{
  "invoiceNumber": "SM-2026-0207",
  "issueDate": "2026-10-09",
  "dueDate": "2026-11-08",
  "deliveryDate": "2026-10-06",
  "currency": "EUR",
  "buyerReference": "04011000-SCHULE-26",
  "note": "Nullsteuersatz nach § 12 Abs. 3 UStG: Photovoltaikanlage auf einem öffentlichen Gebäude.\nFiktive Beispielrechnung von NormAPI, frei nutzbar (CC0). Namen, Nummern und Konten sind erfunden.",
  "seller": {
    "name": "Solartechnik Muster GmbH",
    "vatId": "DE912345678",
    "electronicAddress": "rechnung@solar-muster.example",
    "address": {
      "street": "Sonnenweg 5",
      "city": "Freiburg im Breisgau",
      "postcode": "79098",
      "country": "DE"
    },
    "contact": {
      "name": "Jana Muster",
      "phone": "+49 761 6789012",
      "email": "jana.muster@solar-muster.example"
    }
  },
  "buyer": {
    "name": "Gemeinde Musterhausen, Bauamt",
    "electronicAddress": "04011000-SCHULE-26",
    "electronicAddressScheme": "0204",
    "address": {
      "street": "Rathausplatz 1",
      "city": "Musterhausen",
      "postcode": "28199",
      "country": "DE"
    }
  },
  "payment": {
    "meansCode": "58",
    "iban": "DE78680501010012233445",
    "reference": "SM-2026-0207"
  },
  "paymentTerms": "Zahlbar innerhalb von 30 Tagen ohne Abzug.",
  "lines": [
    {
      "name": "Photovoltaikanlage 24,6 kWp inkl. Montage",
      "description": "Grundschule Musterhausen, Dach Turnhalle",
      "quantity": 1,
      "unit": "LS",
      "unitPrice": 31400.00,
      "vatCategory": "Z",
      "vatRate": 0
    },
    {
      "name": "Batteriespeicher 15 kWh",
      "quantity": 1,
      "unit": "C62",
      "unitPrice": 9800.00,
      "vatCategory": "Z",
      "vatRate": 0
    }
  ]
}