{
  "invoiceNumber": "RE-2026-1002",
  "issueDate": "2026-10-07",
  "dueDate": "2026-11-06",
  "deliveryDate": "2026-10-04",
  "currency": "EUR",
  "buyerReference": "PO 77-2026",
  "note": "Fiktive Beispielrechnung von NormAPI, frei nutzbar (CC0). Namen, Nummern und Konten sind erfunden.",
  "seller": {
    "name": "Muster Software GmbH",
    "vatId": "DE123456789",
    "electronicAddress": "rechnung@muster-software.example",
    "address": {
      "street": "Beispielstraße 12",
      "city": "Berlin",
      "postcode": "10115",
      "country": "DE"
    },
    "contact": {
      "name": "Maria Muster",
      "phone": "+49 30 1234567",
      "email": "maria.muster@muster-software.example"
    }
  },
  "buyer": {
    "name": "Beispiel Handels GmbH",
    "vatId": "ATU12345678",
    "electronicAddress": "buchhaltung@beispiel-handels.example",
    "address": {
      "street": "Ringstraße 1",
      "city": "Wien",
      "postcode": "1010",
      "country": "AT"
    }
  },
  "payment": {
    "meansCode": "58",
    "iban": "DE17100500000123456789",
    "reference": "RE-2026-1002",
    "accountName": "Muster Software GmbH",
    "bic": "BELADEBEXXX"
  },
  "paymentTerms": "Zahlbar innerhalb von 30 Tagen ohne Abzug.",
  "lines": [
    {
      "name": "Lizenz Cloud-Software, 12 Monate",
      "quantity": 1,
      "unit": "ANN",
      "unitPrice": 4800.00,
      "vatCategory": "AE",
      "vatRate": 0,
      "vatExemptionReason": "Steuerschuldnerschaft des Leistungsempfängers"
    },
    {
      "name": "Einrichtung und Schulung (remote)",
      "quantity": 8,
      "unit": "HUR",
      "unitPrice": 120.00,
      "vatCategory": "AE",
      "vatRate": 0,
      "vatExemptionReason": "Steuerschuldnerschaft des Leistungsempfängers"
    }
  ]
}