk\u00e9m st\u00e1t\u011b kupuj\u00edc\u00edho a<\/li>\n<li>po\u0159izuje zbo\u017e\u00ed od prod\u00e1vaj\u00edc\u00edho v \u010dlensk\u00e9m st\u00e1t\u011b kupuj\u00edc\u00edho s c\u00edlem zbo\u017e\u00ed obratem prodat kupuj\u00edc\u00edmu.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Na prost\u0159edn\u00ed osobu jsou z\u00e1konem kladeny dal\u0161\u00ed podm\u00ednky, a to \u017ee se prost\u0159edn\u00ed osoba nem\u016f\u017ee registrovat pro \u00fa\u010dely DPH v \u010dlensk\u00e9m st\u00e1t\u011b kupuj\u00edc\u00edho.<\/p>\n<p>Za p\u0159edpokladu, \u017ee by byla p\u0159eprava zbo\u017e\u00ed ukon\u010dena v \u010cesk\u00e9 republice (tj. kupuj\u00edc\u00ed registrov\u00e1n v \u010cR) a prost\u0159edn\u00ed osoba by byla tak\u00e9 registrovan\u00e1 k DPH v \u010cR, pak by zjednodu\u0161en\u00fd re\u017eim pou\u017eit b\u00fdt nemohl.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7806\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/pexels-karolina-grabowska-4506241-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Osvobozen\u00e9 po\u0159\u00edzen\u00ed zbo\u017e\u00ed<\/h2>\n<p>Po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu (tj. od prod\u00e1vaj\u00edc\u00edho), kter\u00e9 je uskute\u010dn\u011bno prost\u0159edn\u00ed osobou v tuzemsku, je osvobozeno v p\u0159\u00edpad\u011b zjednodu\u0161en\u00e9ho postupu t\u0159\u00edstrann\u00e9ho obchodu p\u0159i spln\u011bn\u00ed n\u00ed\u017ee uveden\u00fdch podm\u00ednek:<\/p>\n<ul>\n<li>po\u0159\u00edzen\u00ed zbo\u017e\u00ed do tuzemska je uskute\u010dn\u011bno prost\u0159edn\u00ed osobou, kter\u00e1 je registrovan\u00e1 k dani v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b, ale nen\u00ed registrovan\u00e1 v tuzemsku (ani jako pl\u00e1tce ani jako identifikovan\u00e1 osoba);<\/li>\n<li>po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu do tuzemska je uskute\u010dn\u011bno prost\u0159edn\u00ed osobou za \u00fa\u010delem n\u00e1sledn\u00e9ho dod\u00e1n\u00ed kupuj\u00edc\u00edmu;<\/li>\n<li>zbo\u017e\u00ed je odesl\u00e1no p\u0159\u00edmo ze st\u00e1tu prod\u00e1vaj\u00edc\u00edho do st\u00e1tu kupuj\u00edc\u00edho;<\/li>\n<li>kupuj\u00edc\u00ed je registrov\u00e1n v tuzemsku jako <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">pl\u00e1tce DPH<\/a> nebo <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/identifikovana-osoba\/\">identifikovan\u00e1 osoba<\/a>.<\/li>\n<\/ul>\n<h2>Dal\u0161\u00ed podm\u00ednky<\/h2>\n<p>Prost\u0159edn\u00ed osoba, kter\u00e1 dod\u00e1v\u00e1 zbo\u017e\u00ed kupuj\u00edc\u00edmu je povinna splnit v\u00fd\u0161e uveden\u00e9 podm\u00ednky, ozn\u00e1mit stejn\u00e9 DI\u010c prod\u00e1vaj\u00edc\u00edmu a uv\u00e9st je na da\u0148ov\u00e9m dokladu pro kupuj\u00edc\u00edho a vystavit kupuj\u00edc\u00edmu da\u0148ov\u00fd doklad se sd\u011blen\u00edm, \u017ee se jedn\u00e1 o t\u0159\u00edstrann\u00fd obchod.<\/p>\n<p>Kupuj\u00edc\u00ed je povinen ozn\u00e1mit prost\u0159edn\u00ed osob\u011b DI\u010c, kter\u00e9 kupuj\u00edc\u00edmu bylo p\u0159id\u011bleno v tuzemsku a p\u0159iznat da\u0148 na z\u00e1klad\u011b da\u0148ov\u00e9ho dokladu vystaven\u00e9ho prost\u0159edn\u00ed osobou.<\/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\/4352\">\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\/4352\">\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<h3>P\u0159\u00edklad \u010d. 1<\/h3>\n<p>Pl\u00e1tce registrovan\u00fd v \u010cR odeb\u00edr\u00e1 zbo\u017e\u00ed od osoby registrovan\u00e9 v Rakousku a n\u00e1sledn\u011b dod\u00e1v\u00e1 stejn\u00e9 zbo\u017e\u00ed osob\u011b registrovan\u00e9 k dani na Slovensku. Zbo\u017e\u00ed je p\u0159epraveno p\u0159\u00edmo od prod\u00e1vaj\u00edc\u00edho v Rakousku kupuj\u00edc\u00edmu ze Slovenska.