{"id":173484319,"date":"2015-05-26T11:22:08","date_gmt":"2015-05-26T11:22:08","guid":{"rendered":"http:\/\/kontext.jsemlenka.cz\/?p=173484319"},"modified":"2015-05-26T17:25:26","modified_gmt":"2015-05-26T17:25:26","slug":"identifikovana-osoba-co-kdy-a-jak","status":"publish","type":"post","link":"https:\/\/kontext.jsemlenka.cz\/?p=173484319","title":{"rendered":"Identifikovan\u00e1 osoba \u2013 co, kdy a jak?"},"content":{"rendered":"<p>Po n\u00e1vratu z Anglie jsem se rozhodla op\u011bt za\u010d\u00edt p\u0159ekl\u00e1dat na voln\u00e9 noze a ji\u017e vyl\u00e9\u010den\u00e1 ze sazeb, kter\u00e9 v\u011bt\u0161inou nab\u00edzej\u00ed \u010desk\u00e9 agentury, jsem se rozhodla zalovit i v zahrani\u010dn\u00edch vod\u00e1ch. Pokud ale za\u010dnete pracovat pro firmy \u010di osoby v EU, \u010dek\u00e1 v\u00e1s absolvov\u00e1n\u00ed mal\u00e9ho byrokratick\u00e9ho kole\u010dka. Po m\u011bs\u00edci dohled\u00e1v\u00e1n\u00ed v z\u00e1konech a po n\u011bkolika des\u00edtk\u00e1ch e-mail\u016f s finan\u010dn\u00edm \u00fa\u0159adem si mysl\u00edm, \u017ee jsem u\u017e o n\u011bco moud\u0159ej\u0161\u00ed, a tak bych se s v\u00e1mi r\u00e1da pod\u011blila o sv\u00e9 zku\u0161enosti.<\/p>\n<p><!--more--><\/p>\n<p>Pojem \u201e<strong>identifikovan\u00e1 osoba<\/strong>\u201c byl do z\u00e1kona zaveden v roce 2013 a usnad\u0148uje situaci drobn\u00fdm podnikatel\u016fm, kte\u0159\u00ed by se jinak p\u0159i spolupr\u00e1ci se st\u00e1ty\u00a0EU museli st\u00e1t pl\u00e1tci DPH. Zjednodu\u0161en\u011b \u0159e\u010deno, identifikovan\u00e1 osoba v zahrani\u010d\u00ed vystupuje jako pl\u00e1tce DPH, ale<br \/>\nv tuzemsku jako nepl\u00e1tce (nem\u00e1 n\u00e1rok na odpo\u010det DPH, ale m\u00e1 m\u00e9n\u011b pap\u00edrov\u00e1n\u00ed). Identifikovanou osobou se st\u00e1v\u00e1te, pokud:<\/p>\n<ul>\n<li>po\u0159\u00edd\u00edte zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU v hodnot\u011b vy\u0161\u0161\u00ed ne\u017e 326 000 K\u010d,<\/li>\n<li>p\u0159ijmete v \u010cR slu\u017ebu od osoby neusazen\u00e9 v tuzemsku,<\/li>\n<li><strong>poskytnete slu\u017ebu do jin\u00e9ho st\u00e1tu EU<\/strong> (krom\u011b slu\u017eby, kter\u00e9 je v jin\u00e9m st\u00e1t\u011b EU osvobozena od DPH) podle \u00a7 9 odst. 1.<\/li>\n<\/ul>\n<p><em>Z\u00e1kladn\u00ed informace naleznete nap\u0159\u00edklad na <a href=\"http:\/\/www.jakpodnikat.cz\/identifikovana-osoba-k-dph.php\" target=\"_blank\">JakPodnikat.cz<\/a>.<br \/>\n<\/em><em>*Pozor na to, \u017ee identifikovanou osobou se automaticky stanete tak\u00e9 um\u00edst\u011bn\u00edm reklamy Google Adsense na sv\u016fj web.<\/em><\/p>\n<p>Budu se nyn\u00ed zab\u00fdvat jen poskytnut\u00edm slu\u017eby do EU, co\u017e je situace, se kterou se\u00a0p\u0159ekladatel\u00e9 pravd\u011bpodobn\u011b setkaj\u00ed nej\u010dast\u011bji.