German Practice Management FHIR Profiles (R4)
0.71.0 - STU1 DE

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

Resource Profile: Invoice (Praxis DE)

Official URL: https://fhir.cognovis.de/praxis/StructureDefinition/praxis-invoice-de Version: 0.71.0
Active as of 2026-05-30 Computable Name: PraxisInvoiceDE
Other Identifiers: OID:2.16.840.1.113883.3.7985.42.185

Invoice-Profil fuer die deutsche ambulante Praxis. Stellt Steuer-Compliance sicher: Steuerkategorie nach EN 16931 (ZUGFeRD/XRechnung BT-151), Umsatzsteuerbefreiungsgrund nach UStG, und Pflichthinweis bei Kleinunternehmerregelung (§19 UStG). FHIRPath-Invariante: ku-hinweis-required.

Usages:

You can also check for usages in the FHIR IG Statistics

Formal Views of Profile Content

Description of Profiles, Differentials, Snapshots and how the different presentations work.

NameFlagsCard.TypeDescription & Constraints    Filter: Filtersdoco
.. Invoice C 0..* Invoice Invoice containing ChargeItems from an Account
Constraints: ku-hinweis-required
... implicitRules ?!Σ 0..1 uri A set of rules under which this content was created
... Slices for extension 0..* Extension Extension
Slice: Unordered, Open by value:url
.... extension:kuHinweisPflicht S 0..1 boolean Pflicht-Hinweis Kleinunternehmerregelung (§19 UStG) erforderlich
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht
.... extension:taxCategory S 0..1 CodeableConcept Steuerkategorie der Rechnung (EN 16931: S/AA/E/AE/Z)
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-category
Binding: Steuerkategorie DE (required)
.... extension:taxExemptionReason S 0..1 CodeableConcept Umsatzsteuerbefreiungsgrund nach UStG (z.B. 4 Nr. 14a, 4 Nr. 14a,
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason
Binding: Umsatzsteuerbefreiungsgrund (UStG) (required)
... modifierExtension ?! 0..* Extension Extensions that cannot be ignored
... subject SΣ 0..1 Reference(Patient | Group) Patient (Pflichtfeld)
... note S 0..* Annotation Rechnungshinweise (u.a. Pflichthinweis §19 UStG bei KU-Regelung)

doco Documentation for this format

Terminology Bindings

Path Status Usage ValueSet Version Source
Invoice.status Base required InvoiceStatus 📍4.0.1 FHIR Std.

Constraints

Id Grade Path(s) Description Expression
dom-2 error Invoice If the resource is contained in another resource, it SHALL NOT contain nested Resources contained.contained.empty()
dom-3 error Invoice If the resource is contained in another resource, it SHALL be referred to from elsewhere in the resource or SHALL refer to the containing resource contained.where((('#'+id in (%resource.descendants().reference | %resource.descendants().as(canonical) | %resource.descendants().as(uri) | %resource.descendants().as(url))) or descendants().where(reference = '#').exists() or descendants().where(as(canonical) = '#').exists() or descendants().where(as(canonical) = '#').exists()).not()).trace('unmatched', id).empty()
dom-4 error Invoice If a resource is contained in another resource, it SHALL NOT have a meta.versionId or a meta.lastUpdated contained.meta.versionId.empty() and contained.meta.lastUpdated.empty()
dom-5 error Invoice If a resource is contained in another resource, it SHALL NOT have a security label contained.meta.security.empty()
dom-6 best practice Invoice A resource should have narrative for robust management text.`div`.exists()
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()
ku-hinweis-required error Invoice Bei Rechnungen mit Kleinunternehmerregelung (ku-hinweis-pflicht = true) muss Invoice.note.text vorhanden sein. Der konkrete Inhalt des Pflichthinweises ('gemaess § 19 UStG wird keine Umsatzsteuer berechnet') liegt in der Verantwortung des implementierenden Systems. (extension.where(url='https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht').value.ofType(boolean).where($this = true).exists()) implies note.text.exists()

