{
  "invoiceNumber": "EX-2026-0042",
  "issueDate": "2026-10-08",
  "dueDate": "2026-11-07",
  "deliveryDate": "2026-10-05",
  "currency": "EUR",
  "buyerReference": "Bestellung CH-55120",
  "note": "Ausfuhr in die Schweiz; der Ausgangsvermerk liegt vor.\nFiktive Beispielrechnung von NormAPI, frei nutzbar (CC0). Namen, Nummern und Konten sind erfunden.",
  "seller": {
    "name": "Muster Maschinenbau GmbH",
    "vatId": "DE891234567",
    "electronicAddress": "export@muster-maschinenbau.example",
    "address": {
      "street": "Werkstraße 30",
      "city": "Chemnitz",
      "postcode": "09111",
      "country": "DE"
    },
    "contact": {
      "name": "Peter Muster",
      "phone": "+49 371 5678901",
      "email": "peter.muster@muster-maschinenbau.example"
    }
  },
  "buyer": {
    "name": "Beispiel AG",
    "electronicAddress": "kreditoren@beispiel-ag.example",
    "address": {
      "street": "Bahnhofstrasse 10",
      "city": "Zürich",
      "postcode": "8001",
      "country": "CH"
    }
  },
  "payment": {
    "meansCode": "30",
    "iban": "DE68870500003501234567",
    "reference": "EX-2026-0042",
    "meansText": "Überweisung",
    "accountName": "Muster Maschinenbau GmbH",
    "bic": "CHEKDE81XXX"
  },
  "paymentTerms": "Zahlbar innerhalb von 30 Tagen ohne Abzug.",
  "lines": [
    {
      "name": "Ersatzteil Spindeleinheit SP-200",
      "quantity": 2,
      "unit": "C62",
      "unitPrice": 3450.00,
      "vatCategory": "G",
      "vatRate": 0,
      "vatExemptionReason": "Steuerfreie Ausfuhrlieferung (§ 4 Nr. 1 Buchst. a UStG)"
    },
    {
      "name": "Exportverpackung, seemäßig",
      "quantity": 1,
      "unit": "C62",
      "unitPrice": 180.00,
      "vatCategory": "G",
      "vatRate": 0,
      "vatExemptionReason": "Steuerfreie Ausfuhrlieferung (§ 4 Nr. 1 Buchst. a UStG)"
    }
  ]
}