<?xml version=“1.0” encoding=“UTF-8”?> <Invoice xmlns=“hl7.org/fhir”>

      <id value="example"/>
      <meta>
  <security>
    <system value="http://terminology.hl7.org/CodeSystem/v3-ActReason"/>
    <code value="HTEST"/>
    <display value="test health data"/>
  </security>
</meta>

      <identifier>
              <system value="http://myHospital.org/Invoices"/>
              <value value="654321"/>
      </identifier>

      <status value="issued"/>

      <subject>
              <reference value="Patient/example"/>
      </subject>

              <date value="2017-01-25T08:00:00+01:00"/>

      <participant>
              <role>
                      <coding>
                              <system value="http://snomed.info/sct"/>
                              <code value="17561000"/>
                              <display value="Cardiologist"/> 
                      </coding>
              </role>
              <actor>
                      <reference value="Practitioner/example"/>
              </actor>
      </participant>

      <issuer>
              <identifier>
                      <system value="http://myhospital/NamingSystem/departments"/>
                      <value value="CARD_INTERMEDIATE_CARE"/>
              </identifier>
      </issuer>
      <account>
              <reference value="Account/example"/>
      </account>

      <totalNet>
          <value value="40"/>
      <currency value="EUR"/>
      </totalNet>
              <totalGross>
          <value value="48"/>
      <currency value="EUR"/>
      </totalGross>

</Invoice>