{"id":12454,"date":"2021-08-16T06:00:01","date_gmt":"2021-08-16T04:00:01","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/na-co-si-dat-pozor-pri-dodani-tovaru-do-ineho-clenskeho-statu\/"},"modified":"2023-06-26T11:03:44","modified_gmt":"2023-06-26T09:03:44","slug":"na-co-si-dat-pozor-pri-dodani-tovaru-do-ineho-clenskeho-statu","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/na-co-si-dat-pozor-pri-dodani-tovaru-do-ineho-clenskeho-statu\/","title":{"rendered":"Na \u010do si da\u0165 pozor pri dodan\u00ed tovaru do in\u00e9ho \u010dlensk\u00e9ho st\u00e1tu"},"content":{"rendered":"<h2>A) Miesto dodania tovaru<\/h2>\n<p>Spr\u00e1vne ur\u010denie miesta dodania tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu je z\u00e1kladnou podmienkou na spr\u00e1vnu aplik\u00e1ciu ZDPH a\u00a0ur\u010denie, ktorou legislat\u00edvou sa bude dan\u00fd obchod riadi\u0165.<\/p>\n<p>Ak vynech\u00e1me \u0161peci\u00e1lne ustanovenia, ktor\u00e9 rie\u0161ia miesto dodania energi\u00ed, predaj tovaru na dia\u013eku, nadobudnutie tovaru z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu a\u00a0pri dovoze tovaru, tak pre nami sk\u00faman\u00fa problematiku s\u00fa z\u00e1sadn\u00e9 tieto alternat\u00edvy:<\/p>\n<ul>\n<li>pokia\u013e je tovar dodan\u00fd <strong>bez odoslania alebo prepravy<\/strong>, je miestom dodania tovaru <strong>miesto, kde sa tovar nach\u00e1dza v\u00a0\u010dase dodania tovaru,<\/strong><\/li>\n<li>pokia\u013e je dodanie tovaru <strong>uskuto\u010dnen\u00e9 s\u00a0prepravou<\/strong>, je miestom dodania tovaru <strong>miesto, kde sa tovar nach\u00e1dza v\u00a0\u010dase, ke\u010f sa odoslanie alebo preprava za\u010dala<\/strong>,<\/li>\n<li>ak je tovar <strong>dodan\u00fd s\u00a0in\u0161tal\u00e1ciou alebo mont\u00e1\u017eou<\/strong>, za miesto dodania tovaru sa pova\u017euje <strong>miesto, kde je tovar in\u0161talovan\u00fd alebo zmontovan\u00fd<\/strong>.<\/li>\n<\/ul>\n<h2>B) Dodanie tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu<\/h2>\n<p>Za dodanie tovaru sa pod\u013ea ZDPH rozumie prevod pr\u00e1va naklada\u0165 s\u00a0tovarom ako vlastn\u00edk.<\/p>\n<p>Dodanie tovaru z tuzemska do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu je v\u017edy spojen\u00e9 s prepravou tovaru. Miesto dodania tovaru sa ur\u010d\u00ed pod\u013ea \u00a7 13 ods. 1 p\u00edsm. a) ZDPH. Ak je dodanie tovaru spojen\u00e9 s odoslan\u00edm alebo prepravou tovaru, miestom dodania je miesto, kde sa tovar nach\u00e1dza v \u010dase, ke\u010f sa odoslanie alebo preprava tovaru osobe, ktorej m\u00e1 by\u0165 tovar dodan\u00fd, za\u010d\u00edna uskuto\u010d\u0148ova\u0165. V nadv\u00e4znosti na uveden\u00e9 miestom dodania tovaru pri dodan\u00ed tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu je tuzemsko.<\/p>\n<p>V\u00a0praxi sa niekedy zab\u00fada na to, \u017ee za dodanie tovaru za protihodnotu sa na pre \u00fa\u010dely ZDPH pova\u017euje aj premiestnenie tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu. Premiestnenie tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu znamen\u00e1, \u017ee tovar je fyzicky prepraven\u00fd do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu bez zmeny vlastn\u00edctva tovaru. <strong>Premiestnenie tovaru zdanite\u013enej osoby<\/strong> do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu na \u00fa\u010dely jej podnikania <strong>je osloboden\u00e9 od dane<\/strong> vtedy, <strong>ak je zdanite\u013en\u00e1 osoba registrovan\u00e1 pre DPH v tuzemsku a rovnako je identifikovan\u00e1 pre DPH v \u010dlenskom \u0161t\u00e1te, do ktor\u00e9ho tovar premiest\u0148uje.