{"id":858,"date":"2025-04-14T11:06:56","date_gmt":"2025-04-14T09:06:56","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=858"},"modified":"2025-05-03T22:31:23","modified_gmt":"2025-05-03T20:31:23","slug":"zmeny-v-registracii-platitela-dph-od-01-01-2025","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/zmeny-v-registracii-platitela-dph-od-01-01-2025\/","title":{"rendered":"Changes in VAT registration from 01.01.2025"},"content":{"rendered":"<style>.elementor-858 .elementor-element.elementor-element-234718d8{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:100px;--padding-bottom:180px;--padding-left:0px;--padding-right:0px;}.elementor-858 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.elementor-element.elementor-element-eca2137 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-858 .elementor-element.elementor-element-eca2137 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-858 .elementor-element.elementor-element-eca2137 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( 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.heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-858 .elementor-element.elementor-element-1e6a8ca .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-858 .elementor-element.elementor-element-1e6a8ca .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight 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.heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-858 .elementor-element.elementor-element-9f4964e .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-858 .elementor-element.elementor-element-9f4964e .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-858 .elementor-element.elementor-element-9f4964e > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-858 .elementor-element.elementor-element-c2f6689 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-858 .elementor-element.elementor-element-c2f6689 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-858 .elementor-element.elementor-element-c2f6689 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-858 .elementor-element.elementor-element-c2f6689 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-858 .elementor-element.elementor-element-c2f6689 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-858 .elementor-element.elementor-element-c2f6689 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-858 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-858 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-858 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-858 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-858 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-858 .elementor-element.elementor-element-1355873 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-858 .elementor-element.elementor-element-8e8173d{--display:flex;}@media(max-width:1024px){.elementor-858 .elementor-element.elementor-element-234718d8{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:80px;--padding-bottom:120px;--padding-left:10px;--padding-right:10px;}.elementor-858 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-858 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-858 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( 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.elementor-element.elementor-element-4e087a0b{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:flex-end;--margin-top:-80px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:100px;--padding-left:20px;--padding-right:20px;}.elementor-858 .elementor-element.elementor-element-75c9b4c2{--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-858 .elementor-element.elementor-element-45a96f8e{--justify-content:space-between;}.elementor-858 .elementor-element.elementor-element-6401bd4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-858 .elementor-element.elementor-element-524f555 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-858 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-858 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-858 .elementor-element.elementor-element-169174b8{width:auto;max-width:auto;}.elementor-858 .elementor-element.elementor-element-743255a4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-858 .elementor-element.elementor-element-29d08e17 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( 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);}.elementor-858 .elementor-element.elementor-element-9f4964e .