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

: Steuerkategorie DE - XML Representation

Active as of 2026-05-30

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<ValueSet xmlns="http://hl7.org/fhir">
  <id value="tax-category-de"/>
  <text>
    <status value="generated"/>
    <div xmlns="http://www.w3.org/1999/xhtml"><p class="res-header-id"><b>Generated Narrative: ValueSet tax-category-de</b></p><a name="tax-category-de"> </a><a name="hctax-category-de"> </a><ul><li>Include these codes as defined in <code>urn:un:unece:uncefact:codelist:standard:5305</code><span title="Version is not explicitly stated. No matching Code System found"> version Not Stated (use latest from terminology server)</span><table class="none"><tr><td style="white-space:nowrap"><b>Code</b></td><td><b>Display</b></td></tr><tr><td>S</td><td>Normaler Steuersatz</td></tr><tr><td>AA</td><td>Ermaessigter Steuersatz</td></tr><tr><td>E</td><td>Steuerfrei</td></tr><tr><td>AE</td><td>Umkehrung der Steuerschuldnerschaft</td></tr><tr><td>Z</td><td>Nullsatz</td></tr></table></li></ul></div>
  </text>
  <url value="https://fhir.cognovis.de/praxis/ValueSet/tax-category-de"/>
  <identifier>
    <system value="urn:ietf:rfc:3986"/>
    <value value="urn:oid:2.16.840.1.113883.3.7985.48.48"/>
  </identifier>
  <version value="0.71.0"/>
  <name value="TaxCategoryDE"/>
  <title value="Steuerkategorie DE"/>
  <status value="active"/>
  <experimental value="false"/>
  <date value="2026-05-30T10:39:27+02:00"/>
  <publisher value="cognovis GmbH"/>
  <contact>
    <name value="cognovis GmbH"/>
    <telecom>
      <system value="url"/>
      <value value="https://www.cognovis.de"/>
    </telecom>
    <telecom>
      <system value="email"/>
      <value value="info@cognovis.de"/>
    </telecom>
  </contact>
  <description
               value="Steuerkategoriecodes fuer deutsche Rechnungen nach EN 16931, ZUGFeRD und XRechnung. Basiert auf UNECE Recommendation N20 Tax Category Codes (urn:un:unece:uncefact:codelist:standard:5305). Enthaelt alle in der ambulanten Praxis relevanten Steuerkategorien: S (19% Regelsteuersatz), AA (7% ermaessigt), E (steuerbefreit), AE (Reverse Charge), Z (Nullsatz)."/>
  <jurisdiction>
    <coding>
      <system value="urn:iso:std:iso:3166"/>
      <code value="DE"/>
      <display value="Germany"/>
    </coding>
  </jurisdiction>
  <compose>
    <include>
      <system value="urn:un:unece:uncefact:codelist:standard:5305"/>
      <concept>
        <code value="S"/>
        <display value="Normaler Steuersatz"/>
      </concept>
      <concept>
        <code value="AA"/>
        <display value="Ermaessigter Steuersatz"/>
      </concept>
      <concept>
        <code value="E"/>
        <display value="Steuerfrei"/>
      </concept>
      <concept>
        <code value="AE"/>
        <display value="Umkehrung der Steuerschuldnerschaft"/>
      </concept>
      <concept>
        <code value="Z"/>
        <display value="Nullsatz"/>
      </concept>
    </include>
  </compose>
</ValueSet>