{
  "resourceType" : "Invoice",
  "id" : "example-invoice-kleinunternehmer",
  "meta" : {
    "profile" : ["https://fhir.cognovis.de/praxis/StructureDefinition/praxis-invoice-de"]
  },
  "text" : {
    "status" : "extensions",
    "div" : "<div xmlns=\"http://www.w3.org/1999/xhtml\"><p class=\"res-header-id\"><b>Generated Narrative: Invoice example-invoice-kleinunternehmer</b></p><a name=\"example-invoice-kleinunternehmer\"> </a><a name=\"hcexample-invoice-kleinunternehmer\"> </a><div style=\"display: inline-block; background-color: #d9e0e7; padding: 6px; margin: 4px; border: 1px solid #8da1b4; border-radius: 5px; line-height: 60%\"><p style=\"margin-bottom: 0px\"/><p style=\"margin-bottom: 0px\">Profile: <a href=\"StructureDefinition-praxis-invoice-de.html\">Invoice (Praxis DE)</a></p></div><p><b>KU-Hinweis Pflicht</b>: true</p><p><b>Steuerkategorie</b>: <span title=\"Codes:{urn:un:unece:uncefact:codelist:standard:5305 E}\">Steuerfrei</span></p><p><b>Umsatzsteuerbefreiungsgrund</b>: <span title=\"Codes:{https://fhir.cognovis.de/praxis/CodeSystem/ust-befreiungsgrund kleinunternehmer-para19}\">Kleinunternehmerregelung § 19 UStG</span></p><p><b>status</b>: issued</p><p><b>subject</b>: <a href=\"Patient-example-patient.html\">Thomas Weber (official) Male, DoB: 1975-06-15</a></p><p><b>date</b>: 2026-05-11</p><p><b>issuer</b>: <a href=\"Organization-example-zahnarzt-praxis.html\">Organization Zahnarztpraxis Dr. Zahnarzt</a></p><blockquote><p><b>lineItem</b></p><p><b>chargeItem</b>: <span title=\"Codes:{http://terminology.hl7.org/CodeSystem/v3-NullFlavor OTH}\">Aerztliche Leistung (Kleinunternehmer)</span></p><blockquote><p><b>priceComponent</b></p><p><b>type</b>: base price</p><h3>Amounts</h3><table class=\"grid\"><tr><td style=\"display: none\">-</td><td><b>Value</b></td><td><b>Currency</b></td></tr><tr><td style=\"display: none\">*</td><td>80</td><td>Euro</td></tr></table></blockquote></blockquote><h3>TotalGrosses</h3><table class=\"grid\"><tr><td style=\"display: none\">-</td><td><b>Value</b></td><td><b>Currency</b></td></tr><tr><td style=\"display: none\">*</td><td>80</td><td>Euro</td></tr></table><p><b>note</b>: </p><blockquote><div><p>Gemaess § 19 UStG wird keine Umsatzsteuer berechnet.</p>\n</div></blockquote></div>"
  },
  "extension" : [{
    "url" : "https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht",
    "valueBoolean" : true
  },
  {
    "url" : "https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-category",
    "valueCodeableConcept" : {
      "coding" : [{
        "system" : "urn:un:unece:uncefact:codelist:standard:5305",
        "code" : "E",
        "display" : "Steuerfrei"
      }]
    }
  },
  {
    "url" : "https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason",
    "valueCodeableConcept" : {
      "coding" : [{
        "system" : "https://fhir.cognovis.de/praxis/CodeSystem/ust-befreiungsgrund",
        "code" : "kleinunternehmer-para19",
        "display" : "Kleinunternehmerregelung § 19 UStG"
      }]
    }
  }],
  "status" : "issued",
  "subject" : {
    "reference" : "Patient/example-patient"
  },
  "date" : "2026-05-11",
  "issuer" : {
    "reference" : "Organization/example-zahnarzt-praxis"
  },
  "lineItem" : [{
    "chargeItemCodeableConcept" : {
      "coding" : [{
        "system" : "http://terminology.hl7.org/CodeSystem/v3-NullFlavor",
        "code" : "OTH",
        "display" : "Other"
      }],
      "text" : "Aerztliche Leistung (Kleinunternehmer)"
    },
    "priceComponent" : [{
      "type" : "base",
      "amount" : {
        "value" : 80,
        "currency" : "EUR"
      }
    }]
  }],
  "totalGross" : {
    "value" : 80,
    "currency" : "EUR"
  },
  "note" : [{
    "text" : "Gemaess § 19 UStG wird keine Umsatzsteuer berechnet."
  }]
}