{"id":12525,"date":"2021-11-09T07:00:20","date_gmt":"2021-11-09T06:00:20","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/zaloha-z-pohladu-dani\/"},"modified":"2023-06-26T11:03:55","modified_gmt":"2023-06-26T09:03:55","slug":"zaloha-z-pohladu-dani","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/zaloha-z-pohladu-dani\/","title":{"rendered":"Z\u00e1loha z poh\u013eadu dan\u00ed"},"content":{"rendered":"<p>Pre \u00fa\u010dely \u010dl\u00e1nku si definujme jednotliv\u00e9 pojmy nasledovne:<\/p>\n<ul>\n<li>z\u00e1loha, pr\u00edpadne platba vopred \u2013 platba poskytnut\u00fa odberate\u013eom, ktor\u00e1 bude n\u00e1sledne po dodan\u00ed tovaru alebo slu\u017eby z\u00fa\u010dtovan\u00e1<\/li>\n<li>kaucia \u2013 ide v\u00a0podstate o\u00a0pe\u0148a\u017en\u00fa z\u00e1ruku poskytnut\u00fa odberate\u013eom dod\u00e1vate\u013eovi<\/li>\n<\/ul>\n<p>Je potrebn\u00e9 zd\u00f4razni\u0165, \u017ee vy\u0161\u0161ie uveden\u00e9 defin\u00edcie s\u00fa uveden\u00e9 pre \u00fa\u010dely tohto \u010dl\u00e1nku a\u00a0v\u00a0praxi je potrebn\u00e9 v\u017edy d\u00f4kladne presk\u00fama\u0165 obsah zmluvy.<\/p>\n<p>Spravidla ide o\u00a0\u00fahradu z\u00e1lohy alebo platby vopred na z\u00e1klade predfakt\u00far alebo z\u00e1lohov\u00fdch fakt\u00far, ktor\u00e9 nie s\u00fa da\u0148ov\u00fdmi dokladmi, ale s\u00fa vn\u00edman\u00e9 ako in\u0161trukcie na platbu. O\u00a0z\u00e1lohov\u00fdch fakt\u00farach\/predfakt\u00farach sa ne\u00fa\u010dtuje, s\u00fa len evidovan\u00e9.<\/p>\n<h2>Z\u00e1kon o daniach z\u00a0pr\u00edjmov (\u010falej \u201eZDP\u201c)<\/h2>\n<h3>1. Osoby, ktor\u00e9 ved\u00fa da\u0148ov\u00fa evidenciu a\u00a0jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/h3>\n<p><strong>a) Z\u00e1loha\/platba vopred<\/strong><\/p>\n<p>Pokia\u013e da\u0148ovn\u00edk uhrad\u00ed z\u00e1lohu, ide o\u00a0da\u0148ovo uznate\u013en\u00fd v\u00fddaj, ale z\u00e1loha na dlhodob\u00fd majetok nie je da\u0148ovo \u00fa\u010dinn\u00e1. Ak ide o\u00a0v\u0161eobecne zdanite\u013en\u00fd pr\u00edjem, prijat\u00e1 z\u00e1loha podlieha zdaneniu.<\/p>\n<p><strong>b) Kaucia<\/strong><\/p>\n<p>Kaucia nie je da\u0148ov\u00fdm v\u00fddavkom pre platite\u013ea kaucie a\u00a0na druhej strane u\u00a0pr\u00edjemcu kaucie nie je prijat\u00e1 kaucia zdanite\u013en\u00fdm pr\u00edjmom, nako\u013eko ide o\u00a0z\u00e1v\u00e4zok t\u00fato kauciu vr\u00e1ti\u0165.<\/p>\n<h3>2. Osoby, ktor\u00e9 ved\u00fa podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/h3>\n<p><strong>a) Z\u00e1loha\/platba vopred<\/strong><\/p>\n<p>Pod\u013ea \u00fa\u010dtovn\u00fdch predpisov ide u\u00a0platite\u013ea z\u00e1lohy o\u00a0poh\u013ead\u00e1vku evidovan\u00fa na \u00fa\u010dte 314 a\u00a0u\u00a0pr\u00edjemcu z\u00e1lohy ide o\u00a0z\u00e1v\u00e4zok evidovan\u00fd na \u00fa\u010dte 324. Vzh\u013eadom na to, \u017ee \u00fa\u010dty \u00fa\u010dtovnej triedy 3 nestupuj\u00fa do v\u00fdsledku hospod\u00e1renia a\u00a0n\u00e1sledne do z\u00e1kladu dane, nem\u00e1 z\u00e1loha dopad na da\u0148 z\u00a0pr\u00edjmov.