{"id":19398,"date":"2024-11-01T16:48:33","date_gmt":"2024-11-01T15:48:33","guid":{"rendered":"https:\/\/ohkdomazlice.cz\/?p=19398"},"modified":"2024-11-07T16:51:23","modified_gmt":"2024-11-07T15:51:23","slug":"platce-dph-cekaji-i-zmeny-v-povinne-registraci-k-dani-co-prinasi-novela-zakona","status":"publish","type":"post","link":"https:\/\/ohkdomazlice.cz\/index.php\/2024\/11\/01\/platce-dph-cekaji-i-zmeny-v-povinne-registraci-k-dani-co-prinasi-novela-zakona\/","title":{"rendered":"Pl\u00e1tce DPH \u010dekaj\u00ed i zm\u011bny v povinn\u00e9 registraci k dani. Co p\u0159in\u00e1\u0161\u00ed novela z\u00e1kona?"},"content":{"rendered":"\n<p>Z\u00e1sadn\u00edch zm\u011bn se v\u00a0leto\u0161n\u00edm roce do\u010dk\u00e1 z\u00e1kon o dani z\u00a0p\u0159idan\u00e9 hodnoty. Novela by m\u011bla vstoupit v\u00a0platnost k\u00a01. lednu 2025. Podnikatele, kte\u0159\u00ed plat\u00ed DPH p\u0159\u00edpadn\u011b se mohou st\u00e1t pl\u00e1tci dan\u011b v budoucnu, budou zaj\u00edmat p\u0159edev\u0161\u00edm novinky v\u00a0<\/p>\n\n\n\n<p>V&nbsp;sou\u010dasnosti plat\u00ed, \u017ee zaregistrovat se k DPH musej\u00ed mimo jin\u00e9 v\u0161ichni ti, jejich\u017e obrat p\u0159ekro\u010d\u00ed za uplynul\u00fdch dvan\u00e1ct m\u011bs\u00edc\u016f dva miliony korun (dal\u0161\u00ed podm\u00ednky n\u00ed\u017ee), novela by m\u011bla upravit mimo jin\u00e9 zp\u016fsob po\u010d\u00edt\u00e1n\u00ed obratu a lh\u016fty d\u016fle\u017eit\u00e9 pro v\u00fdpo\u010det. Co v\u0161e se zm\u011bn\u00ed, si p\u0159e\u010dt\u011bte v&nbsp;n\u00e1sleduj\u00edc\u00edm textu na BusinessInfo.cz.<\/p>\n\n\n\n<p>Nejv\u011bt\u0161\u00ed zm\u011bna z\u00e1kona se t\u00fdk\u00e1 registrace pl\u00e1tc\u016f k&nbsp;DPH p\u0159i p\u0159ekro\u010den\u00ed obratu \u2013 zm\u011bn\u00ed se zp\u016fsob po\u010d\u00edt\u00e1n\u00ed p\u0159\u00edjm\u016f, bude zavedena dal\u0161\u00ed (druh\u00e1) hranice ro\u010dn\u00edho obratu a&nbsp;upraveny p\u0159\u00edslu\u0161n\u00e9 lh\u016fty.<\/p>\n\n\n\n<p>Fin\u00e1ln\u00ed verze z\u00e1kona je\u0161t\u011b nen\u00ed schv\u00e1lena a nedaj\u00ed se vylou\u010dit d\u00edl\u010d\u00ed zm\u011bny ve Sn\u011bmovn\u011b p\u0159\u00edpadn\u011b v&nbsp;Sen\u00e1tu, z\u00e1kladn\u00ed princip po\u010d\u00edt\u00e1n\u00ed obratu u\u017e se ale m\u011bnit nebude. \u010c\u00e1st zmi\u0148ovan\u00e9 novely \u010desk\u00e9ho z\u00e1kona o&nbsp;DPH reaguje na&nbsp;novelu&nbsp;<a href=\"https:\/\/eur-lex.europa.eu\/CS\/legal-content\/summary\/the-european-union-s-common-system-of-value-added-tax-vat.html\" target=\"_blank\" rel=\"noreferrer noopener\">sm\u011brnice Rady 2006\/112\/ES<\/a>&nbsp;o&nbsp;spole\u010dn\u00e9m syst\u00e9mu dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty.<\/p>\n\n\n\n<p><strong>DPH je kl\u00ed\u010dov\u00fdm p\u0159\u00edjmem rozpo\u010dtu<\/strong><\/p>\n\n\n\n<p>Da\u0148 z&nbsp;p\u0159idan\u00e9 hodnoty je historicky nejmlad\u0161\u00ed spot\u0159ebn\u00ed dan\u00ed a tvo\u0159\u00ed jeden z nejd\u016fle\u017eit\u011bj\u0161\u00edch p\u0159\u00edjm\u016f st\u00e1tn\u00edho rozpo\u010dtu. St\u00e1t vybere na DPH ka\u017edoro\u010dn\u011b p\u0159es p\u016fl bilionu korun. P\u0159\u00edjem do st\u00e1tn\u00ed pokladny se nav\u00edc pravideln\u011b zvy\u0161uje, jde o v\u00edce ne\u017e polovinu v\u00fdb\u011bru ze v\u0161ech dan\u00ed. V\u00edce o DPH si p\u0159e\u010dt\u011bte v&nbsp;\u010dl\u00e1nku&nbsp;<a href=\"https:\/\/www.businessinfo.cz\/clanky\/kdo-kdy-a-z-jakych-duvodu-plati-dph-provedeme-vas-labyrintem-danove-legislativy\/\" target=\"_blank\" rel=\"noreferrer noopener\">Kdo, kdy a z jak\u00fdch d\u016fvod\u016f plat\u00ed DPH? Provedeme v\u00e1s labyrintem da\u0148ov\u00e9 legislativy<\/a><\/p>\n\n\n\n<p><strong>Nov\u00fd limit obratu a zm\u011bna lh\u016ft<\/strong><\/p>\n\n\n\n<p>V sou\u010dasnosti si potenci\u00e1ln\u00ed pl\u00e1tci DPH po\u010d\u00edtaj\u00ed obrat za&nbsp;p\u0159edchoz\u00edch dvan\u00e1ct m\u011bs\u00edc\u016f. V&nbsp;p\u0159\u00edpad\u011b, \u017ee v&nbsp;uplynul\u00fdch dvan\u00e1cti m\u011bs\u00edc\u00edch (nap\u0159\u00edklad od \u010dervna 2023 do kv\u011btna 2024) p\u0159es\u00e1hne v\u00e1\u0161 obrat dva miliony korun, st\u00e1v\u00e1te se takzvanou osobou povinnou k&nbsp;dani.<\/p>\n\n\n\n<p>Ta mus\u00ed na finan\u010dn\u00ed \u00fa\u0159ad podat p\u0159ihl\u00e1\u0161ku k&nbsp;registraci do patn\u00e1cti dn\u016f po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, ve kter\u00e9m byl p\u0159ekro\u010den stanoven\u00fd obrat. Nap\u0159\u00edklad za obdob\u00ed (od srpna 2023) kon\u010d\u00edc\u00ed 31. \u010dervence 2024, je to do leto\u0161n\u00edho 15. srpna. &nbsp;Od prvn\u00edho dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce (z\u00e1\u0159\u00ed) se pak podnikatel st\u00e1v\u00e1 pl\u00e1tcem DPH.<\/p>\n\n\n\n<p>To v\u0161e nebude od 1. ledna 2025 platit. \u201ePokud bude m\u00edt podnikatel pocit, \u017ee za rok 2023 p\u0159ekro\u010d\u00ed stanovenou hranici obratu, p\u0159\u00edpadn\u011b v&nbsp;novele pl\u00e1novan\u00fd druh\u00fd limit (viz n\u00ed\u017ee), m\u011bl by to, co nov\u00e1 legislativa p\u0159inese, nastudovat u\u017e v sou\u010dasnosti, aby nebyl po nov\u00e9m roce zasko\u010den,\u201c doporu\u010duje da\u0148ov\u00fd poradce Michal Dvo\u0159\u00e1\u010dek.<\/p>\n\n\n\n<p><strong>Kdo mus\u00ed povinn\u011b platit DPH?