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-858 .elementor-element.elementor-element-9f4964e > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-858 .elementor-element.elementor-element-c2f6689 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-858 .elementor-element.elementor-element-c2f6689 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-858 .elementor-element.elementor-element-c2f6689 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( 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.jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; } }<\/style>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"858\" class=\"elementor elementor-858\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___69f041cb42bdd\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_69f041cb448de\" ><h2 class=\"post-title style-color \">Zmeny v registr\u00e1cii platite\u013ea DPH od 01.01.2025<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-flex e-con-boxed e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_69f041cb45693\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/2c49571f-1e57-4400-a079-2679ab50b0cf-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/2c49571f-1e57-4400-a079-2679ab50b0cf-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/2c49571f-1e57-4400-a079-2679ab50b0cf-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/2c49571f-1e57-4400-a079-2679ab50b0cf-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/2c49571f-1e57-4400-a079-2679ab50b0cf-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/2c49571f-1e57-4400-a079-2679ab50b0cf-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/2c49571f-1e57-4400-a079-2679ab50b0cf-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_69f041cb4629a\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_69f041cb46c3f\" ><p class=\"post-date \">14. April 2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_69f041cb47ee8\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d8176d7 e-con-full e-flex e-con e-child\" data-id=\"5d8176d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d5b77bf elementor-widget elementor-widget-text-editor\" data-id=\"3d5b77bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>N\u00e1rodn\u00e1 rada Slovenskej republiky schv\u00e1lila z\u00e1kon, ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 222\/2004 Z. z. o dani z pridanej hodnoty (DPH). T\u00e1to novela prin\u00e1\u0161a viacer\u00e9 v\u00fdznamn\u00e9 zmeny, ktor\u00e9 nadobudn\u00fa \u00fa\u010dinnos\u0165 od 1. janu\u00e1ra 2025 a dotkn\u00fa sa najm\u00e4 podmienok registr\u00e1cie platite\u013eov DPH, sp\u00f4sobu sledovania obratu a \u010fal\u0161\u00edch oblast\u00ed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca529dc elementor-widget elementor-widget-jkit_heading\" data-id=\"2ca529dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_69f041cb4b1e7\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nov\u00e9 podmienky registr\u00e1cie pre DPH pod\u013ea \u00a7 4<\/h2><\/div><div class=\"heading-section-description\"><p>Jednou z najd\u00f4le\u017eitej\u0161\u00edch zmien je stanovenie nov\u00fdch podmienok pri registr\u00e1cii platite\u013eov DPH. Zdanite\u013en\u00e1 osoba, ktor\u00e1 m\u00e1 s\u00eddlo, miesto podnikania alebo prev\u00e1dzkare\u0148 v tuzemsku (ak nem\u00e1 tak\u00e9to miesto, ale m\u00e1 bydlisko alebo sa obvykle zdr\u017eiava v tuzemsku), sa st\u00e1va platite\u013eom DPH:<\/p><ol><li><b>Prv\u00fdm d\u0148om kalend\u00e1rneho roka nasleduj\u00faceho po kalend\u00e1rnom roku<\/b>, za ktor\u00fd hodnota bez dane dodan\u00fdch tovarov alebo slu\u017eieb touto osobou<b>\u00a0presiahla 50 000 eur.