<\/p>\n<p>V\u00a0pr\u00edpade, \u017ee ide o\u00a0platbu vopred, je potrebn\u00e9 sledova\u0165 obdobie, ktor\u00e9ho sa dan\u00e1 platba vopred t\u00fdka a\u00a0pod\u013ea toho sa bude platba vopred rozp\u00fa\u0161\u0165a\u0165 do n\u00e1kladov, resp. v\u00fdnosov jednotliv\u00fdch zda\u0148ovac\u00edch obdob\u00ed.<\/p>\n<p><strong>b) Kaucia<\/strong><\/p>\n<p>Kaucia nie je da\u0148ov\u00fdm v\u00fddavkom pre platite\u013ea kaucie a\u00a0na druhej strane u\u00a0pr\u00edjemcu kaucie nie je prijat\u00e1 kaucia zdanite\u013en\u00fdm pr\u00edjmom, nako\u013eko ide o\u00a0z\u00e1v\u00e4zok t\u00fato kauciu vr\u00e1ti\u0165.<\/p>\n<p>Pre\u010d\u00edtajte si podrobn\u00fd \u010dl\u00e1nok o tom, kto je povinn\u00fd <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest\/\">vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/a>.<\/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-4386370.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-94630\" \/><\/p>\n<h2>Z\u00e1kon o dani z\u00a0pridanej hodnoty (\u010falej len \u201eZDPH\u201c)<\/h2>\n<p>V\u00a0ZDPH sa mus\u00edme pozrie\u0165 na to, kedy vznik\u00e1 da\u0148ov\u00e1 povinnos\u0165 a\u00a0kde je miesto dodania.<\/p>\n<h3>Miesto dodania v tuzemsku<\/h3>\n<p>ZDPH v ustanoven\u00ed \u00a7 19 upravuje vznik da\u0148ovej povinnosti a de\u0148 dodania osobitne pri dodan\u00ed tovaru a slu\u017eby. Da\u0148ov\u00e1 povinnos\u0165 pod\u013ea \u00a719 z\u00e1kona o DPH vznik\u00e1 z d\u00f4vodu dodania tovaru, <br \/> dodania slu\u017eby alebo z d\u00f4vodu prijatia platby pred dodan\u00edm tovaru alebo slu\u017eby, ak ide o\u00a0dodanie s miestom dodania v tuzemsku.<\/p>\n<h3>Nadobudnutie tovaru v\u00a0tuzemsku z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1t<u>u<\/u><\/h3>\n<p>Pre tuzemsk\u00e9ho odberate\u013ea, ktor\u00fd si objednal tovar pod identifika\u010dn\u00fdm \u010d\u00edslom pridelen\u00fdm pre <br \/> da\u0148 v tuzemsku z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu (\u010falej len \u010c\u0160), pri\u010dom tovar je prepraven\u00fd z in\u00e9ho \u010c\u0160 <br \/> \u0161t\u00e1tu od dod\u00e1vate\u013ea, ktor\u00fd je identifikovan\u00fd pre da\u0148 v tomto \u010c\u0160, vznik da\u0148ovej povinnosti <br \/> osobitne upravuje \u00a7 20 ZDPH. Pod\u013ea citovan\u00e9ho ustanovenia da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1:<\/p>\n<ul>\n<li>15. de\u0148 kalend\u00e1rneho mesiaca nasleduj\u00faceho po kalend\u00e1rnom mesiaci, ke\u010f sa uskuto\u010dnilo <br \/> nadobudnutie tovaru alebo<\/li>\n<li>d\u0148om vyhotovenia fakt\u00fary, ak bola fakt\u00fara vyhotoven\u00e1 pre nadob\u00fadate\u013ea tovaru pred t\u00fdmto 15. d\u0148om.<\/li>\n<\/ul>\n<p>Ak pred nadobudnut\u00edm tovaru z in\u00e9ho \u010c\u0160 je dod\u00e1vate\u013eovi tovaru zaplaten\u00fd preddavok odberate\u013eom, ktor\u00fd si tovar objednal pod identifika\u010dn\u00fdm \u010d\u00edslom pridelen\u00fdm pre da\u0148 v tuzemsku, <strong>d\u0148om prijatia preddavku dod\u00e1vate\u013eom odberate\u013eovi nevznik\u00e1 da\u0148ov\u00e1 povinnos\u0165<\/strong> pod\u013ea \u00a7 19 ods. 4 z\u00e1kona o\u00a0DPH.