{
  "invoiceNumber": "MB-2026-30871",
  "issueDate": "2026-10-16",
  "dueDate": "2026-11-15",
  "deliveryDate": "2026-10-15",
  "currency": "EUR",
  "buyerReference": "BE-2026-0442",
  "orderReference": "BE-2026-0442",
  "despatchAdviceReference": "LS-2026-30512",
  "note": "Fiktive Beispielrechnung von NormAPI, frei nutzbar (CC0). Namen, Nummern und Konten sind erfunden; die GTINs stammen aus dem Bereich 952, den GS1 für Beispiele vorhält.",
  "seller": {
    "name": "Muster Befestigungstechnik GmbH",
    "vatId": "DE276543210",
    "electronicAddress": "rechnung@muster-befestigung.example",
    "address": {
      "street": "Gewerbestraße 21",
      "city": "Köln",
      "postcode": "50829",
      "country": "DE"
    },
    "contact": {
      "name": "Jan Beispiel",
      "phone": "+49 221 3456789",
      "email": "jan.beispiel@muster-befestigung.example"
    },
    "registrationId": "HRB 104321",
    "legalInformation": "Sitz Köln, Amtsgericht Köln · Geschäftsführer: Jan Beispiel"
  },
  "buyer": {
    "name": "Beispiel Haustechnik GmbH & Co. KG",
    "electronicAddress": "eingangsrechnung@beispiel-haustechnik.example",
    "address": {
      "street": "Kölnstraße 88",
      "city": "Bonn",
      "postcode": "53111",
      "country": "DE"
    }
  },
  "payment": {
    "meansCode": "58",
    "iban": "DE30370501980004455667",
    "reference": "MB-2026-30871"
  },
  "paymentTerms": "Zahlbar innerhalb von 30 Tagen ohne Abzug.",
  "lines": [
    {
      "name": "Senkkopfschraube Torx 4 × 40 mm, verzinkt",
      "sellerItemId": "SK-4040-VZ",
      "buyerItemId": "100-4711",
      "standardItemId": "9520123404048",
      "note": "Geliefert in 5 Kartons zu je 500 Stück",
      "quantity": 2500,
      "unit": "C62",
      "unitPrice": 12.5,
      "baseQuantity": 100,
      "listPrice": 15.0,
      "vatCategory": "S",
      "vatRate": 19
    },
    {
      "name": "Nylondübel 8 × 40 mm",
      "sellerItemId": "DN-0840",
      "buyerItemId": "100-4712",
      "standardItemId": "9520123408404",
      "quantity": 1000,
      "unit": "C62",
      "unitPrice": 6.8,
      "baseQuantity": 100,
      "listPrice": 8.0,
      "vatCategory": "S",
      "vatRate": 19
    },
    {
      "name": "Akku-Bohrschrauber 18 V, zwei Akkus",
      "sellerItemId": "AB-18V-02",
      "buyerItemId": "200-0815",
      "standardItemId": "9520123418021",
      "quantity": 2,
      "unit": "C62",
      "unitPrice": 159.0,
      "listPrice": 189.0,
      "vatCategory": "S",
      "vatRate": 19
    },
    {
      "name": "Versandkosten",
      "quantity": 1,
      "unit": "C62",
      "unitPrice": 9.9,
      "vatCategory": "S",
      "vatRate": 19
    }
  ]
}