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/b><\/li><li>Dodan\u00edm tovaru alebo slu\u017eby, ktor\u00fdm hodnota bez dane dodan\u00fdch tovarov alebo slu\u017eieb touto osobou<b>\u00a0v prebiehaj\u00facom kalend\u00e1rnom roku presiahne 62 500 eur.<\/b><\/li><\/ol><p>\u00a0T\u00e1to zmena znamen\u00e1, \u017ee obrat pre DPH sa bude sledova\u0165 za kalend\u00e1rny rok, pri\u010dom sa na za\u010diatku ka\u017ed\u00e9ho roka \"nuluje\". Doteraz sa obrat sledoval za najviac 12 po sebe nasleduj\u00facich kalend\u00e1rnych mesiacov.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-200dc60f elementor-widget elementor-widget-jkit_heading\" data-id=\"200dc60f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_69f041cb4d12a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Povinnosti zdanite\u013en\u00fdch os\u00f4b:<\/h2><\/div><div class=\"heading-section-description\"><p><b>Pri prekro\u010den\u00ed obratu 50 000 \u20ac:<\/b>\u00a0Zdanite\u013en\u00e1 osoba mus\u00ed poda\u0165 \u017eiados\u0165 o registr\u00e1ciu pre DPH do\u00a0<b>5 pracovn\u00fdch dn\u00ed<\/b>\u00a0od prekro\u010denia obratu. Da\u0148ov\u00fd \u00farad vyd\u00e1 rozhodnutie o registr\u00e1cii do\u00a0<b>10 dn\u00ed<\/b>, pri\u010dom registr\u00e1cia nadobudne \u00fa\u010dinnos\u0165\u00a0<b>od 1. janu\u00e1ra nasleduj\u00faceho roka<\/b>.<\/p><p><b>Pri prekro\u010den\u00ed obratu 62 500 \u20ac:<\/b>\u00a0Zdanite\u013en\u00e1 osoba mus\u00ed\u00a0<b>bezodkladne<\/b>\u00a0poda\u0165 ozn\u00e1menie o prekro\u010den\u00ed obratu. Registr\u00e1cia pre DPH sa v tomto pr\u00edpade \"aktivuje\" ihne\u010f, teda zdanite\u013en\u00e1 osoba sa st\u00e1va platite\u013eom DPH\u00a0<b>odo d\u0148a prekro\u010denia obratu<\/b>. Fakt\u00fara, ktorou sa obrat prekro\u010dil, u\u017e mus\u00ed by\u0165 vystaven\u00e1 s DPH.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_69f041cb4eac1\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pr\u00edklad<\/h2><\/div><div class=\"heading-section-description\"><p>Spolo\u010dnos\u0165\u00a0<b>BD Sales, s.r.o.<\/b>\u00a0dosiahla v janu\u00e1ri 2025 obrat\u00a0<b>15 000 \u20ac<\/b>, vo febru\u00e1ri \u010fal\u0161\u00edch\u00a0<b>15 000 \u20ac<\/b>\u00a0a do 15. apr\u00edla 2025 pridala\u00a0<b>21 000 \u20ac<\/b>, \u010d\u00edm celkovo prekro\u010dila obrat\u00a0<b>50 000 \u20ac<\/b>. Do\u00a0<b>20. apr\u00edla 2025<\/b>\u00a0(do 5 pracovn\u00fdch dn\u00ed) mus\u00ed poda\u0165 \u017eiados\u0165 o registr\u00e1ciu pre DPH. Da\u0148ov\u00fd \u00farad jej do\u00a0<b>10 dn\u00ed<\/b>\u00a0(napr\u00edklad do 29. apr\u00edla 2025) vyd\u00e1 osved\u010denie o registr\u00e1cii, ktor\u00e9 v\u0161ak bude \u00fa\u010dinn\u00e9 a\u017e od\u00a0<b>1. janu\u00e1ra 2026<\/b>.<\/p><p>Av\u0161ak 26. m\u00e1ja 2025 spolo\u010dnos\u0165 dosiahne \u010fal\u0161\u00ed obrat\u00a0<b>13 000 \u20ac<\/b>, \u010d\u00edm prekro\u010d\u00ed hranicu\u00a0<b>62 500 \u20ac<\/b>. Mus\u00ed\u00a0<b>bezodkladne<\/b>\u00a0poda\u0165 ozn\u00e1menie o prekro\u010den\u00ed obratu, \u010d\u00edm sa registr\u00e1cia pre DPH \"aktivuje\" k tomuto d\u0148u. Od\u00a0<b>26. m\u00e1ja 2025<\/b>\u00a0sa st\u00e1va platite\u013eom DPH a od tohto d\u00e1tumu mus\u00ed fakturova\u0165 s DPH.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eca2137 elementor-widget elementor-widget-jkit_heading\" data-id=\"eca2137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__9_69f041cb5094d\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Registr\u00e1cia zahrani\u010dn\u00fdch os\u00f4b pod\u013ea \u00a7 5<\/h2><\/div><div class=\"heading-section-description\"><p>Zahrani\u010dn\u00e1 zdanite\u013en\u00e1 osoba bez s\u00eddla alebo prev\u00e1dzkarne na Slovensku sa st\u00e1va platite\u013eom DPH uskuto\u010dnen\u00edm zdanite\u013en\u00e9ho obchodu, ktor\u00fd je predmetom dane na Slovensku (s v\u00fdnimkou ur\u010dit\u00fdch obchodov uveden\u00fdch v z\u00e1kone). Rovnako ako tuzemsk\u00e9 osoby, mus\u00ed poda\u0165 \u017eiados\u0165 o registr\u00e1ciu pre DPH do\u00a0<b>5 pracovn\u00fdch dn\u00ed<\/b>\u00a0od vzniku tejto skuto\u010dnosti. Da\u0148ov\u00fd \u00farad vyd\u00e1 rozhodnutie do\u00a0<b>10 dn\u00ed<\/b>, pri\u010dom registr\u00e1cia je \u00fa\u010dinn\u00e1 odo d\u0148a uskuto\u010dnenia zdanite\u013en\u00e9ho obchodu.