German Practice Management FHIR Profiles (R4) - Local Development build (v0.71.0) built by the FHIR (HL7® FHIR® Standard) Build Tools. See the Directory of published versions
Extension: Umsatzsteuerbefreiungsgrund
| Official URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason | Version: 0.71.0 | |||
| Active as of 2026-05-30 | Computable Name: TaxExemptionReasonExt | |||
| Other Identifiers: OID:2.16.840.1.113883.3.7985.42.70 | ||||
Gesetzlicher Befreiungsgrund von der Umsatzsteuer nach dem deutschen UStG. Anzuwenden wenn TaxCategory = E (befreit). Gibt den konkreten Paragraphen an (z.B. para4-nr14a fuer Heilbehandlungsleistungen von Aerzten). Binding: UStBefreiungsgrundVS (required). Anwendbar auf Invoice (finale Klassifikation) und ChargeItemDefinition.propertyGroup.priceComponent (Vorbelegung im Leistungskatalog, unverbindlich).
Context of Use
-
Element ID:
Invoice -
Element ID:
ChargeItemDefinition.propertyGroup.priceComponent
This extension may be used on the following element(s)
Usage info
Usages:
- Use this Extension: Invoice (Praxis DE)
- Examples for this Extension: ChargeItemDefinition/example-cid-bema-heilbehandlung, Invoice/example-invoice-kleinunternehmer and Invoice/example-invoice-zahnaerzte-exempt
You can also check for usages in the FHIR IG Statistics
Formal Views of Extension Content
Description of Profiles, Differentials, Snapshots, and how the XML and JSON presentations work.
This structure is derived from Extension
| Name | Flags | Card. | Type | Description & Constraints Filter:   |
|---|---|---|---|---|
  Extension |
0..* | Extension | Umsatzsteuerbefreiungsgrund | |
  extension |
0..0 | Extension | ||
| url |
1..1 | uri | "https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason" | |
  value[x] |
0..1 | CodeableConcept | Value of extension Binding: Umsatzsteuerbefreiungsgrund (UStG) (required) | |
| Documentation for this format | ||||
| Name | Flags | Card. | Type | Description & Constraints Filter: |
|---|---|---|---|---|
| Extension |
0..* | Extension | Umsatzsteuerbefreiungsgrund | |
 id |
0..1 | string | Unique id for inter-element referencing | |
| extension |
0..0 | Extension Slice: Unordered, Open by value:url | ||
| url |
1..1 | uri | "https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason" | |
| value[x] |
0..1 | CodeableConcept | Value of extension Binding: Umsatzsteuerbefreiungsgrund (UStG) (required) | |
| Documentation for this format | ||||
This structure is derived from Extension
Summary
Simple Extension with the type CodeableConcept: Gesetzlicher Befreiungsgrund von der Umsatzsteuer nach dem deutschen UStG. Anzuwenden wenn TaxCategory = E (befreit). Gibt den konkreten Paragraphen an (z.B. para4-nr14a fuer Heilbehandlungsleistungen von Aerzten). Binding: UStBefreiungsgrundVS (required). Anwendbar auf Invoice (finale Klassifikation) und ChargeItemDefinition.propertyGroup.priceComponent (Vorbelegung im Leistungskatalog, unverbindlich).
Differential View
This structure is derived from Extension
| Name | Flags | Card. | Type | Description & Constraints Filter: |
|---|---|---|---|---|
| Extension |
0..* | Extension | Umsatzsteuerbefreiungsgrund | |
| extension |
0..0 | Extension | ||
| url |
1..1 | uri | "https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason" | |
| value[x] |
0..1 | CodeableConcept | Value of extension Binding: Umsatzsteuerbefreiungsgrund (UStG) (required) | |
| Documentation for this format | ||||
Snapshot View
| Name | Flags | Card. | Type | Description & Constraints Filter: |
|---|---|---|---|---|
| Extension |
0..* | Extension | Umsatzsteuerbefreiungsgrund | |
| id |
0..1 | string | Unique id for inter-element referencing | |
| extension |
0..0 | Extension Slice: Unordered, Open by value:url | ||
| url |
1..1 | uri | "https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason" | |
| value[x] |
0..1 | CodeableConcept | Value of extension Binding: Umsatzsteuerbefreiungsgrund (UStG) (required) | |
| Documentation for this format | ||||
This structure is derived from Extension
Summary
Simple Extension with the type CodeableConcept: Gesetzlicher Befreiungsgrund von der Umsatzsteuer nach dem deutschen UStG. Anzuwenden wenn TaxCategory = E (befreit). Gibt den konkreten Paragraphen an (z.B. para4-nr14a fuer Heilbehandlungsleistungen von Aerzten). Binding: UStBefreiungsgrundVS (required). Anwendbar auf Invoice (finale Klassifikation) und ChargeItemDefinition.propertyGroup.priceComponent (Vorbelegung im Leistungskatalog, unverbindlich).
Other representations of profile: CSV, Excel, Schematron
Terminology Bindings
| Path | Status | Usage | ValueSet | Version | Source |
| Extension.value[x] | Base | required | Umsatzsteuerbefreiungsgrund (UStG) | 📦0.71.0 | This IG |
Constraints
| Id | Grade | Path(s) | Description | Expression |
| ele-1 | error | **ALL** elements | All FHIR elements must have a @value or children |
hasValue() or (children().count() > id.count())
|
| ext-1 | error | **ALL** extensions | Must have either extensions or value[x], not both |
extension.exists() != value.exists()
|