<\/strong><\/p>\n\n\n\n<ul>\n<li>ten, kdo pokra\u010duje v&nbsp;\u010dinnosti po p\u016fvodn\u00edm pl\u00e1tci, kter\u00fd zem\u0159e<\/li>\n\n\n\n<li>kdo se stane \u010dlenem sdru\u017een\u00ed, kde je n\u011bkter\u00fd z&nbsp;dal\u0161\u00edch \u010dlen\u016f pl\u00e1tcem&nbsp;DPH<\/li>\n\n\n\n<li>kdo nabyde majetku privatizac\u00ed \u010di prodejem podniku<\/li>\n\n\n\n<li>dal\u0161\u00ed m\u00e9n\u011b \u010dast\u00e9 p\u0159\u00edklady v&nbsp;<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235#p6-1\" target=\"_blank\" rel=\"noreferrer noopener\">z\u00e1kon\u011b o DPH<\/a>.<\/li>\n<\/ul>\n\n\n\n<p><strong>Jak bude syst\u00e9m registrace nov\u011b fungovat?<\/strong><\/p>\n\n\n\n<ol>\n<li><strong>Sledovan\u00e9 m\u011bs\u00edce<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Potenci\u00e1ln\u00ed pl\u00e1tce dan\u011b u\u017e nebude po\u010d\u00edtat obrat za&nbsp;ka\u017ed\u00fdch dvan\u00e1ct bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edch m\u011bs\u00edc\u016f, ale pouze od&nbsp;prvn\u00edho dne kalend\u00e1\u0159n\u00edho roku \u2013 tj. v\u00fdhradn\u011b za&nbsp;leden a\u017e&nbsp;prosinec.<\/p>\n\n\n\n<ol start=\"2\">\n<li><strong>Od kdy se st\u00e1v\u00e1te pl\u00e1tcem DPH<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Pokud v\u00e1\u0161 obrat za leden a\u017e prosinec p\u0159ekro\u010d\u00ed hranici dva&nbsp;miliony&nbsp;korun (ale&nbsp;sou\u010dasn\u011b nep\u0159ekro\u010d\u00ed hranici 2&nbsp;536&nbsp;500&nbsp;korun), stanete se&nbsp;pl\u00e1tcem DPH od&nbsp;1.&nbsp;ledna n\u00e1sleduj\u00edc\u00edho roku.<\/p>\n\n\n\n<p>Pokud se chceme st\u00e1t pl\u00e1tcem DPH d\u0159\u00edve, m\u016f\u017eete tak u\u010dinit dobrovoln\u011b, co\u017e z\u00e1kon umo\u017e\u0148uje i v&nbsp;sou\u010dasnosti. P\u0159ihl\u00e1\u0161ku k&nbsp;registraci k&nbsp;DPH pak podnikatel pod\u00e1 do 10&nbsp;pracovn\u00edch dn\u00ed od&nbsp;p\u0159ekro\u010den\u00ed dvoumilionov\u00e9ho limitu za 12 p\u0159edchoz\u00edch m\u011bs\u00edc\u016f. Pl\u00e1tcem dan\u011b se pak stane ode dne \u201en\u00e1sleduj\u00edc\u00edho po&nbsp;p\u0159ekro\u010den\u00ed v\u00fd\u0161e obratu\u201c.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.businessinfo.cz\/clanky\/plusy-a-minusy-registrace-k-dph-kdy-se-vyplati-stat-se-dobrovolnym-platcem\/\" target=\"_blank\" rel=\"noreferrer noopener\">Plusy a m\u00ednusy registrace k&nbsp;DPH: Kdy se vyplat\u00ed st\u00e1t se dobrovoln\u00fdm pl\u00e1tcem?<\/a><\/p>\n\n\n\n<p>V&nbsp;tomto p\u0159\u00edpad\u011b mohou jist\u00e9 probl\u00e9my zp\u016fsobovat \u010dasov\u00e9 prodlevy ve zve\u0159ej\u0148ov\u00e1n\u00ed seznamu pl\u00e1tc\u016f DPH. Nen\u00ed vylou\u010deno, \u017ee tato \u010d\u00e1st dozn\u00e1 je\u0161t\u011b v&nbsp;legislativn\u00edm procesu jist\u00fdch d\u00edl\u010d\u00edch zm\u011bn.