{
  "invoiceNumber": "MB-2026-0091",
  "issueDate": "2026-10-01",
  "dueDate": "2026-10-15",
  "invoicePeriod": {
    "startDate": "2026-09-01",
    "endDate": "2026-09-30"
  },
  "currency": "EUR",
  "buyerReference": "Kostenstelle 4200",
  "projectReference": "P-2026-204",
  "attachments": [
    {
      "id": "SN-2026-09",
      "description": "Stundennachweis September 2026",
      "filename": "stundennachweis-2026-09.pdf",
      "mimeCode": "application/pdf",
      "content": "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"
    },
    {
      "id": "Leistungsbeschreibung P-2026-204",
      "url": "https://www.muster-beratung.example/projekte/p-2026-204/leistungsbeschreibung.pdf"
    }
  ],
  "note": "Beratung im Projekt P-2026-204 laut Stundennachweis.\nFiktive Beispielrechnung von NormAPI, frei nutzbar (CC0). Namen, Nummern und Konten sind erfunden.",
  "seller": {
    "name": "Muster Beratung GmbH",
    "vatId": "DE456789123",
    "electronicAddress": "rechnung@muster-beratung.example",
    "address": {
      "street": "Theresienstraße 21",
      "city": "München",
      "postcode": "80333",
      "country": "DE"
    },
    "contact": {
      "name": "Jana Muster",
      "phone": "+49 89 3456789",
      "email": "jana.muster@muster-beratung.example"
    }
  },
  "buyer": {
    "name": "Beispiel Logistik GmbH",
    "electronicAddress": "eingangsrechnungen@beispiel-logistik.example",
    "address": {
      "street": "Am Speicher 7",
      "city": "Bremen",
      "postcode": "28217",
      "country": "DE"
    }
  },
  "payment": {
    "meansCode": "58",
    "iban": "DE98700500001234567890",
    "reference": "MB-2026-0091"
  },
  "paymentTerms": "Zahlbar innerhalb von 14 Tagen ohne Abzug.",
  "lines": [
    {
      "name": "Beratung Projekt Lagerverwaltung",
      "description": "Laut beiliegendem Stundennachweis SN-2026-09",
      "quantity": 34,
      "unit": "HUR",
      "unitPrice": 120.00,
      "vatCategory": "S",
      "vatRate": 19
    }
  ]
}