<\/p>\n<h3>Dodanie tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu<\/h3>\n<p>Dodanie tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu osobe identifikovanej pre da\u0148 je osloboden\u00e9 od dane (\u00a7\u00a043 ZDPH), <strong>prijat\u00edm platby<\/strong> preto dod\u00e1vate\u013eovi v\u00a0tuzemsku <strong>da\u0148ov\u00e1 povinnos\u0165 nevznik\u00e1 \u00a0<\/strong>a\u00a0hodnotu prijat\u00e9ho preddavku neuv\u00e1dza ani v\u00a0da\u0148ovom priznan\u00ed. De\u0148 dodania ur\u010d\u00ed platite\u013e v\u00a0s\u00falade s\u00a0\u00a7\u00a019 ods.\u00a08 ZDPH, \u010di\u017ee<\/p>\n<p>a) 15. de\u0148 kalend\u00e1rneho mesiaca nasleduj\u00faceho po kalend\u00e1rnom mesiaci, ke\u010f bol tovar dodan\u00fd, alebo<\/p>\n<p>b) de\u0148 vyhotovenia fakt\u00fary, ak bola fakt\u00fara vyhotoven\u00e1 pred 15. d\u0148om pod\u013ea p\u00edsmena a).<\/p>\n<p>Pod\u013ea \u00a7\u00a072 je v\u0161ak platite\u013e povinn\u00fd pri prijat\u00ed platby pred samotnou realiz\u00e1ciou dodania tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu <strong>vyhotovi\u0165 fakt\u00faru.<\/strong> V\u00a0pr\u00edpade prijatia viacer\u00fdch platieb v\u00a0kalend\u00e1rnom mesiaci m\u00f4\u017ee platite\u013e vyhotovi\u0165 <strong>s\u00fahrnn\u00fa fakt\u00faru<\/strong> pod\u013ea \u00a7\u00a075 s\u00a0n\u00e1le\u017eitos\u0165ami pod\u013ea \u00a7\u00a072. \u00a0<\/p>\n<p>Ak dodanie tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu osobe identifikovanej pre da\u0148 nie je osloboden\u00e9 od dane, plat\u00ed ustanovenie \u00a719 ods.4 ZDPH, a ak je platba prijat\u00e1 pred dodan\u00edm tovaru, vznik\u00e1 da\u0148ov\u00e1 povinnos\u0165 z prijatej platby d\u0148om prijatia platby.<\/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 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'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\/12525\">\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\/12525\">\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<h3>Dovoz tovaru<\/h3>\n<p><strong>Prepusten\u00edm tovaru do coln\u00e9ho re\u017eimu <\/strong>vo\u013en\u00e9ho obehu, do\u010dasn\u00e9ho pou\u017e\u00edvania s\u00a0\u010diasto\u010dn\u00fdm osloboden\u00edm od dovozn\u00e9ho cla alebo kone\u010dn\u00e9ho pou\u017eitia je pod\u013ea ZDPH zdanite\u013en\u00e9 plnenie uskuto\u010dnen\u00e9 a\u00a0t\u00fdmto d\u0148om vznik\u00e1 povinnos\u0165 prizna\u0165 alebo zaplati\u0165 da\u0148.<\/p>\n<h3>Dodanie slu\u017eby v\u00a0tuzemsku <em>\u00a0<\/em><\/h3>\n<p>Prijat\u00edm preddavku zo zahrani\u010dia na dodanie slu\u017eby s\u00a0miestom dodania v\u00a0tuzemsku <strong>vznik\u00e1 d\u0148om prijatia platby dod\u00e1vate\u013eovi da\u0148ov\u00e1 povinnos\u0165.