<\/p>\n<p>Pokud chcete p\u0159ekl\u00e1dat pro n\u011bkoho z EU, nejprve se mus\u00edte ujistit, \u017ee se\u00a0<strong>m\u00edsto pln\u011bn\u00ed<\/strong>\u00a0nach\u00e1z\u00ed opravdu v EU (pozor, neplat\u00ed pro zem\u011b mimo EU, tam nic takov\u00e9ho ne\u0159e\u0161\u00edte). Doporu\u010duji tedy pro\u010d\u00edst cel\u00fd paragraf 9 <a href=\"http:\/\/www.zakonyprolidi.cz\/cs\/2004-235\" target=\"_blank\"><em>Z\u00e1kladn\u00ed pravidla pro stanoven\u00ed m\u00edsta pln\u011bn\u00ed p\u0159i poskytnut\u00ed slu\u017eby z\u00e1kona o\u00a0DPH<\/em><\/a> (nen\u00ed to na\u0161t\u011bst\u00ed tak dlouh\u00e9). Pokud si tedy z definice ujasn\u00edte, \u017ee m\u00edsto pln\u011bn\u00ed bude opravdu v EU, budete se muset zaregistrovat jako identifikovan\u00e1 osoba, nebo pl\u00e1tce DPH. Pl\u00e1tcovstv\u00ed DPH je slo\u017eit\u011bj\u0161\u00ed a nebudu se mu zde v\u011bnovat, je t\u0159eba, abyste se sami rozhodli, co je pro v\u00e1s v\u00fdhodn\u011bj\u0161\u00ed (info t\u0159eba <a href=\"http:\/\/www.jakpodnikat.cz\/platce-dph-registrace.php\" target=\"_blank\">zde<\/a>). \u00a0Mysl\u00edm si, \u017ee registrovat se jako identifikovan\u00e1 osoba se vyplat\u00ed, pokud nechcete uplat\u0148ovat odpo\u010det DPH, m\u00e1te men\u0161\u00ed p\u0159\u00edjmy a nechcete v\u00edce pap\u00edrov\u00e1n\u00ed.<\/p>\n<p>Identifikovanou osobou se st\u00e1v\u00e1te <strong>dnem poskytnut\u00ed slu\u017eby<\/strong> (pozor, ne dnem fakturace) \u2013 tedy dnem odevzd\u00e1n\u00edm p\u0159ekladu firm\u011b v EU, nebo dnem p\u0159ijet\u00ed platby za p\u0159eklad (podle toho, co nastane d\u0159\u00edve). Nejpozd\u011bji <strong>do 15 dn\u016f<\/strong> se potom mus\u00edte zaregistrovat na finan\u010dn\u00ed \u00fa\u0159ad. Registrace je celkem jednoduch\u00e1, je t\u0159eba pouze vyplnit elektronick\u00fd formul\u00e1\u0159 na <a href=\"https:\/\/adisepo.mfcr.cz\/adistc\/adis\/idpr_epo\/epo2\/uvod\/vstup_expert.faces\" target=\"_blank\">da\u0148ov\u00e9m port\u00e1lu finan\u010dn\u00ed spr\u00e1vy<\/a>\u00a0s n\u00e1zvem <strong>P\u0159ihl\u00e1\u0161ka k registraci k dani z p\u0159idan\u00e9 hodnoty platn\u00e1 od 1.1.2015<\/strong>. V tomto dokumentu vypl\u0148te n\u00e1sleduj\u00edc\u00ed:<\/p>\n<ul>\n<li>na prvn\u00ed str\u00e1nce vypl\u0148te, pro jak\u00fd finan\u010dn\u00ed \u00fa\u0159ad je registrace ur\u010dena (v m\u00edst\u011b va\u0161eho bydli\u0161t\u011b),<\/li>\n<li>sv\u00e9 rodn\u00e9 \u010d\u00edslo (nebo jestli u\u017e m\u00e1te, tak DI\u010c),<\/li>\n<li>typ registrace: identifikovan\u00e1 osoba,<\/li>\n<li>na druh\u00e9 str\u00e1nce vypln\u00edte op\u011bt finan\u010dn\u00ed \u00fa\u0159ad a sv\u00e9 \u00fadaje, d\u00e1le \u00fadaje o podepisuj\u00edc\u00ed osob\u011b (tedy typ podepisuj\u00edc\u00ed osoby \u2013\u00a0fyzick\u00e1) a n\u00ed\u017ee sv\u00e9 p\u0159\u00edjmen\u00ed, jm\u00e9no a datum narozen\u00ed,<\/li>\n<li>na \u010dtvrt\u00e9 str\u00e1nce vypln\u00edte \u010d\u00edslo