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-141eb64 elementor-widget elementor-widget-jkit_heading\" data-id=\"141eb64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_69f041cb52805\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010eal\u0161ie v\u00fdznamn\u00e9 zmeny<\/h2><\/div><div class=\"heading-section-description\"><ul><li><b>Finan\u010dn\u00fd l\u00edzing:<\/b> Od 1. janu\u00e1ra 2025 sa men\u00ed DPH re\u017eim pri finan\u010dnom l\u00edzingu. Ak je uplatnenie pr\u00e1va k\u00fapy ekonomicky jedinou racion\u00e1lnou vo\u013ebou pre n\u00e1jomcu, odovzdanie predmetu l\u00edzingu sa bude pova\u017eova\u0165 za dodanie tovaru. Da\u0148 sa bude musie\u0165 odvies\u0165 z celej hodnoty l\u00edzingu na za\u010diatku, nie postupne z jednotliv\u00fdch spl\u00e1tok.<\/li><li><b>Odpo\u010d\u00edtanie dane na z\u00e1klade in\u00e9ho dokladu ako fakt\u00fary:<\/b>\u00a0Zav\u00e1dza sa mo\u017enos\u0165 odpo\u010d\u00edtania dane pri nadobudnut\u00ed tovaru z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu E\u00da aj na z\u00e1klade in\u00e9ho dokladu, ktor\u00fd preukazuje nadobudnutie tovaru a v\u00fd\u0161ku da\u0148ovej povinnosti.<\/li><li><b>Neskor\u00e1 registr\u00e1cia pre DPH:<\/b>\u00a0Zdanite\u013en\u00e1 osoba, ktor\u00e1 pod\u00e1 \u017eiados\u0165 o registr\u00e1ciu oneskorene, bude musie\u0165 poda\u0165 mesa\u010dn\u00e9 da\u0148ov\u00e9 priznania a kontroln\u00e9 v\u00fdkazy za ka\u017ed\u00fd mesiac samostatne. Zv\u00fd\u0161i sa tak administrat\u00edvna n\u00e1ro\u010dnos\u0165 a potenci\u00e1lne aj penaliz\u00e1cia za nesplnenie povinnost\u00ed.<\/li><li><b>Zmeny v oblasti faktur\u00e1cie:<\/b><ul><li>Ak platite\u013e nem\u00e1 v lehote 15 dn\u00ed pridelen\u00e9 I\u010c DPH (ale splnil si registra\u010dn\u00fa povinnos\u0165), mus\u00ed vystavi\u0165 fakt\u00faru do\u00a0<b>5 pracovn\u00fdch dn\u00ed<\/b>\u00a0od doru\u010denia rozhodnutia o registr\u00e1cii.<\/li><li>Odpo\u010d\u00edtanie dane na z\u00e1klade dokladu z pokladnice e-kasa klient bude mo\u017en\u00e9 len do hodnoty\u00a0<b>400 \u20ac<\/b>\u00a0vr\u00e1tane dane, bez oh\u013eadu na sp\u00f4sob \u00fahrady.<\/li><\/ul><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e6a8ca elementor-widget elementor-widget-jkit_heading\" data-id=\"1e6a8ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__11_69f041cb54a11\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Mal\u00e9 podniky a osobitn\u00e1 \u00faprava<\/h2><\/div><div class=\"heading-section-description\"><p>Slovensk\u00e1 republika transponuje Smernicu (E\u00da) 2020\/285 t\u00fdkaj\u00facu sa osobitnej \u00fapravy pre mal\u00e9 podniky. Cie\u013eom je zabezpe\u010di\u0165 rovnak\u00e9 podmienky pre usaden\u00e9 aj neusaden\u00e9 osoby pri osloboden\u00ed od DPH do ur\u010dit\u00e9ho obratu.<\/p><p><b>Podmienky:<\/b><\/p><ul><li><b>Ro\u010dn\u00fd obrat v tuzemsku:<\/b><ul><li><b>62 500 \u20ac<\/b>\u00a0v aktu\u00e1lnom kalend\u00e1rnom roku.<\/li><li><b>50 000 \u20ac<\/b>\u00a0v predch\u00e1dzaj\u00facom kalend\u00e1rnom roku.<\/li><\/ul><\/li><li><b>Ro\u010dn\u00fd obrat v E\u00da:<\/b>\u00a0<b>100 000 \u20ac<\/b>.<\/li><\/ul><p>Zdanite\u013en\u00e9 osoby, ktor\u00e9 neprekro\u010dia tieto obraty, bud\u00fa ma\u0165 pridelen\u00e9 \u0161peci\u00e1lne I\u010c DPH s pr\u00edponou\u00a0<b>\"EX\"<\/b>, \u010do im umo\u017en\u00ed dod\u00e1va\u0165 tovary a slu\u017eby v celej E\u00da s osloboden\u00edm od dane ako zdanite\u013en\u00e9 osoby, ktor\u00e9 nie s\u00fa platite\u013emi DPH.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f4964e elementor-widget elementor-widget-jkit_heading\" data-id=\"9f4964e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__12_69f041cb57c74\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ostatn\u00e9 zmeny<\/h2><\/div><div class=\"heading-section-description\"><ul><li>Povinnos\u0165 vr\u00e1ti\u0165 odpo\u010d\u00edtan\u00fa da\u0148 sa roz\u0161iruje na pr\u00edpady, ke\u010f bol tovar ak\u00fdmko\u013evek sp\u00f4sobom nez\u00e1konne prisvojen\u00fd.