This structure is derived from Invoice

NameFlagsCard.TypeDescription & Constraints    Filter: Filtersdoco
.. Invoice C 0..* Invoice Invoice containing ChargeItems from an Account
Constraints: ku-hinweis-required
... Slices for extension 0..* Extension Extension
Slice: Unordered, Open by value:url
.... extension:kuHinweisPflicht S 0..1 boolean Pflicht-Hinweis Kleinunternehmerregelung (§19 UStG) erforderlich
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht
.... extension:taxCategory S 0..1 CodeableConcept Steuerkategorie der Rechnung (EN 16931: S/AA/E/AE/Z)
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-category
Binding: Steuerkategorie DE (required)
.... extension:taxExemptionReason S 0..1 CodeableConcept Umsatzsteuerbefreiungsgrund nach UStG (z.B. 4 Nr. 14a, 4 Nr. 14a,
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason
Binding: Umsatzsteuerbefreiungsgrund (UStG) (required)
... status S 1..1 code Status der Rechnung
... subject S 0..1 Reference(Patient | Group) Patient (Pflichtfeld)

doco Documentation for this format

Constraints

Id Grade Path(s) Description Expression
ku-hinweis-required error Invoice Bei Rechnungen mit Kleinunternehmerregelung (ku-hinweis-pflicht = true) muss Invoice.note.text vorhanden sein. Der konkrete Inhalt des Pflichthinweises ('gemaess § 19 UStG wird keine Umsatzsteuer berechnet') liegt in der Verantwortung des implementierenden Systems. (extension.where(url='https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht').value.ofType(boolean).where($this = true).exists()) implies note.text.exists()
NameFlagsCard.TypeDescription & Constraints    Filter: Filtersdoco
.. Invoice C 0..* Invoice Invoice containing ChargeItems from an Account
Constraints: ku-hinweis-required
... id Σ 0..1 id Logical id of this artifact
... meta Σ 0..1 Meta Metadata about the resource
... implicitRules ?!Σ 0..1 uri A set of rules under which this content was created
... text 0..1 Narrative Text summary of the resource, for human interpretation
This profile does not constrain the narrative in regard to content, language, or traceability to data elements
... contained 0..* Resource Contained, inline Resources
... Slices for extension 0..* Extension Extension
Slice: Unordered, Open by value:url
.... extension:kuHinweisPflicht S 0..1 boolean Pflicht-Hinweis Kleinunternehmerregelung (§19 UStG) erforderlich
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht
.... extension:taxCategory S 0..1 CodeableConcept Steuerkategorie der Rechnung (EN 16931: S/AA/E/AE/Z)
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-category
Binding: Steuerkategorie DE (required)
.... extension:taxExemptionReason S 0..1 CodeableConcept Umsatzsteuerbefreiungsgrund nach UStG (z.B. 4 Nr. 14a, 4 Nr. 14a,
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason
Binding: Umsatzsteuerbefreiungsgrund (UStG) (required)
... modifierExtension ?! 0..* Extension Extensions that cannot be ignored
... identifier Σ 0..* Identifier Business Identifier for item
... status ?!SΣ 1..1 code Status der Rechnung
Binding: InvoiceStatus (required): Codes identifying the lifecycle stage of an Invoice.
... cancelledReason 0..1 string Reason for cancellation of this Invoice
... type Σ 0..1 CodeableConcept Type of Invoice
... subject SΣ 0..1 Reference(Patient | Group) Patient (Pflichtfeld)
... recipient Σ 0..1 Reference(Organization | Patient | RelatedPerson) Recipient of this invoice
... date Σ 0..1 dateTime Invoice date / posting date
... participant 0..* BackboneElement Participant in creation of this Invoice
.... id 0..1 string Unique id for inter-element referencing
.... extension 0..* Extension Additional content defined by implementations
.... modifierExtension ?!Σ 0..* Extension Extensions that cannot be ignored even if unrecognized
.... role 0..1 CodeableConcept Type of involvement in creation of this Invoice
.... actor 1..1 Reference(Practitioner | Organization | Patient | PractitionerRole | Device | RelatedPerson) Individual who was involved
... issuer 0..1 Reference(Organization) Issuing Organization of Invoice
... account 0..1 Reference(Account) Account that is being balanced
... lineItem 0..* BackboneElement Line items of this Invoice
.... id 0..1 string Unique id for inter-element referencing
.... extension 0..* Extension Additional content defined by implementations
.... modifierExtension ?!Σ 0..* Extension Extensions that cannot be ignored even if unrecognized
.... sequence 0..1 positiveInt Sequence number of line item
.... chargeItem[x] 1..1 Reference to ChargeItem containing details of this line item or an inline billing code
..... chargeItemReference Reference(ChargeItem)
..... chargeItemCodeableConcept CodeableConcept
.... priceComponent 0..* BackboneElement Components of total line item price
..... id 0..1 string Unique id for inter-element referencing
..... extension 0..* Extension Additional content defined by implementations
..... modifierExtension ?!Σ 0..* Extension Extensions that cannot be ignored even if unrecognized
..... type 1..1 code base | surcharge | deduction | discount | tax | informational
Binding: InvoicePriceComponentType (required): Codes indicating the kind of the price component.
..... code 0..1 CodeableConcept Code identifying the specific component
..... factor 0..1 decimal Factor used for calculating this component
..... amount 0..1 Money Monetary amount associated with this component
... totalPriceComponent 0..* See priceComponent (Invoice) Components of Invoice total
... totalNet Σ 0..1 Money Net total of this Invoice
... totalGross Σ 0..1 Money Gross total of this Invoice
... paymentTerms 0..1 markdown Payment details
... note S 0..* Annotation Rechnungshinweise (u.a. Pflichthinweis §19 UStG bei KU-Regelung)

