{
  "resourceType": "ValueSet",
  "id": "vat-rate",
  "url": "https://api-erp.kamsoft.pl/vs/vat-rate",
  "version": "1.0.0",
  "name": "VatRate",
  "title": "Vat Rate",
  "status": "active",
  "content": "complete",
  "concept": [
    {
      "code": "23",
      "display": "23% (stawka podstawowa)"
    },
    {
      "code": "8",
      "display": "8% (obniżona)"
    },
    {
      "code": "5",
      "display": "5% (obniżona)"
    },
    {
      "code": "0",
      "display": "0% (obniżona / eksport)"
    },
    {
      "code": "zw",
      "display": "Zwolniony"
    },
    {
      "code": "np",
      "display": "Nie podlega"
    }
  ]
}