<\/strong> V \u010dlenskom \u0161t\u00e1te, do ktor\u00e9ho platite\u013e dane premiest\u0148uje tovar osloboden\u00fd od dane, je povinn\u00fd zdani\u0165 nadobudnutie tovaru, ke\u010f\u017ee je v tomto \u010dlenskom \u0161t\u00e1te osobou povinnou plati\u0165 da\u0148 z nadobudnutia tovaru.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-karolina-grabowska-4506246.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-93983\" \/><\/p>\n<h2>C) De\u0148 uskuto\u010dnenia zdanite\u013en\u00e9ho plnenia<\/h2>\n<p>Pri dodan\u00ed tovaru sa zdanite\u013en\u00e9 plnenie pova\u017euje za uskuto\u010dnen\u00e9:<\/p>\n<ol>\n<li>pri predaji pod\u013ea k\u00fapnej zmluvy d\u0148om dodania \u2013 okamih prevodu pr\u00e1va naklada\u0165 s\u00a0tovarom ako vlastn\u00edk,<\/li>\n<li>d\u0148om prevzatia v ostatn\u00fdch pr\u00edpadoch.<\/li>\n<\/ol>\n<h2>D) Oslobodenie pri dodan\u00ed tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu<\/h2>\n<p>O\u00a0osloboden\u00ed dodania tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu s\u00a0osloboden\u00edm hovor\u00ed \u00a743 ZDHP. Aby bolo dodanie tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu osloboden\u00e9 od DPH, musia by\u0165 splnen\u00e9 v\u0161etky podmienky:<\/p>\n<ol>\n<li>dod\u00e1vate\u013e tovaru je platite\u013eom dane v tuzemsku,<\/li>\n<li>odberate\u013e tovaru je identifikovan\u00fd pre DPH v inom \u010dlenskom \u0161t\u00e1te a tovar objedn\u00e1 pod svojim identifika\u010dn\u00fdm \u010d\u00edslom pre DPH pridelen\u00fdm v inom \u010dlenskom \u0161t\u00e1te, ako je \u010dlensk\u00fd \u0161t\u00e1t, v ktorom sa za\u010dalo odoslanie alebo preprava tovaru, pri\u010dom ale nemus\u00ed \u00eds\u0165 o identifika\u010dn\u00e9 \u010d\u00edslo pre DPH pridelen\u00e9 v \u010dlenskom \u0161t\u00e1te skon\u010denia odoslania alebo prepravy tovaru,<\/li>\n<li>odberate\u013e ozn\u00e1mil dod\u00e1vate\u013eovi identifika\u010dn\u00e9 \u010d\u00edslo pre DPH pridelen\u00e9 v inom \u010dlenskom \u0161t\u00e1te (m\u00f4\u017ee by\u0165 aj ozn\u00e1men\u00e9 e-mailom)<\/li>\n<li>do\u0161lo k prevodu pr\u00e1va naklada\u0165 s tovarom ako vlastn\u00edk (C-409\/04 Teleos)<\/li>\n<li>tovar sa v r\u00e1mci konkr\u00e9tneho zmluvn\u00e9ho vz\u0165ahu fyzicky prepravuje z tuzemska do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, pri\u010dom odoslanie alebo prepravu tovaru vykon\u00e1va bu\u010f pred\u00e1vaj\u00faci alebo kupuj\u00faci,<\/li>\n<li>mus\u00ed \u00eds\u0165 o odplatn\u00fd obchodn\u00fd vz\u0165ah medzi dod\u00e1vate\u013eom a odberate\u013eom.