doco Documentation for this format

Terminology Bindings

Path Status Usage ValueSet Version Source
Invoice.language Base preferred Common Languages 📍4.0.1 FHIR Std.
Invoice.status Base required InvoiceStatus 📍4.0.1 FHIR Std.
Invoice.lineItem.priceComponent.​type Base required InvoicePriceComponentType 📍4.0.1 FHIR Std.

Constraints

Id Grade Path(s) Description Expression
dom-2 error Invoice If the resource is contained in another resource, it SHALL NOT contain nested Resources contained.contained.empty()
dom-3 error Invoice If the resource is contained in another resource, it SHALL be referred to from elsewhere in the resource or SHALL refer to the containing resource contained.where((('#'+id in (%resource.descendants().reference | %resource.descendants().as(canonical) | %resource.descendants().as(uri) | %resource.descendants().as(url))) or descendants().where(reference = '#').exists() or descendants().where(as(canonical) = '#').exists() or descendants().where(as(canonical) = '#').exists()).not()).trace('unmatched', id).empty()
dom-4 error Invoice If a resource is contained in another resource, it SHALL NOT have a meta.versionId or a meta.lastUpdated contained.meta.versionId.empty() and contained.meta.lastUpdated.empty()
dom-5 error Invoice If a resource is contained in another resource, it SHALL NOT have a security label contained.meta.security.empty()
dom-6 best practice Invoice A resource should have narrative for robust management text.`div`.exists()
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()
ku-hinweis-required error Invoice Bei Rechnungen mit Kleinunternehmerregelung (ku-hinweis-pflicht = true) muss Invoice.note.text vorhanden sein. Der konkrete Inhalt des Pflichthinweises ('gemaess § 19 UStG wird keine Umsatzsteuer berechnet') liegt in der Verantwortung des implementierenden Systems. (extension.where(url='https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht').value.ofType(boolean).where($this = true).exists()) implies note.text.exists()

Key Elements View

NameFlagsCard.TypeDescription & Constraints    Filter: Filtersdoco
.. Invoice C 0..* Invoice Invoice containing ChargeItems from an Account
Constraints: ku-hinweis-required
... implicitRules ?!Σ 0..1 uri A set of rules under which this content was created
... Slices for extension 0..* Extension Extension
Slice: Unordered, Open by value:url
.... extension:kuHinweisPflicht S 0..1 boolean Pflicht-Hinweis Kleinunternehmerregelung (§19 UStG) erforderlich
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht
.... extension:taxCategory S 0..1 CodeableConcept Steuerkategorie der Rechnung (EN 16931: S/AA/E/AE/Z)
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-category
Binding: Steuerkategorie DE (required)
.... extension:taxExemptionReason S 0..1 CodeableConcept Umsatzsteuerbefreiungsgrund nach UStG (z.B. 4 Nr. 14a, 4 Nr. 14a,
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason
Binding: Umsatzsteuerbefreiungsgrund (UStG) (required)
... modifierExtension ?! 0..* Extension Extensions that cannot be ignored
... subject SΣ 0..1 Reference(Patient | Group) Patient (Pflichtfeld)
... note S 0..* Annotation Rechnungshinweise (u.a. Pflichthinweis §19 UStG bei KU-Regelung)

doco Documentation for this format

Terminology Bindings

Path Status Usage ValueSet Version Source
Invoice.status Base required InvoiceStatus 📍4.0.1 FHIR Std.