<\/li><li>Men\u00ed sa miesto dodania kult\u00farnych, vzdel\u00e1vac\u00edch alebo z\u00e1bavn\u00fdch slu\u017eieb poskytovan\u00fdch online, \u010do ovplyvn\u00ed uplat\u0148ovanie DPH pri t\u00fdchto slu\u017eb\u00e1ch.<\/li><li>Povinnos\u0165 vr\u00e1ti\u0165 odpo\u010d\u00edtan\u00fa da\u0148 pri neuhraden\u00fdch z\u00e1v\u00e4zkoch vznikne v zda\u0148ovacom obdob\u00ed, v ktorom uplynie 101 dn\u00ed od splatnosti (namiesto s\u00fa\u010dasn\u00fdch 100 dn\u00ed).<\/li><li>Spres\u0148uje sa uplatnenie oslobodenia od dane pri dodan\u00ed tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, ak tovar nedod\u00e1va platite\u013e dane.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2f6689 elementor-widget elementor-widget-jkit_heading\" data-id=\"c2f6689\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__13_69f041cb59fa2\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Samozdanenie pri dovoze<\/h2><\/div><div class=\"heading-section-description\"><p>Od 1. j\u00fala 2025 bude mo\u017en\u00e9 uplatni\u0165 samozdanenie pri dovoze tovaru za podmienky, \u017ee platite\u013e dane:<\/p><ol><li>Je usaden\u00fd na Slovensku (m\u00e1 s\u00eddlo, miesto podnikania, prev\u00e1dzkare\u0148 alebo bydlisko).<\/li><li>Je registrovan\u00fd pre DPH na Slovensku.<\/li><li>Je schv\u00e1len\u00fdm hospod\u00e1rskym subjektom.<\/li><\/ol><p>Platite\u013e dane bude musie\u0165 da\u0148 vypo\u010d\u00edta\u0165 a uvies\u0165 v da\u0148ovom priznan\u00ed za obdobie, v ktorom vznikla da\u0148ov\u00e1 povinnos\u0165, a m\u00f4\u017ee si ju z\u00e1rove\u0148 odpo\u010d\u00edta\u0165 (ak spln\u00ed podmienky).<\/p><p>Od 1. janu\u00e1ra 2026 sa mo\u017enos\u0165 samozdanenia roz\u0161\u00edri aj na zahrani\u010dn\u00e9 osoby registrovan\u00e9 pre DPH na Slovensku. Samozdanenie bude mo\u017en\u00e9 len v r\u00e1mci centralizovan\u00e9ho coln\u00e9ho konania (CCK).<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1355873 elementor-widget elementor-widget-jkit_heading\" data-id=\"1355873\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__14_69f041cb5bdf3\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Z\u00e1ver<\/h2><\/div><div class=\"heading-section-description\"><p>Novela z\u00e1kona o DPH prin\u00e1\u0161a z\u00e1sadn\u00e9 zmeny, ktor\u00e9 ovplyvnia \u0161irok\u00e9 spektrum zdanite\u013en\u00fdch os\u00f4b. Je d\u00f4le\u017eit\u00e9, aby sa podnikatelia s t\u00fdmito zmenami d\u00f4kladne obozn\u00e1mili a prisp\u00f4sobili svoje procesy nov\u00fdm legislat\u00edvnym po\u017eiadavk\u00e1m \u00fa\u010dinn\u00fdm od 1. janu\u00e1ra 2025.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8e8173d e-flex e-con-boxed e-con e-parent\" data-id=\"8e8173d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e95406 elementor-widget elementor-widget-shortcode\" data-id=\"7e95406\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Zmeny v registr\u00e1cii platite\u013ea DPH od 01.01.2025 Autor Dobryuctovnik Publikovan\u00e9 14. apr\u00edla 2025 Zdie\u013eajte \u010dl\u00e1nok N\u00e1rodn\u00e1 rada Slovenskej republiky schv\u00e1lila z\u00e1kon, ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 222\/2004 Z. z. o dani z pridanej hodnoty (DPH). T\u00e1to novela prin\u00e1\u0161a viacer\u00e9 v\u00fdznamn\u00e9 zmeny, ktor\u00e9 nadobudn\u00fa \u00fa\u010dinnos\u0165 od 1. janu\u00e1ra 2025 a dotkn\u00fa [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":860,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-858","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=858"}],"version-history":[{"count":10,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/858\/revisions"}],"predecessor-version":[{"id":1210,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/858\/revisions\/1210"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/860"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}