{
  "invoiceNumber": "GU-2026-0007",
  "issueDate": "2026-10-12",
  "typeCode": "381",
  "precedingInvoices": [
    {
      "number": "RE-2026-1001",
      "issueDate": "2026-10-01"
    }
  ],
  "dueDate": "2026-10-26",
  "deliveryDate": "2026-09-28",
  "currency": "EUR",
  "buyerReference": "4500012345",
  "note": "Fiktive Beispielrechnung von NormAPI, frei nutzbar (CC0). Namen, Nummern und Konten sind erfunden.",
  "seller": {
    "name": "Muster Software GmbH",
    "vatId": "DE123456789",
    "electronicAddress": "rechnung@muster-software.example",
    "address": {
      "street": "Beispielstraße 12",
      "city": "Berlin",
      "postcode": "10115",
      "country": "DE"
    },
    "contact": {
      "name": "Maria Muster",
      "phone": "+49 30 1234567",
      "email": "maria.muster@muster-software.example"
    }
  },
  "buyer": {
    "name": "Beispiel Handel AG",
    "electronicAddress": "einkauf@beispiel-handel.example",
    "address": {
      "street": "Handelsweg 3",
      "city": "Hamburg",
      "postcode": "20095",
      "country": "DE"
    }
  },
  "payment": {
    "meansCode": "58",
    "iban": "DE34200505501234567890",
    "reference": "GU-2026-0007"
  },
  "paymentTerms": "Wir überweisen den Betrag innerhalb von 14 Tagen auf Ihr Konto.",
  "lines": [
    {
      "name": "Softwareentwicklung ERP-Schnittstelle, nicht erbrachte Stunden",
      "description": "Gutschrift zu Rechnung RE-2026-1001",
      "quantity": 4,
      "unit": "HUR",
      "unitPrice": 95.00,
      "vatCategory": "S",
      "vatRate": 19
    }
  ]
}