Constraints

Id Grade Path(s) Description Expression
dom-2 error Invoice If the resource is contained in another resource, it SHALL NOT contain nested Resources contained.contained.empty()
dom-3 error Invoice If the resource is contained in another resource, it SHALL be referred to from elsewhere in the resource or SHALL refer to the containing resource contained.where((('#'+id in (%resource.descendants().reference | %resource.descendants().as(canonical) | %resource.descendants().as(uri) | %resource.descendants().as(url))) or descendants().where(reference = '#').exists() or descendants().where(as(canonical) = '#').exists() or descendants().where(as(canonical) = '#').exists()).not()).trace('unmatched', id).empty()
dom-4 error Invoice If a resource is contained in another resource, it SHALL NOT have a meta.versionId or a meta.lastUpdated contained.meta.versionId.empty() and contained.meta.lastUpdated.empty()
dom-5 error Invoice If a resource is contained in another resource, it SHALL NOT have a security label contained.meta.security.empty()
dom-6 best practice Invoice A resource should have narrative for robust management text.`div`.exists()
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()
ku-hinweis-required error Invoice Bei Rechnungen mit Kleinunternehmerregelung (ku-hinweis-pflicht = true) muss Invoice.note.text vorhanden sein. Der konkrete Inhalt des Pflichthinweises ('gemaess § 19 UStG wird keine Umsatzsteuer berechnet') liegt in der Verantwortung des implementierenden Systems. (extension.where(url='https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht').value.ofType(boolean).where($this = true).exists()) implies note.text.exists()

Differential View

This structure is derived from Invoice

NameFlagsCard.TypeDescription & Constraints    Filter: Filtersdoco
.. Invoice C 0..* Invoice Invoice containing ChargeItems from an Account
Constraints: ku-hinweis-required
... Slices for extension 0..* Extension Extension
Slice: Unordered, Open by value:url
.... extension:kuHinweisPflicht S 0..1 boolean Pflicht-Hinweis Kleinunternehmerregelung (§19 UStG) erforderlich
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht
.... extension:taxCategory S 0..1 CodeableConcept Steuerkategorie der Rechnung (EN 16931: S/AA/E/AE/Z)
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-category
Binding: Steuerkategorie DE (required)
.... extension:taxExemptionReason S 0..1 CodeableConcept Umsatzsteuerbefreiungsgrund nach UStG (z.B. 4 Nr. 14a, 4 Nr. 14a,
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason
Binding: Umsatzsteuerbefreiungsgrund (UStG) (required)
... status S 1..1 code Status der Rechnung
... subject S 0..1 Reference(Patient | Group) Patient (Pflichtfeld)

doco Documentation for this format

Constraints

Id Grade Path(s) Description Expression
ku-hinweis-required error Invoice Bei Rechnungen mit Kleinunternehmerregelung (ku-hinweis-pflicht = true) muss Invoice.note.text vorhanden sein. Der konkrete Inhalt des Pflichthinweises ('gemaess § 19 UStG wird keine Umsatzsteuer berechnet') liegt in der Verantwortung des implementierenden Systems. (extension.where(url='https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht').value.ofType(boolean).where($this = true).exists()) implies note.text.exists()

