{"id":14294,"date":"2024-01-31T08:00:00","date_gmt":"2024-01-31T07:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14294"},"modified":"2024-01-22T13:09:07","modified_gmt":"2024-01-22T12:09:07","slug":"skartacia-uctovnych-dokladov-dajte-si-pozor-na-zakonne-lehoty","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/skartacia-uctovnych-dokladov-dajte-si-pozor-na-zakonne-lehoty\/","title":{"rendered":"Skart\u00e1cia \u00fa\u010dtovn\u00fdch dokladov \u2013 dajte si pozor na z\u00e1konn\u00e9 lehoty"},"content":{"rendered":"<h2>Najprv archivujte, potom vyra\u010fujte<\/h2>\n<p>Problematikou <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-dlho-musite-archivovat-uctovnu-dokumentaciu\/\">uchov\u00e1vania a\u00a0archiv\u00e1cie \u00fa\u010dtovn\u00fdch dokladov<\/a> sa zaober\u00e1 z\u00e1kon \u010d. 431\/2002 Z. z. o\u00a0\u00fa\u010dtovn\u00edctve\u00a0 (v \u00a731 a\u017e \u00a737). Ka\u017ed\u00e1 \u00fa\u010dtovn\u00e1 jednotka je povinn\u00e1 zabezpe\u010di\u0165 ochranu \u00fa\u010dtovnej dokument\u00e1cie proti strate, odcudzeniu, zni\u010deniu alebo po\u0161kodeniu. <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/kategorie-uctovnych-jednotiek-zistite-kam-patrite\/\">\u00da\u010dtovn\u00e1 jednotka<\/a> je tie\u017e povinn\u00e1 zabezpe\u010di\u0165 ochranu pou\u017eit\u00fdch technick\u00fdch prostriedkov, nosi\u010dov inform\u00e1ci\u00ed a programov\u00e9ho vybavenia pred ich zneu\u017eit\u00edm, po\u0161koden\u00edm, zni\u010den\u00edm, neopr\u00e1vnen\u00fdmi z\u00e1sahmi do nich, neopr\u00e1vnen\u00fdm pr\u00edstupom k nim, stratou alebo odcudzen\u00edm.<\/p>\n<p>Na nakladanie s \u00fa\u010dtovnou dokument\u00e1ciou sa vz\u0165ahuj\u00fa v\u0161eobecn\u00e9 predpisy o arch\u00edvnictve. Pri archivovan\u00ed mus\u00ed \u00fa\u010dtovn\u00e1 jednotka postupova\u0165 aj pod\u013ea <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2002\/395\/\">z\u00e1kona \u010d. 395\/2002 Z. z. o arch\u00edvoch a registrat\u00farach v znen\u00ed neskor\u0161\u00edch predpisov<\/a>.<\/p>\n<p><strong>Samotn\u00e9mu skartovaniu dokumentov v\u017edy predch\u00e1dza archiva\u010dn\u00e1 lehota alebo tie\u017e tzv. skarta\u010dn\u00e1 lehota.<\/strong> Touto lehotou sa riadia v\u0161etky \u00fa\u010dtovn\u00e9 jednotky a musia preto archivova\u0165 (a v pr\u00edpade kontroly uk\u00e1za\u0165 \u00faradom) mnoho r\u00f4znych dokumentov \u2013 od \u00fa\u010dtovn\u00fdch dokladov a\u017e po z\u00e1vierky. A\u017e potom m\u00f4\u017eu prist\u00fapi\u0165 k skart\u00e1cii. Obvykle m\u00e1 ka\u017ed\u00e1 firma svoj intern\u00fd skarta\u010dn\u00fd postup, ktor\u00fd stanovuje, ak\u00fdm sp\u00f4sobom naklada\u0165 s r\u00f4znymi typmi \u00fa\u010dtovn\u00fdch dokumentov.<\/p>\n<p>Skart\u00e1cia sa nevz\u0165ahuje len na tla\u010den\u00e9 dokumenty, ale na v\u0161etky p\u00edsomn\u00e9, zvukov\u00e9, obrazov\u00e9 \u010di in\u00e9 dokumenty, ktor\u00e9 vznikn\u00fa \u010dinnos\u0165ou va\u0161ej organiz\u00e1cie.<\/p>\n<p>Pod\u013ea z\u00e1kona m\u00f4\u017eete \u00fa\u010dtovn\u00e9 doklady vies\u0165 v tla\u010denej, elektronickej alebo zmie\u0161anej forme \u2013 nie je nutn\u00e9 ich tla\u010di\u0165 za ka\u017ed\u00fa cenu.