sv\u00e9ho \u00fa\u010dtu, kam by v\u00e1m pop\u0159\u00edpad\u011b byly vr\u00e1ceny p\u0159eplatky<br \/>\nz DPH,<\/li>\n<li>na p\u00e1t\u00e9 str\u00e1nce vypl\u0148te datum rozhodn\u00e9 registrace (kdy jste se stali registrovanou osobou),<\/li>\n<li>a nakonec d\u016fvod registrace podle konkr\u00e9tn\u00edho ustanoven\u00ed z\u00e1kona o DPH (v m\u00e9m p\u0159\u00edpad\u011b paragraf 6 odst. i, tedy poskytnut\u00ed slu\u017eby do EU \u2013 cel\u00fd z\u00e1kon <a href=\"http:\/\/www.zakonyprolidi.cz\/cs\/2004-235\" target=\"_blank\">zde<\/a>).<\/li>\n<\/ul>\n<p>Pokud se na v\u00e1s ji\u017e nic jin\u00e9ho nevztahuje, zbytek str\u00e1nky nevypl\u0148ujte. Do p\u0159\u00edlohy dejte vystavenou fakturu do EU. Pokud jste fakturu je\u0161t\u011b nevystavili, m\u016f\u017eete zaslat i purchase order \u010di e-mailovou komunikaci potvrzuj\u00edc\u00ed zad\u00e1n\u00ed a odevzd\u00e1n\u00ed p\u0159ekladu.<br \/>\nN\u00e1le\u017eitosti vystavov\u00e1n\u00ed faktur do zahrani\u010d\u00ed si m\u016f\u017eete dohledat na internetu a o da\u0148ov\u00fdch dokladech se tak\u00e9 p\u00ed\u0161e v z\u00e1kon\u011b o DPH (<a href=\"http:\/\/www.zakonyprolidi.cz\/cs\/2004-235\" target=\"_blank\">paragraf 29<\/a>). Krom\u011b b\u011b\u017en\u00fdch \u00fadaj\u016f mus\u00edte do faktury tak\u00e9 p\u0159idat pr\u00e1vn\u00ed formulky (pokud se na v\u00e1s vztahuj\u00ed), jako je:<\/p>\n<ul>\n<li><em>Pursuant to Article 9\/1, Act of Value Added Tax No. 235\/2004 Coll. (Czech Republic Act on VAT), the place of supply of the invoiced services is outside the Czech Republic.<\/em><\/li>\n<li><em>Natural person registered in the Trade Licensing Register of the Czech Republic.<\/em><\/li>\n<li><em>Reverse charge<\/em> <em>(pokud m\u00e1 da\u0148 odv\u00e1d\u011bt z\u00e1kazn\u00edk, co\u017e jestli spr\u00e1vn\u011b ch\u00e1pu, u identifikovan\u00fdch osob plat\u00ed).<\/em><\/li>\n<\/ul>\n<p>Faktura m\u016f\u017ee b\u00fdt v angli\u010dtin\u011b a vystavena v ciz\u00ed m\u011bn\u011b.<\/p>\n<p>Registra\u010dn\u00ed formul\u00e1\u0159 ode\u0161lete p\u0159\u00edslu\u0161n\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu\u00a0datovou schr\u00e1nkou \u010di jin\u00fdm zp\u016fsobem, kter\u00fd v\u00e1m str\u00e1nka po dokon\u010den\u00ed nab\u00eddne.<\/p>\n<p>Finan\u010dn\u00ed \u00fa\u0159ad v\u00e1m za\u0161le dopis s <strong>p\u0159id\u011blen\u00fdm DI\u010c<\/strong>, co\u017e bude na 99 % va\u0161e rodn\u00e9 \u010d\u00edslo s p\u00edsmenky CZ uveden\u00fdmi p\u0159ed \u010d\u00edslem. Nyn\u00ed jste k nalezen\u00ed v <a href=\"http:\/\/adisreg.mfcr.cz\/cgi-bin\/adis\/idph\/int_dp_prij.cgi?ZPRAC=FDPHI1&amp;poc_dic=2\" target=\"_blank\">registru pl\u00e1tc\u016f DPH<\/a>.