{
  "number": "RE-2026-0042",
  "type": "invoice",
  "issue_date": "2026-11-11",
  "due_date": "2026-12-11",
  "currency": "EUR",
  "buyer_reference": "04011000-12345-34",
  "order_reference": "PO-7781",
  "note": "Thank you for your order.",
  "delivery_date": "2026-11-05",
  "seller": {
    "name": "Muster Software GmbH",
    "vat_id": "DE123456789",
    "legal_registration_id": "HRB 12345",
    "electronic_address": {"scheme": "EM", "value": "billing@muster-software.de"},
    "address": {"line1": "Hauptstrasse 1", "city": "Berlin", "post_code": "10115", "country": "DE"},
    "contact": {"name": "Anna Schmidt", "phone": "+49 30 1234567", "email": "anna.schmidt@muster-software.de"}
  },
  "buyer": {
    "name": "Beispiel AG",
    "vat_id": "DE987654321",
    "electronic_address": {"scheme": "EM", "value": "invoices@beispiel.de"},
    "address": {"line1": "Marktplatz 5", "city": "Hamburg", "post_code": "20095", "country": "DE"}
  },
  "payment": {
    "means_code": "58",
    "iban": "DE02 1203 0000 0000 2020 51",
    "bic": "BYLADEM1001",
    "account_name": "Muster Software GmbH",
    "remittance_info": "RE-2026-0042",
    "terms": "Payable within 30 days without deduction."
  },
  "lines": [
    {"name": "Software licence (annual)", "quantity": 3, "unit_code": "C62", "unit_price": 499.00, "vat_category": "S", "vat_rate": 19},
    {"name": "Onboarding workshop", "description": "Remote, 2 x 4 hours", "quantity": 8, "unit_code": "HUR", "unit_price": 120.00, "vat_category": "S", "vat_rate": 19},
    {"name": "Printed manual", "quantity": 2, "unit_code": "H87", "unit_price": 24.95, "vat_category": "S", "vat_rate": 7}
  ],
  "allowances": [
    {"amount": 50.00, "reason": "Loyalty discount", "vat_category": "S", "vat_rate": 19}
  ]
}