<\/p>\n<h2>Lehoty na archiv\u00e1ciu \u00fa\u010dtovn\u00fdch z\u00e1znamov<\/h2>\n<p>\u00da\u010dtovn\u00e1 jednotka je povinn\u00e1 uchov\u00e1va\u0165 \u00fa\u010dtovn\u00fa dokument\u00e1ciu po\u010das stanovenej lehoty. \u00da\u010dtovn\u00e9 doklady a s\u00favisiace dokumenty maj\u00fa r\u00f4znu dobu archiv\u00e1cie. <strong>D\u013a\u017eku uchov\u00e1vania ovplyv\u0148uje nielen <\/strong><a href=\"https:\/\/www.danovecentrum.sk\/form\/goto.ashx?t=26&amp;p=1020274&amp;f=3\" target=\"_blank\" rel=\"noopener\"><strong>z\u00e1kon o \u00fa\u010dtovn\u00edctve<\/strong><\/a>, ale aj \u010fal\u0161ie z\u00e1kony. Doba archiv\u00e1cia je:<\/p>\n<ul>\n<li><strong>5 rokov: <\/strong>spr\u00e1va s inform\u00e1ciami o dani z\u00a0pr\u00edjmov,<\/li>\n<li><strong>10 rokov:<\/strong> \u00fa\u010dtovn\u00e1 z\u00e1vierka, v\u00fdkazy vybran\u00fdch \u00fadajov z \u00daZ pod\u013ea <a href=\"https:\/\/www.danovecentrum.sk\/form\/goto.ashx?t=27&amp;p=2802208&amp;f=3\" target=\"_blank\" rel=\"noopener\"> 17a<\/a> a <a href=\"https:\/\/www.danovecentrum.sk\/form\/goto.ashx?t=27&amp;p=2802420&amp;f=3\" target=\"_blank\" rel=\"noopener\">\u00a7 22 Zo\u00da<\/a> a v\u00fdro\u010dn\u00e1 spr\u00e1va, \u00fa\u010dtovn\u00e9 doklady, \u00fa\u010dtovn\u00e9 knihy, zoznamy \u00fa\u010dtovn\u00fdch kn\u00edh, zoznamy \u010d\u00edseln\u00fdch znakov alebo in\u00fdch symbolov a skratiek pou\u017eit\u00fdch v \u00fa\u010dtovn\u00edctve, odpisov\u00fd pl\u00e1n, invent\u00farne s\u00fapisy, inventariza\u010dn\u00e9 z\u00e1pisy, <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-uctova-osnova-a-ako-s-nou-pracovat-v-uctovnom-programe-a-bez-neho\/\">\u00fa\u010dtov\u00fd rozvrh<\/a>, \u00fa\u010dtovn\u00e9 z\u00e1znamy, ktor\u00e9 s\u00fa nosite\u013emi inform\u00e1cie t\u00fdkaj\u00facej sa sp\u00f4sobu vedenia \u00fa\u010dtovn\u00edctva, a \u00fa\u010dtovn\u00e9 z\u00e1znamy, ktor\u00fdmi sa ur\u010duje syst\u00e9m uchov\u00e1vania \u00fa\u010dtovnej dokument\u00e1cie, \u00fa\u010dtovn\u00e1 jednotka, na ktor\u00fa sa vz\u0165ahuje povinnos\u0165 overovania \u00fa\u010dtovnej z\u00e1vierky aud\u00edtorom pod\u013ea \u00a7 19 alebo \u00a7 22, je povinn\u00e1 uchov\u00e1va\u0165 spr\u00e1vu aud\u00edtora,<\/li>\n<li><strong>50 rokov:<\/strong> mzdov\u00e9 listy,<\/li>\n<li><strong>70 rokov:<\/strong> zamestnaneck\u00fd spis.<\/li>\n<\/ul>\n<p>Kedy za\u010d\u00edna plyn\u00fa\u0165 lehota archiv\u00e1cie? Lehota archiv\u00e1cie za\u010d\u00edna plyn\u00fa\u0165 1. janu\u00e1ra nasleduj\u00faceho roku od vyhotovenia dokumentu alebo sp\u00fa\u0161\u0165acej udalosti (napr. podp\u00edsanie spisu alebo uzavretie zmluvy).<\/p>\n<h2>Skart\u00e1cia dokumentov krok za krokom<\/h2>\n<h3>1. Ozna\u010denie dokumentov<\/h3>\n<p>Skladovan\u00e9 dokumenty by ste mali ma\u0165 dobre ozna\u010den\u00e9 a roztrieden\u00e9, aby bolo jasn\u00e9, ako sa s nimi po uplynut\u00ed skarta\u010dnej lehoty nalo\u017e\u00ed.