<\/p>\n<p>Pokud jste se \u00fasp\u011b\u0161n\u011b zaregistrovali jako identifikovan\u00e1 osoba, \u010dek\u00e1 v\u00e1s pod\u00e1v\u00e1n\u00ed m\u011bs\u00ed\u010dn\u00edho\u00a0<strong>souhrnn\u00e9ho hl\u00e1\u0161en\u00ed<\/strong> (pokud dojde k poskytnut\u00ed slu\u017eby do EU, nulov\u00e9 nepod\u00e1v\u00e1te). Souhrnn\u00e9 hl\u00e1\u0161en\u00ed mus\u00edte elektronicky podat do <strong>25 dn\u016f od skon\u010den\u00ed kalend\u00e1\u0159n\u00edho m\u011bs\u00edce<\/strong>, ve kter\u00e9m do\u0161lo k pln\u011bn\u00ed (odevzdali jste hotov\u00fd p\u0159eklad v dubnu, do 25. 5. podejte souhrnn\u00e9 hl\u00e1\u0161en\u00ed za v\u0161echna pln\u011bn\u00ed v dubnu). Souhrnn\u00e9 hl\u00e1\u0161en\u00ed vypl\u0148te op\u011bt na<a href=\"https:\/\/adisepo.mfcr.cz\/adistc\/adis\/idpr_epo\/epo2\/uvod\/vstup_expert.faces\" target=\"_blank\"> da\u0148ov\u00e9m port\u00e1lu<\/a>.<\/p>\n<p>Do souhrnn\u00e9ho hl\u00e1\u0161en\u00ed uve\u010fte:<\/p>\n<ul>\n<li>op\u011bt pro jak\u00fd finan\u010dn\u00ed \u00fa\u0159ad je vystaveno,<\/li>\n<li>sv\u00e9 DI\u010c,<\/li>\n<li>za jak\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc a rok je pod\u00e1v\u00e1te,<\/li>\n<li>sv\u00e9 \u00fadaje (jm\u00e9no, adresa),<\/li>\n<li>k\u00f3d zem\u011b m\u00edsta pln\u011bn\u00ed a DI\u010c firmy, pro kterou jste p\u0159ekl\u00e1dali,<\/li>\n<li>k\u00f3d pln\u011bn\u00ed (poskytnut\u00ed slu\u017eby m\u00e1 k\u00f3d 3)<\/li>\n<li>po\u010det pln\u011bn\u00ed (tzn. kolik jste vystavili faktur)<\/li>\n<li>celkovou hodnotu pln\u011bn\u00ed v K\u010d (celkov\u00e9 pln\u011bn\u00ed vypo\u010d\u00edt\u00e1te tak, \u017ee fakturu vystavenou v ciz\u00ed m\u011bn\u011b p\u0159epo\u010d\u00edt\u00e1te na<strong> kurz \u010cNB v den fakturace<\/strong> zve\u0159ejn\u011bn\u00fd nap\u0159. <a href=\"https:\/\/www.cnb.cz\/cs\/financni_trhy\/devizovy_trh\/kurzy_devizoveho_trhu\/denni_kurz.jsp\" target=\"_blank\">zde<\/a>),<\/li>\n<li>p\u0159ilo\u017ete faktury a ode\u0161lete datovou schr\u00e1nkou \u010di jin\u00fdm zp\u016fsobem.<\/li>\n<\/ul>\n<p>Uf, to bychom m\u011bli. Je\u0161t\u011b bych se m\u011bla zm\u00ednit, jak je to s <strong>p\u0159izn\u00e1n\u00edm k DPH<\/strong>, jeliko\u017e po internetu koluj\u00ed r\u016fznorod\u00e9 informace a ani na finan\u010dn\u00edm \u00fa\u0159ad\u011b si nejsou jist\u00ed, jak to vlastn\u011b je. Fin\u00e1ln\u00ed vyj\u00e1d\u0159en\u00ed, kter\u00e9 m\u00e1m z finan\u010dn\u00edho \u00fa\u0159adu, je n\u00e1sleduj\u00edc\u00ed:<\/p>\n<p>Identifikovan\u00e1 osoba pod\u00e1v\u00e1<strong> jen m\u011bs\u00ed\u010dn\u00ed souhrnn\u00e9 hl\u00e1\u0161en\u00ed a p\u0159izn\u00e1n\u00ed k DPH pod\u00e1vat nemus\u00ed<\/strong>, pokud ji v dan\u00e9m zda\u0148ovac\u00edm obdob\u00ed <strong>nevznikne povinnost p\u0159iznat da\u0148<\/strong>. Co\u017e jestli dob\u0159e ch\u00e1pu, identifikovan\u00e9 osob\u011b pouze p\u0159i poskytov\u00e1n\u00ed slu\u017eeb do EU nevznik\u00e1, proto\u017ee se uplatn\u00ed re\u017eim tzv. reverse charge, kdy da\u0148 p\u0159izn\u00e1 p\u0159\u00edjemce slu\u017eby.