{
  "invoiceNumber": "TB-2026-0098",
  "issueDate": "2026-10-07",
  "dueDate": "2026-11-06",
  "deliveryDate": "2026-09-30",
  "currency": "EUR",
  "buyerReference": "BV 2026-14 Kita Sonnenblume",
  "note": "Fiktive Beispielrechnung von NormAPI, frei nutzbar (CC0). Namen, Nummern und Konten sind erfunden.",
  "seller": {
    "name": "Trockenbau Muster GmbH",
    "vatId": "DE678912345",
    "electronicAddress": "rechnung@trockenbau-muster.example",
    "address": {
      "street": "Rheinufer 9",
      "city": "Köln",
      "postcode": "50668",
      "country": "DE"
    },
    "contact": {
      "name": "Ali Muster",
      "phone": "+49 221 4567890",
      "email": "ali.muster@trockenbau-muster.example"
    }
  },
  "buyer": {
    "name": "Beispiel Bau AG",
    "vatId": "DE789123456",
    "electronicAddress": "kreditoren@beispiel-bau.example",
    "address": {
      "street": "Kranweg 1",
      "city": "Düsseldorf",
      "postcode": "40213",
      "country": "DE"
    }
  },
  "payment": {
    "meansCode": "58",
    "iban": "DE66370501980012345678",
    "reference": "TB-2026-0098"
  },
  "paymentTerms": "Zahlbar innerhalb von 30 Tagen ohne Abzug.",
  "lines": [
    {
      "name": "Trockenbauwände, Kita Sonnenblume, 1. OG",
      "quantity": 180,
      "unit": "MTK",
      "unitPrice": 38.50,
      "vatCategory": "AE",
      "vatRate": 0,
      "vatExemptionReason": "Steuerschuldnerschaft des Leistungsempfängers (§ 13b Abs. 2 Nr. 4 UStG)"
    },
    {
      "name": "Spachtelarbeiten Qualitätsstufe Q3",
      "quantity": 180,
      "unit": "MTK",
      "unitPrice": 9.80,
      "vatCategory": "AE",
      "vatRate": 0,
      "vatExemptionReason": "Steuerschuldnerschaft des Leistungsempfängers (§ 13b Abs. 2 Nr. 4 UStG)"
    }
  ]
}