{
  "resourceType" : "ValueSet",
  "id" : "tax-category-de",
  "text" : {
    "status" : "generated",
    "div" : "<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/></tr><tr><td>AA</td><td/></tr><tr><td>E</td><td/></tr><tr><td>AE</td><td/></tr><tr><td>Z</td><td/></tr></table></li></ul></div>"
  },
  "url" : "https://fhir.cognovis.de/praxis/ValueSet/tax-category-de",
  "identifier" : [{
    "system" : "urn:ietf:rfc:3986",
    "value" : "urn:oid:2.16.840.1.113883.3.7985.48.71"
  }],
  "version" : "0.101.6",
  "name" : "TaxCategoryDE",
  "title" : "Steuerkategorie DE",
  "status" : "active",
  "experimental" : false,
  "date" : "2026-09-11T18:48:44+02:00",
  "publisher" : "cognovis GmbH",
  "contact" : [{
    "name" : "cognovis GmbH",
    "telecom" : [{
      "system" : "url",
      "value" : "https://www.cognovis.de"
    },
    {
      "system" : "email",
      "value" : "info@cognovis.de"
    }]
  }],
  "description" : "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" : "urn:iso:std:iso:3166",
      "code" : "DE"
    }]
  }],
  "copyright" : "Copyright 2026+ cognovis GmbH. Cognovis-authored material is licensed under Apache-2.0; third-party material retains its own terms as documented in THIRD_PARTY_NOTICES.md.",
  "compose" : {
    "include" : [{
      "system" : "urn:un:unece:uncefact:codelist:standard:5305",
      "concept" : [{
        "code" : "S"
      },
      {
        "code" : "AA"
      },
      {
        "code" : "E"
      },
      {
        "code" : "AE"
      },
      {
        "code" : "Z"
      }]
    }]
  }
}