<\/p>\n<p>N\u00ed\u017ee cituji e-mail\u00a0z finan\u010dn\u00edho \u00fa\u0159adu:<\/p>\n<pre>\u201ePos\u00edl\u00e1m dal\u0161\u00ed informace, DAP povinnost pod\u00e1vat nem\u00e1te.\r\n\u00a7 101 odst. 5 ZDPH v aktu\u00e1ln\u00edm zn\u011bn\u00ed roku 2015 \u0159\u00edk\u00e1:<\/pre>\n<pre>Nevznikla-li identifikovan\u00e9 osob\u011b ve zda\u0148ovac\u00edm obdob\u00ed povinnost p\u0159iznat da\u0148, <strong>nesd\u011blujetuto skute\u010dnost spr\u00e1vci dan\u011b<\/strong>.\u00a0Pokud tedy identifikovan\u00e1 osoba <strong>pouze poskytuje slu\u017eby<\/strong>\r\n<strong>do EU<\/strong> a dle \u00a7 9 odst. 1 ZDPH m\u00e1 <strong>povinnost p\u0159iznat da\u0148 p\u0159\u00edjemce slu\u017eby<\/strong> (firma z N\u011bmecka)\u2013 nevznik\u00e1 identifikovan\u00e9 osob\u011b povinnost p\u0159iznat da\u0148, tud\u00ed\u017e <strong>nem\u00e1 povinnost pod\u00e1vat za toto obdob\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>, pod\u00e1v\u00e1 jen m\u011bs\u00ed\u010dn\u011b souhrnn\u00e9 hl\u00e1\u0161en\u00ed.\u00a0\r\nJe pravda, \u017ee n\u011bkte\u0159\u00ed spr\u00e1vci dan\u011b vy\u017eaduj\u00ed i pod\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed \u2013 v tomto\r\np\u0159\u00edpad\u011b by se vykazovalo pln\u011bn\u00ed za poskytnut\u00e9 slu\u017eby do EU v \u0159. 21. Ale je to jen \r\n<strong>p\u0159izn\u00e1n\u00ed pln\u011bn\u00ed, nejedn\u00e1 se o p\u0159izn\u00e1n\u00ed dan\u011b<\/strong> \u2013 a z\u00e1kon mluv\u00ed o p\u0159izn\u00e1n\u00ed dan\u011b! \r\nI v pokynech pro vypln\u011bn\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k DPH najdete k \u0159. 21 tento text: pokud jdeo identifikovanou osobu, kter\u00e9 nevznikne dle \u00a7 101 odst. 5 povinnost podat p\u0159izn\u00e1n\u00ed, m\u00e1p\u0159esto povinnost podat souhrnn\u00e9 hl\u00e1\u0161en\u00ed.<\/pre>\n<pre>Toto je z metodick\u00e9 pom\u016fcky vydan\u00e9 GF\u0158 - Mezin\u00e1rodn\u00ed administrativn\u00ed spolupr\u00e1ce p\u0159i\r\nspr\u00e1v\u011b DPH v r\u00e1mci EU (um\u00edst\u011bno na str\u00e1nk\u00e1ch FS a v dokumentech LK):\r\n \r\nP\u0159i poskytnut\u00ed slu\u017eby s m\u00edstem pln\u011bn\u00ed v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b podle \u00a7 9 odst. 1 uv\u00e1d\u011bj\u00ed\r\nidentifikovan\u00e9 osoby pln\u011bn\u00ed ve sv\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed a nav\u00edc jsou povinny podat\r\nsouhrnn\u00e9 hl\u00e1\u0161en\u00ed. Pro up\u0159esn\u011bn\u00ed lze dodat, \u017ee identifikovan\u00e9 osoby nemaj\u00ed povinnost\r\npodat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v p\u0159\u00edpad\u011b, \u017ee jim nevznikla povinnost p\u0159iznat da\u0148.\u201c<\/pre>\n<p>Doporu\u010duji ale napsat na finan\u010dn\u00ed \u00fa\u0159ad \u010di da\u0148ov\u00e9mu poradci a nechat si to od nich tak\u00e9 potvrdit p\u00edsemn\u011b, a\u0165 se\u00a0v p\u0159\u00edpad\u011b probl\u00e9mu m\u016f\u017eete na n\u011bco odk\u00e1zat.