<\/li>\n<\/ol>\n<p>Relat\u00edvne \u013eahko je mo\u017en\u00e9 vysporiada\u0165 sa s\u00a0podmienkou ozn\u00e1menia I\u010c DPH odberate\u013ea o\u00a0registr\u00e1cii v\u00a0inom \u010dlenskom \u0161t\u00e1te prostredn\u00edctvom syst\u00e9mu VIES, aj ke\u010f je vhodn\u00e9 ma\u0165 dokument o\u00a0jeho ozn\u00e1men\u00ed priamo od odberate\u013ea, napr. prostredn\u00edctvom objedn\u00e1vky, na ktorej je uveden\u00e9 I\u010c DPH, pod ktor\u00fdm si odberate\u013e v\u00a0inom \u010dlenskom \u0161t\u00e1te tovar objedn\u00e1va.<\/p>\n<p>Pri podmienke prepravy tovaru z\u00a0tuzemska to in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu je jednozna\u010dne najjednoduch\u0161ie dolo\u017ei\u0165 doklady o\u00a0preprave, ak prepravu uskuto\u010d\u0148uje dod\u00e1vate\u013e. Disponuje napr. prepravn\u00fdm dokladom alebo dokladom o\u00a0\u00fahrade prepravy.<\/p>\n<p>V pr\u00edpade, \u017ee dopravu zaria\u010fuje odberate\u013e alebo ju zabezpe\u010d\u00ed odberate\u013e inou osobou, mal by ma\u0165 dod\u00e1vate\u013e k\u00a0dolo\u017eeniu n\u00e1roku na oslobodenie dodania tovaru od DPH doklad o\u00a0preprave (CMR), pr\u00edpadne dodac\u00ed list, a\u00a0to najnesk\u00f4r do uplynutia \u0161iestich mesiacov po skon\u010den\u00ed kalend\u00e1rneho mesiaca, v\u00a0ktorom sa uskuto\u010dnilo dodanie tovaru.<\/p>\n<p>Na pr\u00edklade si uk\u00e1\u017eeme, ak\u00fd je postup, ak dod\u00e1vate\u013e nedisponuje dokladom o\u00a0preprave tovaru dodan\u00e9ho do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu:<\/p>\n<p>Slovensk\u00fd platite\u013e dane uzatvoril k\u00fapnu zmluvu na dodanie tovaru s po\u013esk\u00fdm podnikate\u013eom identifikovan\u00fdm pre DPH v Po\u013eskej republike. Prepravca, ktor\u00fd vykonal prepravu na \u00fa\u010det odberate\u013ea, tovar prevzal v sklade dod\u00e1vate\u013ea a prepravil z tuzemska do Po\u013eskej republiky 20.7.2021. Dod\u00e1vate\u013e vyhotovil fakt\u00faru na dodanie tovaru 20.7.2021. Da\u0148ov\u00e1 povinnos\u0165 pod\u013ea \u00a7 19 ods. 8 z\u00e1kona o DPH vznik\u00e1 d\u0148om vyhotovenia fakt\u00fary, t.j.20.7.2021. Platite\u013e dane vyk\u00e1zal dodanie tovaru do Po\u013eskej republiky osloboden\u00e9 od dane v da\u0148ovom priznan\u00ed za zda\u0148ovacie obdobie j\u00fal 2021 a v s\u00fahrnnom v\u00fdkaze podanom za j\u00fal 2021. Odberate\u013e nepredlo\u017eil platite\u013eovi doklad o preprave tovaru do Po\u013eskej republiky do konca \u0161iesteho kalend\u00e1rneho mesiaca nasleduj\u00faceho po skon\u010den\u00ed kalend\u00e1rneho mesiaca, v ktorom sa uskuto\u010dnilo dodanie tovaru, t. j. do 31.1.2022. Ke\u010f\u017ee do 31.1.2022 platite\u013e dane nemal prepravn\u00fd doklad o preprave tovaru do Po\u013eskej republiky, vyk\u00e1\u017ee dodanie tovaru podliehaj\u00face pr\u00edslu\u0161nej sadzbe DPH v da\u0148ovom priznan\u00ed za zda\u0148ovacie obdobie janu\u00e1r 2022.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\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,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12454\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12454\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<p>Pr\u00edklad, kedy nep\u00f4jde o\u00a0dodanie tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu s\u00a0osloboden\u00edm:<\/p>\n<p>Slovensk\u00fd platite\u013e dane si k\u00fapil po\u010d\u00edta\u010d v janu\u00e1ri 2021 v hodnote 1 800 eur, ktor\u00fd