<\/p>\n<p>Faktury jsou vystaveny rakousk\u00fdm dodavatelem \u010desk\u00e9mu pl\u00e1tci a n\u00e1sledn\u011b \u010desk\u00fdm pl\u00e1tcem slovensk\u00e9mu kupuj\u00edc\u00edmu. Doklady spl\u0148uj\u00ed ve\u0161ker\u00e9 n\u00e1le\u017eitosti, kter\u00e9 z\u00e1kon ukl\u00e1d\u00e1.<\/p>\n<p>Ve v\u00fd\u0161e uveden\u00e9m p\u0159\u00edpad\u011b se jedn\u00e1 o t\u0159\u00edstrann\u00fd obchod, kde je \u010desk\u00fd pl\u00e1tce prost\u0159edn\u00ed osobou, kter\u00e1 uveden\u00e9 po\u0159\u00edzen\u00ed vyk\u00e1\u017ee na \u0159\u00e1dku 30 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">p\u0159izn\u00e1n\u00ed k DPH<\/a> a n\u00e1sledn\u00e9 dod\u00e1n\u00ed zbo\u017e\u00ed na Slovensko na \u0159\u00e1dku 31 DPH p\u0159izn\u00e1n\u00ed. N\u00e1sledn\u00e9 dod\u00e1n\u00ed zbo\u017e\u00ed se z\u00e1rove\u0148 uv\u00e1d\u00ed do souhrnn\u00e9ho hl\u00e1\u0161en\u00ed pod k\u00f3dem \u010d\u00edslo 2.<\/p>\n<h3>P\u0159\u00edklad \u010d. 2<\/h3>\n<p>Pl\u00e1tce registrovan\u00fd v \u010cR nakupuje zbo\u017e\u00ed od osoby registrovan\u00e9 v Polsku a dod\u00e1v\u00e1 toto zbo\u017e\u00ed kupuj\u00edc\u00edmu v \u010cR. Zbo\u017e\u00ed je p\u0159epraveno p\u0159\u00edmo z Polska kupuj\u00edc\u00edmu v \u010cR.<\/p>\n<p>V takov\u00e9m p\u0159\u00edpad\u011b nejsou spln\u011bny podm\u00ednky pro zjednodu\u0161en\u00fd t\u0159\u00edstrann\u00fd obchod, proto\u017ee je prost\u0159edn\u00ed osoba a kupuj\u00edc\u00ed registrovan\u00e9 pro \u00fa\u010dely DPH v \u010cR. V n\u00e1vaznosti na dal\u0161\u00edch podm\u00ednk\u00e1ch by pak jedna z uveden\u00fdch transakc\u00ed byla po\u0159\u00edzen\u00edm zbo\u017e\u00ed a druh\u00e1 dod\u00e1n\u00edm zbo\u017e\u00ed v tuzemsku.<\/p>\n<h3>P\u0159\u00edklad \u010d. 3<\/h3>\n<p>Pl\u00e1tce registrovan\u00fd v \u010cR nakupuje zbo\u017e\u00ed od osoby registrovan\u00e9 v Polsku a dod\u00e1v\u00e1 toto zbo\u017e\u00ed kupuj\u00edc\u00edmu ve Velk\u00e9 Brit\u00e1nii.<\/p>\n<p>V takov\u00e9m p\u0159\u00edpad\u011b nejsou spln\u011bny podm\u00ednky pro zjednodu\u0161en\u00fd t\u0159\u00edstrann\u00fd obchod, proto\u017ee je kupuj\u00edc\u00ed osoba ze t\u0159et\u00ed zem\u011b.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u0159\u00edstrann\u00fd obchod &#8211; definice T\u0159\u00edstrann\u00fdm obchodem se pro \u00fa\u010dely DPH rozum\u00ed uzav\u0159en\u00fd obchod t\u0159emi osobami, kter\u00e9 jsou registrovan\u00e9 k dani v r\u016fzn\u00fdch \u010dlensk\u00fdch st\u00e1tech a &#8230;<\/p>\n","protected":false},"author":19,"featured_media":4354,"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":[77,65,119,133,272],"class_list":["post-4352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-danove-priznani","tag-dph-dan-z-pridane-hodnoty","tag-kontrolni-hlaseni","tag-souhrnne-hlaseni","tag-tristranny-obchod"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4352","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\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4352"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4352\/revisions"}],"predecessor-version":[{"id":17100,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4352\/revisions\/17100"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4354"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}