| Active as of 2026-09-11 |
<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/></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>
</text>
<url value="https://fhir.cognovis.de/praxis/ValueSet/tax-category-de"/>
<identifier>
<system value="urn:ietf:rfc:3986"/>
<value value="urn:oid:2.16.840.1.113883.3.7985.48.71"/>
</identifier>
<version value="0.101.6"/>
<name value="TaxCategoryDE"/>
<title value="Steuerkategorie DE"/>
<status value="active"/>
<experimental value="false"/>
<date value="2026-09-11T18:48:44+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"/>
</coding>
</jurisdiction>
<copyright
value="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 value="urn:un:unece:uncefact:codelist:standard:5305"/>
<concept>
<code value="S"/>
</concept>
<concept>
<code value="AA"/>
</concept>
<concept>
<code value="E"/>
</concept>
<concept>
<code value="AE"/>
</concept>
<concept>
<code value="Z"/>
</concept>
</include>
</compose>
</ValueSet>