pou\u017e\u00edval na \u00fa\u010dely podnikania v tuzemsku a uplatnil si odpo\u010d\u00edtanie dane. V j\u00fani 2021 daroval po\u010d\u00edta\u010d neziskovej organiz\u00e1cii v \u010cech\u00e1ch, ktor\u00e1 je registrovan\u00e1 pre DPH, pri\u010dom mu ozn\u00e1mila toto svoje I\u010c DPH pridelen\u00e9 v\u00a0\u010ceskej republike. Odoslanie po\u010d\u00edta\u010da do \u010ciech zabezpe\u010dil slovensk\u00fd platite\u013e dane. M\u00f4\u017ee platite\u013e dane uplatni\u0165 oslobodenie od dane pri tomto tovare?<\/p>\n<p>V pr\u00edpade dodania tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu osloboden\u00e9ho od dane mus\u00ed \u00eds\u0165 o odplatn\u00fd obchodn\u00fd vz\u0165ah medzi dod\u00e1vate\u013eom a odberate\u013eom a o dodan\u00ed tovaru mus\u00ed by\u0165 vyhotoven\u00e1 fakt\u00fara. Ke\u010f\u017ee platite\u013e dane dodal bezodplatne tovar do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu osobe identifikovanej pre DPH a da\u0148 pri tomto tovare bola \u010diasto\u010dne alebo \u00faplne odpo\u010d\u00edtan\u00e1, nespln\u00ed podmienky na oslobodenie od dane pod\u013ea \u00a7 43 ZDPH. Bezodplatn\u00e9 dodanie tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu osobe identifikovanej pre DPH podlieha dani z pridanej hodnoty a z\u00e1klad dane sa ur\u010d\u00ed pod\u013ea \u00a7 22 ods. 5 z\u00e1kona o\u00a0DPH.<\/p>\n<p>\u010eal\u0161ou podmienkou pre oslobodenie od DPH pri dodan\u00ed tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu je uvedenie tohto obchodu da\u0148ov\u00e9ho priznania z\u00a0DPH a\u00a0v\u00a0s\u00fahrnnom v\u00fdkaze. Pokia\u013e nie je tento obchod uveden\u00fd v\u00a0s\u00fahrnnom v\u00fdkaze alebo s\u00fa v\u00a0s\u00fahrnnom v\u00fdkaze uveden\u00e9 nespr\u00e1vne \u00fadaje, potom nem\u00f4\u017ee \u00eds\u0165 o\u00a0oslobodenie od DPH.<\/p>\n<p>Z\u00a0uveden\u00fdch pr\u00edkladov vypl\u00fdva, \u017ee je mimoriadne d\u00f4le\u017eit\u00e9 venova\u0165 n\u00e1le\u017eit\u00fa pozornos\u0165 nielen dodac\u00edm podmienkam tovaru dodan\u00e9ho do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, ale aj \u010fal\u0161\u00edm okolnostiam obchodu, aby bolo mo\u017en\u00e9 preuk\u00e1za\u0165 n\u00e1rok na oslobodenie od DPH.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A) Miesto dodania tovaru Spr\u00e1vne ur\u010denie miesta dodania tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu je z\u00e1kladnou podmienkou na spr\u00e1vnu aplik\u00e1ciu ZDPH a\u00a0ur\u010denie, ktorou legislat\u00edvou sa bude &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12453,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[591,654,395],"class_list":["post-12454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-clensky-stat","tag-dodanie-tovaru","tag-dph"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12454","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12454"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12454\/revisions"}],"predecessor-version":[{"id":12455,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12454\/revisions\/12455"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12453"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}