Snapshot View

NameFlagsCard.TypeDescription & Constraints    Filter: Filtersdoco
.. Invoice C 0..* Invoice Invoice containing ChargeItems from an Account
Constraints: ku-hinweis-required
... id Σ 0..1 id Logical id of this artifact
... meta Σ 0..1 Meta Metadata about the resource
... implicitRules ?!Σ 0..1 uri A set of rules under which this content was created
... text 0..1 Narrative Text summary of the resource, for human interpretation
This profile does not constrain the narrative in regard to content, language, or traceability to data elements
... contained 0..* Resource Contained, inline Resources
... Slices for extension 0..* Extension Extension
Slice: Unordered, Open by value:url
.... extension:kuHinweisPflicht S 0..1 boolean Pflicht-Hinweis Kleinunternehmerregelung (§19 UStG) erforderlich
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht
.... extension:taxCategory S 0..1 CodeableConcept Steuerkategorie der Rechnung (EN 16931: S/AA/E/AE/Z)
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-category
Binding: Steuerkategorie DE (required)
.... extension:taxExemptionReason S 0..1 CodeableConcept Umsatzsteuerbefreiungsgrund nach UStG (z.B. 4 Nr. 14a, 4 Nr. 14a,
URL: https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason
Binding: Umsatzsteuerbefreiungsgrund (UStG) (required)
... modifierExtension ?! 0..* Extension Extensions that cannot be ignored
... identifier Σ 0..* Identifier Business Identifier for item
... status ?!SΣ 1..1 code Status der Rechnung
Binding: InvoiceStatus (required): Codes identifying the lifecycle stage of an Invoice.
... cancelledReason 0..1 string Reason for cancellation of this Invoice
... type Σ 0..1 CodeableConcept Type of Invoice
... subject SΣ 0..1 Reference(Patient | Group) Patient (Pflichtfeld)
... recipient Σ 0..1 Reference(Organization | Patient | RelatedPerson) Recipient of this invoice
... date Σ 0..1 dateTime Invoice date / posting date
... participant 0..* BackboneElement Participant in creation of this Invoice
.... id 0..1 string Unique id for inter-element referencing
.... extension 0..* Extension Additional content defined by implementations
.... modifierExtension ?!Σ 0..* Extension Extensions that cannot be ignored even if unrecognized
.... role 0..1 CodeableConcept Type of involvement in creation of this Invoice
.... actor 1..1 Reference(Practitioner | Organization | Patient | PractitionerRole | Device | RelatedPerson) Individual who was involved
... issuer 0..1 Reference(Organization) Issuing Organization of Invoice
... account 0..1 Reference(Account) Account that is being balanced
... lineItem 0..* BackboneElement Line items of this Invoice
.... id 0..1 string Unique id for inter-element referencing
.... extension 0..* Extension Additional content defined by implementations
.... modifierExtension ?!Σ 0..* Extension Extensions that cannot be ignored even if unrecognized
.... sequence 0..1 positiveInt Sequence number of line item
.... chargeItem[x] 1..1 Reference to ChargeItem containing details of this line item or an inline billing code
..... chargeItemReference Reference(ChargeItem)
..... chargeItemCodeableConcept CodeableConcept
.... priceComponent 0..* BackboneElement Components of total line item price
..... id 0..1 string Unique id for inter-element referencing
..... extension 0..* Extension Additional content defined by implementations
..... modifierExtension ?!Σ 0..* Extension Extensions that cannot be ignored even if unrecognized
..... type 1..1 code base | surcharge | deduction | discount | tax | informational
Binding: InvoicePriceComponentType (required): Codes indicating the kind of the price component.
..... code 0..1 CodeableConcept Code identifying the specific component
..... factor 0..1 decimal Factor used for calculating this component
..... amount 0..1 Money Monetary amount associated with this component
... totalPriceComponent 0..* See priceComponent (Invoice) Components of Invoice total
... totalNet Σ 0..1 Money Net total of this Invoice
... totalGross Σ 0..1 Money Gross total of this Invoice
... paymentTerms 0..1 markdown Payment details
... note S 0..* Annotation Rechnungshinweise (u.a. Pflichthinweis §19 UStG bei KU-Regelung)

doco Documentation for this format

Terminology Bindings

Path Status Usage ValueSet Version Source
Invoice.language Base preferred Common Languages 📍4.0.1 FHIR Std.
Invoice.status Base required InvoiceStatus 📍4.0.1 FHIR Std.
Invoice.lineItem.priceComponent.​type Base required InvoicePriceComponentType 📍4.0.1 FHIR Std.

Constraints

Id Grade Path(s) Description Expression
dom-2 error Invoice If the resource is contained in another resource, it SHALL NOT contain nested Resources contained.contained.empty()
dom-3 error Invoice If the resource is contained in another resource, it SHALL be referred to from elsewhere in the resource or SHALL refer to the containing resource contained.where((('#'+id in (%resource.descendants().reference | %resource.descendants().as(canonical) | %resource.descendants().as(uri) | %resource.descendants().as(url))) or descendants().where(reference = '#').exists() or descendants().where(as(canonical) = '#').exists() or descendants().where(as(canonical) = '#').exists()).not()).trace('unmatched', id).empty()
dom-4 error Invoice If a resource is contained in another resource, it SHALL NOT have a meta.versionId or a meta.lastUpdated contained.meta.versionId.empty() and contained.meta.lastUpdated.empty()
dom-5 error Invoice If a resource is contained in another resource, it SHALL NOT have a security label contained.meta.security.empty()
dom-6 best practice Invoice A resource should have narrative for robust management text.`div`.exists()
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()
ku-hinweis-required error Invoice Bei Rechnungen mit Kleinunternehmerregelung (ku-hinweis-pflicht = true) muss Invoice.note.text vorhanden sein. Der konkrete Inhalt des Pflichthinweises ('gemaess § 19 UStG wird keine Umsatzsteuer berechnet') liegt in der Verantwortung des implementierenden Systems. (extension.where(url='https://fhir.cognovis.de/praxis/StructureDefinition/ext-ku-hinweis-pflicht').value.ofType(boolean).where($this = true).exists()) implies note.text.exists()

 

Other representations of profile: CSV, Excel, Schematron