<\/p>\n\n\n\n<p><strong>3. Dal\u0161\u00ed (druh\u00fd) limit obratu<\/strong><\/p>\n\n\n\n<p>Zat\u00edmco v&nbsp;sou\u010dasnosti existuje pouze jedna finan\u010dn\u00ed hranice (a to zm\u00edn\u011bn\u00e9 dva miliony obratu za dvan\u00e1ct uplynul\u00fdch m\u011bs\u00edc\u016f), po p\u0159ijet\u00ed novely z\u00e1kona budou existovat dva limity.<\/p>\n\n\n\n<p>V p\u0159\u00edpad\u011b, \u017ee&nbsp; v&nbsp;dan\u00e9m kalend\u00e1\u0159n\u00edm roce p\u0159ekro\u010d\u00edte i&nbsp;dal\u0161\u00ed novou hranici obratu,&nbsp;to jest \u010d\u00e1stku 2&nbsp;536&nbsp;500&nbsp;korun, st\u00e1v\u00e1te se pl\u00e1tcem DPH od&nbsp;druh\u00e9ho dne po&nbsp;p\u0159ekro\u010den\u00ed tohoto limitu.<\/p>\n\n\n\n<p>Jak bylo zm\u00edn\u011bno v\u00fd\u0161e, pl\u00e1novan\u00e1 \u00fa\u010dinnost novely je 1. ledna 2025. N\u011bkter\u00e9 zm\u011bny ov\u0161em budou m\u00edt odlo\u017een\u00fd \u00fa\u010dinek od 1. \u010dervence 2025 (nap\u0159\u00edklad osvobozen\u00ed od dan\u011b p\u0159i v\u00fdvozu zbo\u017e\u00ed a vracen\u00ed dan\u011b cestuj\u00edc\u00edm ze t\u0159et\u00edch zem\u00ed) a n\u011bkter\u00e9 dokonce od 1. ledna 2027 (zru\u0161en\u00ed omezen\u00ed uplatn\u011bn\u00ed \u010d\u00e1sti n\u00e1roku na odpo\u010det dan\u011b u vybran\u00fdch vozidel).<\/p>\n\n\n\n<p><strong>Dal\u0161\u00ed pl\u00e1novan\u00e9 zm\u011bny (v novele z\u00e1kona o DPH)<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>roz\u0161\u00ed\u0159en\u00ed reverse charge<\/strong>&nbsp;\u2013 p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti<strong>&nbsp;<\/strong>bude krom\u011b stavebn\u00edch a&nbsp;mont\u00e1\u017en\u00edch prac\u00ed aplikov\u00e1no i&nbsp;u&nbsp;n\u011bkter\u00fdch \u00faklidov\u00fdch slu\u017eeb<\/li>\n\n\n\n<li><strong>zm\u011bny lh\u016fty pro n\u00e1rokov\u00e1n\u00ed odpo\u010dtu&nbsp;<\/strong>\u2013 Podle&nbsp;<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235#p73\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 73 odst. 3&nbsp;z\u00e1kona<\/a>&nbsp;m\u00e1 pl\u00e1tce v sou\u010dasnosti n\u00e1rok na odpo\u010det DPH t\u0159i roky. Tato lh\u016fta se zm\u011bn\u00ed na&nbsp;dva kalend\u00e1\u0159n\u00ed roky n\u00e1sleduj\u00edc\u00ed po zda\u0148ovac\u00edm obdob\u00ed<\/li>\n\n\n\n<li><strong>nov\u00e1 povinnost vr\u00e1tit odpo\u010det dan\u011b z&nbsp;neuhrazen\u00fdch z\u00e1vazk\u016f po uplynut\u00ed \u0161esti&nbsp;m\u011bs\u00edc\u016f<\/strong><\/li>\n\n\n\n<li><strong>zm\u011bna lh\u016fty pro&nbsp;prov\u00e1d\u011bn\u00ed