<\/p>\n<p>Dokumenty sa obvykle ozna\u010duj\u00fa t\u00fdmito p\u00edsmenami:<\/p>\n<p><strong>A (arch\u00edv)<\/strong>: dokument s t\u00fdmto znakom je po uplynut\u00ed skarta\u010dnej lehoty odovzdan\u00fd do arch\u00edvu<\/p>\n<p><strong>V (v\u00fdber):<\/strong> dokument s t\u00fdmto ozna\u010den\u00edm sa v \u0161karta\u010dnom konan\u00ed pos\u00fadi a navrhne na odovzdanie do arch\u00edvu alebo na zni\u010denie<\/p>\n<p><strong>S (st\u00fapa &#8211; zni\u010denie):<\/strong> dokument bez trvalej hodnoty, po skon\u010den\u00ed skarta\u010dnej lehoty sa zni\u010d\u00ed<\/p>\n<p>Za skarta\u010dn\u00fd znak sa p\u00ed\u0161e aj \u010d\u00edslica ud\u00e1vaj\u00faca po\u010det rokov do skarta\u010dnej lehoty. Napr\u00edklad dokument s ozna\u010den\u00edm S10 (typicky napr\u00edklad pri fakt\u00farach) znamen\u00e1 skartova\u0165 za 10 rokov.<\/p>\n<h3>2. Skarta\u010dn\u00e9 konanie<\/h3>\n<p><strong>Po uplynut\u00ed skarta\u010dnej lehoty mus\u00edte rozhodn\u00fa\u0165, ktor\u00e9 dokumenty vyrad\u00edte z evidencie<\/strong>. Toto konanie ste povinn\u00ed vykona\u0165 v kalend\u00e1rnom roku po uplynut\u00ed skarta\u010dnej (archiva\u010dnej) lehoty.<\/p>\n<p>Za vykonanie skarta\u010dn\u00e9ho konania je zodpovedn\u00fd p\u00f4vodca dokumentov (alebo jeho pr\u00e1vny n\u00e1stupca) \u2013 teda ka\u017ed\u00fd, za ktor\u00e9ho \u010dinnosti dokument vznikol alebo mu bol doru\u010den\u00fd.<\/p>\n<h3>3. Dokumenty trvalej hodnoty<\/h3>\n<p>Niektor\u00e9 <strong>z\u00e1znamy \u010di dokumenty nem\u00f4\u017eete svojvo\u013ene skartova\u0165<\/strong>, ale mus\u00edte ich pon\u00faknu\u0165 na trval\u00e9 uchovanie v r\u00e1mci verejn\u00e9ho z\u00e1ujmu. T\u00e1to povinnos\u0165 sa t\u00fdka napr\u00edklad not\u00e1rov, politick\u00fdch hnut\u00ed alebo obchodn\u00fdch spolo\u010dnost\u00ed. Ich dokumenty, ako s\u00fa napr\u00edklad v\u00fdro\u010dn\u00e9 spr\u00e1vy alebo \u00fa\u010dtovn\u00e9 z\u00e1vierky, posudzuje oblastn\u00fd arch\u00edv, ktor\u00fd m\u00e1 pr\u00e1vo z nich pr\u00edpadne urobi\u0165 tzv. archiv\u00e1lie.<\/p>\n<h3>4. Skarta\u010dn\u00fd n\u00e1vrh<\/h3>\n<p>V\u00fdsledkom skarta\u010dn\u00e9ho konania je <strong>skarta\u010dn\u00fd n\u00e1vrh \u2013 s\u00fapis dokumentov, ktor\u00e9 boli vybran\u00e9 za archiv\u00e1lie a ktor\u00e9 je mo\u017en\u00e9 zni\u010di\u0165<\/strong>. Dokumenty, ktor\u00e9 boli vybran\u00e9 ako archiv\u00e1lia, mus\u00ed p\u00f4vodca odovzda\u0165 pr\u00edslu\u0161n\u00e9mu arch\u00edvu.<\/p>\n<h3>5. Skart\u00e1cia dokumentov<\/h3>\n<p><strong>Po vypr\u0161an\u00ed skarta\u010dn\u00fdch leh\u00f4t m\u00f4\u017eete dokumenty ur\u010den\u00e9 na skart\u00e1ciu zlikvidova\u0165.<\/strong> Najlep\u0161ie je pou\u017ei\u0165 klasick\u00fa skartova\u010dku, pr\u00edpadne si na skart\u00e1ciu objednajte skarta\u010dn\u00fa firmu. T\u00e1 okrem skartovania papiera zlikviduje aj CD, harddisky alebo napr\u00edklad \u0161an\u00f3ny vr\u00e1tane kovu. A po skartovan\u00ed v\u00e1m d\u00e1 protokol o bezpe\u010dnej skart\u00e1cii, ktor\u00fd vyu\u017eijete v pr\u00edpade s\u00fadnych sporov.