\u00a0<\/strong><\/p>\n<h3>Dodanie slu\u017eby s\u00a0miestom dodania v\u00a0inom \u010dlenskom \u0161t\u00e1te\u00a0<\/h3>\n<p>Slu\u017eby s\u00a0miestom dodania v\u00a0inom \u010dlenskom \u0161t\u00e1te nie s\u00fa v\u00a0tuzemsku predmetom dane, preto da\u0148ov\u00e1 povinnos\u0165 d\u0148om prijatia platby platite\u013eovi v\u00a0tuzemsku nevznik\u00e1. <strong>Da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1 v\u00a0danom pr\u00edpade v\u00a0\u010dlenskom \u0161t\u00e1te, v\u00a0ktorom je miesto dodania slu\u017eby.<\/strong> Pri prijat\u00ed preddavku na obstaranie slu\u017eby s\u00a0miestom dodania v\u00a0inom \u010dlenskom \u0161t\u00e1te je v\u0161ak platite\u013e povinn\u00fd vyhotovi\u0165 fakt\u00faru pod\u013ea \u00a7\u00a073.\u00a0<\/p>\n<h3>Obstaranie slu\u017eby s\u00a0miestom dodania v\u00a0inom \u010dlenskom \u0161t\u00e1te alebo tretej krajine\u00a0<\/h3>\n<p>Poskytnut\u00edm preddavku dod\u00e1vate\u013eovi z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu alebo tretej krajiny na obstaranie slu\u017eby s\u00a0miestom dodania mimo tuzemska da\u0148ov\u00e1 povinnos\u0165 prijat\u00edm preddavku v\u00a0tuzemsku nevznik\u00e1. <strong>Vznik da\u0148ovej povinnosti upravuje pr\u00e1vny predpis v\u00a0krajine, kde je miesto dodania slu\u017eby.\u00a0<\/strong><\/p>\n<h3>Poskytnutie preddavku zahrani\u010dnej osobe na dodanie tovaru s\u00a0mont\u00e1\u017eou v\u00a0tuzemsku<\/h3>\n<p>Da\u0148ov\u00e1 povinnos\u0165 prijat\u00edm platby vznik\u00e1 v\u00a0tuzemsku zdanite\u013enej osobe (platite\u013eovi dane alebo neplatite\u013eovi dane), ak je platba prijat\u00e1 pred dodan\u00edm tovaru, <strong>pri dodan\u00ed tovaru s\u00a0in\u0161tal\u00e1ciou alebo mont\u00e1\u017eou, ktor\u00fd jej dodala zahrani\u010dn\u00e1 osoba<\/strong> z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu alebo z\u00a0tretieho \u0161t\u00e1tu, ak ide o\u00a0tovar s\u00a0miestom dodania v\u00a0tuzemsku (\u00a7\u00a069 ods.\u00a02 z\u00e1kona o\u00a0DPH). Z\u00e1kladom dane je suma platby zaplaten\u00e1 tuzemsk\u00fdm odberate\u013eom.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pre \u00fa\u010dely \u010dl\u00e1nku si definujme jednotliv\u00e9 pojmy nasledovne: z\u00e1loha, pr\u00edpadne platba vopred \u2013 platba poskytnut\u00fa odberate\u013eom, ktor\u00e1 bude n\u00e1sledne po dodan\u00ed tovaru alebo slu\u017eby z\u00fa\u010dtovan\u00e1 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12526,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[185,618],"class_list":["post-12525","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-dane","tag-zaloha"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12525","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=12525"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12525\/revisions"}],"predecessor-version":[{"id":12527,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12525\/revisions\/12527"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12526"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}