oprav z\u00e1kladu dan\u011b<\/strong>&nbsp;\u2013 za ur\u010dit\u00fdch okolnost\u00ed uveden\u00fdch v&nbsp;<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235#p42\" target=\"_blank\" rel=\"noreferrer noopener\">paragrafu 42 z\u00e1kona<\/a>&nbsp;pl\u00e1tce upravuje z\u00e1klad dan\u011b. Dosud byla maxim\u00e1ln\u00ed lh\u016fta t\u0159i roky od skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed, nyn\u00ed se prodlou\u017e\u00ed na sedm let (u p\u0159ijet\u00ed \u00faplaty z\u016fstane t\u0159\u00edlet\u00e1).<\/li>\n\n\n\n<li><strong>zm\u011bny pravidel pro m\u00edsto pln\u011bn\u00ed u&nbsp;virtu\u00e1ln\u00edho p\u0159\u00edstupu na&nbsp;kulturn\u00ed, sportovn\u00ed a&nbsp;dal\u0161\u00ed akce<\/strong><\/li>\n\n\n\n<li><strong>zm\u011bny v oblasti&nbsp;nedobytn\u00fdch pohled\u00e1vek<\/strong>&nbsp;(v\u00fdhodn\u011bj\u0161\u00ed podm\u00ednky pro v\u011b\u0159itele, zkr\u00e1cen\u00ed lh\u016fty na&nbsp;1&nbsp;rok). Podrobnosti a postup pl\u00e1tce jako v\u011b\u0159itele p\u0159i prov\u00e1d\u011bn\u00ed opravy z\u00e1kladu v p\u0159\u00edpad\u011b nedobytn\u00e9 pohled\u00e1vky najdete v&nbsp;<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235#p46\" target=\"_blank\" rel=\"noreferrer noopener\">paragrafech \u00a7 46 a\u017e 46g z\u00e1kona o DPH<\/a>.<\/li>\n\n\n\n<li><strong>up\u0159esn\u011bn\u00ed evidence obchodn\u00edho majetku<\/strong>&nbsp;\u2013 povinnou n\u00e1le\u017eitost\u00ed krom\u011b ozna\u010den\u00ed obchodn\u00edho majetku bude i&nbsp;den, kdy se \u201emajetkov\u00e1 hodnota stala obchodn\u00edm majetkem\u201c.<\/li>\n\n\n\n<li><strong>zm\u011bny \u010dasov\u00e9ho testu pro&nbsp;osvobozen\u00ed nemovitost\u00ed<\/strong><\/li>\n\n\n\n<li><strong>dod\u00e1n\u00ed nov\u00e9ho dopravn\u00edho prost\u0159edku do&nbsp;jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU<\/strong>&nbsp;\u2013 na da\u0148ov\u00e9m dokladu mus\u00ed b\u00fdt v\u00fdslovn\u011b uvedeno, \u017ee&nbsp;se jedn\u00e1 o&nbsp;nov\u00fd dopravn\u00ed prost\u0159edek (pravidla v&nbsp;z\u00e1kon\u011b se p\u0159esouvaj\u00ed do&nbsp;jin\u00e9ho paragrafu, dosud sou\u010d\u00e1st&nbsp;<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235#f2547967\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 2 odst. 1 p\u00edsmeno c<\/a>)<\/li>\n\n\n\n<li><strong>zm\u011bny osvobozen\u00ed od dan\u011b u vzd\u011bl\u00e1vac\u00edch slu\u017eeb<\/strong>&nbsp;(roz\u0161\u00ed\u0159en\u00ed)<\/li>\n\n\n\n<li>mo\u017en\u00e1 je i&nbsp;<strong>zm\u011bna\/zru\u0161en\u00ed omezen\u00ed odpo\u010dtu u&nbsp;aut<\/strong>&nbsp;(nad 2&nbsp;000&nbsp;000&nbsp;korun). To je ov\u0161em pl\u00e1nov\u00e1no