<\/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\/14294\">\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\/14294\">\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<h2>Elektronick\u00e1 archiv\u00e1cia<\/h2>\n<p>Ak ste zvyknut\u00ed <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/jednoduche-uctovnictvo-lahky-sposob-uctovania\/\">vies\u0165 \u00fa\u010dtovn\u00edctvo elektronicky<\/a>, nemus\u00edte kv\u00f4li archiv\u00e1cii a skart\u00e1cii dokumenty tla\u010di\u0165. Pre spr\u00e1vnu archiv\u00e1ciu elektronick\u00fdch dokumentov mus\u00edte dodr\u017ea\u0165 tri z\u00e1kladn\u00e9 pravidl\u00e1:<\/p>\n<ul>\n<li>Vierohodnos\u0165 p\u00f4vodu \u2013 zaru\u010d\u00edte ju tak, \u017ee dokument opatr\u00edte elektronick\u00fdm podpisom.<\/li>\n<li>Neporu\u0161ite\u013enos\u0165 obsahu \u2013 t\u00fato podmienku spln\u00edte v\u010faka ozna\u010deniu dokumentu elektronickou pe\u010diatkou (ktor\u00e1 m\u00e1 platnos\u0165 5 rokov).<\/li>\n<li>\u010citate\u013enos\u0165 \u2013 ukladajte s\u00fabory najlep\u0161ie pod celosvetovo uzn\u00e1van\u00fdm form\u00e1tom PDF\/A.<\/li>\n<\/ul>\n<p>Odpor\u00fa\u010dame tie\u017e d\u00e1ta pravidelne z\u00e1lohova\u0165 na viacer\u00fdch miestach, aby ste o ne v pr\u00edpade po\u0161kodenia programu \u010di inej neo\u010dak\u00e1vanej udalosti nepri\u0161li.<\/p>\n<p>Archiv\u00e1ciu aj skart\u00e1ciu elektronick\u00fdch dokumentov v\u00e1m u\u013eah\u010d\u00ed <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd syst\u00e9m, napr\u00edklad Money S3<\/a>. Ten umo\u017e\u0148uje vykon\u00e1va\u0165 tzv. d\u00e1tov\u00fa uz\u00e1vierku. U\u017e\u00edvate\u013e si vyberie, pre ktor\u00e9 roky ju chce vykona\u0165, a d\u00e1ta za pr\u00edslu\u0161n\u00e9 obdobie sa prema\u017e\u00fa na najnutnej\u0161ie minimum. Pred d\u00e1tovou uz\u00e1vierkou syst\u00e9m v\u0161etky d\u00e1ta za pr\u00edslu\u0161n\u00e9 obdobie z\u00e1lohuje. A pokia\u013e si u\u017e\u00edvate\u013e zma\u017ee aj t\u00fato z\u00e1lohu, s\u00fa d\u00e1ta nen\u00e1vratne odstr\u00e1nen\u00e9, tzn. skartovan\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Najprv archivujte, potom vyra\u010fujte Problematikou uchov\u00e1vania a\u00a0archiv\u00e1cie \u00fa\u010dtovn\u00fdch dokladov sa zaober\u00e1 z\u00e1kon \u010d. 431\/2002 Z. z. o\u00a0\u00fa\u010dtovn\u00edctve\u00a0 (v \u00a731 a\u017e \u00a737). Ka\u017ed\u00e1 \u00fa\u010dtovn\u00e1 jednotka je &#8230;<\/p>\n","protected":false},"author":33,"featured_media":14295,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[425,1058,454,357],"class_list":["post-14294","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo","tag-archivacia","tag-uctovne-doklady","tag-uctovne-obdobie","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14294","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\/33"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14294"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14294\/revisions"}],"predecessor-version":[{"id":14298,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14294\/revisions\/14298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14295"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}