<\/p>\n<p>Douf\u00e1m, \u017ee \u010dl\u00e1nek byl pro v\u00e1s u\u017eite\u010dn\u00fd a pom\u016f\u017ee v\u00e1m v rozhodov\u00e1n\u00ed, jestli pro EU pracovat, nebo ne. Dobr\u00e1 zpr\u00e1va je, \u017ee pro zem\u011b mimo EU nic takov\u00e9ho \u0159e\u0161it nemus\u00edte. Pokud byste cht\u011bli opravit nep\u0159esnost v \u010dl\u00e1nku \u010di se pod\u011blit o sv\u00e9 zku\u0161enosti jako identifikovan\u00e1 osoba, budu r\u00e1da, kdy\u017e se ozvete v koment\u00e1\u0159\u00edch.<\/p>\n<p><em>* Informace si pros\u00edm rad\u011bji sami ov\u011b\u0159te v p\u0159\u00edslu\u0161n\u00e9m z\u00e1kon\u011b, na \u00fa\u0159ad\u011b nebo u da\u0148ov\u00e9ho poradce. Radami se \u0159i\u010fte jen na vlastn\u00ed nebezpe\u010d\u00ed :-).<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Po n\u00e1vratu z Anglie jsem se rozhodla op\u011bt za\u010d\u00edt p\u0159ekl\u00e1dat na voln\u00e9 noze a ji\u017e vyl\u00e9\u010den\u00e1 ze sazeb, kter\u00e9 v\u011bt\u0161inou nab\u00edzej\u00ed \u010desk\u00e9 agentury, jsem se rozhodla zalovit i v zahrani\u010dn\u00edch vod\u00e1ch. Pokud ale za\u010dnete pracovat pro firmy \u010di osoby v EU, \u010dek\u00e1 v\u00e1s absolvov\u00e1n\u00ed mal\u00e9ho byrokratick\u00e9ho kole\u010dka. Po m\u011bs\u00edci dohled\u00e1v\u00e1n\u00ed v z\u00e1konech a po n\u011bkolika [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-173484319","post","type-post","status-publish","format-standard","hentry","category-nezarazene"],"featured_image_src":null,"author_info":{"display_name":"lenka.krafkova","author_link":"https:\/\/kontext.jsemlenka.cz\/?author=1"},"_links":{"self":[{"href":"https:\/\/kontext.jsemlenka.cz\/index.php?rest_route=\/wp\/v2\/posts\/173484319","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kontext.jsemlenka.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kontext.jsemlenka.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kontext.jsemlenka.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kontext.jsemlenka.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=173484319"}],"version-history":[{"count":15,"href":"https:\/\/kontext.jsemlenka.cz\/index.php?rest_route=\/wp\/v2\/posts\/173484319\/revisions"}],"predecessor-version":[{"id":173484334,"href":"https:\/\/kontext.jsemlenka.cz\/index.php?rest_route=\/wp\/v2\/posts\/173484319\/revisions\/173484334"}],"wp:attachment":[{"href":"https:\/\/kontext.jsemlenka.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=173484319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kontext.jsemlenka.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=173484319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kontext.jsemlenka.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=173484319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}