a\u017e na leden 2027<\/li>\n\n\n\n<li>pokud pl\u00e1tce dan\u011b uvede pln\u011bn\u00ed v&nbsp;d\u0159\u00edv\u011bj\u0161\u00edm obdob\u00ed a&nbsp;t\u00edm si&nbsp;sn\u00ed\u017e\u00ed DPH, \u00farok z&nbsp;prodlen\u00ed se nep\u0159edep\u00ed\u0161e a&nbsp;nevym\u00e1h\u00e1, pokud nep\u0159ekro\u010d\u00ed \u010d\u00e1stku 1&nbsp;000&nbsp;korun<\/li>\n\n\n\n<li>zahrnut\u00ed do obratu&nbsp;<strong>dod\u00e1n\u00ed nemovit\u00e9 v\u011bci osvobozen\u00e9 od&nbsp;dan\u011b<\/strong>&nbsp;<strong>bez n\u00e1roku na&nbsp;odpo\u010det dan\u011b<\/strong>&nbsp;(podle&nbsp;<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235#p62\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7&nbsp;62 z\u00e1kona o&nbsp;DPH<\/a>) \u2013 toto pln\u011bn\u00ed je nov\u011b uvedeno mezi pln\u011bn\u00edmi, kter\u00e9 do hodnoty obratu vstupuj\u00ed.<\/li>\n<\/ul>\n\n\n\n<p>Zdroj: Jakub Proch\u00e1zka<strong>,<\/strong> Businessinfo.cz<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1sadn\u00edch zm\u011bn se v\u00a0leto\u0161n\u00edm roce do\u010dk\u00e1 z\u00e1kon o dani z\u00a0p\u0159idan\u00e9 hodnoty. Novela by m\u011bla vstoupit v\u00a0platnost k\u00a01. lednu 2025. Podnikatele, kte\u0159\u00ed plat\u00ed DPH p\u0159\u00edpadn\u011b se mohou st\u00e1t pl\u00e1tci dan\u011b v budoucnu, budou zaj\u00edmat p\u0159edev\u0161\u00edm novinky v\u00a0 V&nbsp;sou\u010dasnosti plat\u00ed, \u017ee zaregistrovat se k DPH musej\u00ed mimo jin\u00e9 v\u0161ichni ti, jejich\u017e obrat p\u0159ekro\u010d\u00ed za uplynul\u00fdch dvan\u00e1ct m\u011bs\u00edc\u016f &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/ohkdomazlice.cz\/index.php\/2024\/11\/01\/platce-dph-cekaji-i-zmeny-v-povinne-registraci-k-dani-co-prinasi-novela-zakona\/\"> <span class=\"screen-reader-text\">Pl\u00e1tce DPH \u010dekaj\u00ed i zm\u011bny v povinn\u00e9 registraci k dani. Co p\u0159in\u00e1\u0161\u00ed novela z\u00e1kona?<\/span> Pokra\u010dovat ve \u010dten\u00ed &raquo;<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/posts\/19398"}],"collection":[{"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/comments?post=19398"}],"version-history":[{"count":1,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/posts\/19398\/revisions"}],"predecessor-version":[{"id":19401,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/posts\/19398\/revisions\/19401"}],"wp:attachment":[{"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/media?parent=19398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/categories?post=19398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/tags?post=19398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}