Inkvoice e-invoice samples (Inkvoice 0.3.7)
===========================================

27 sample invoices made by Inkvoice 0.3.7 from test data (a fictional
freelancer, "Anna Beispiel Design", and fictional customers). They were
created through the app's normal API, the same way the invoice form and the
Send button do it.

Files
  *.xml   e-invoice XML: XRechnung 3.0 (UBL) or ZUGFeRD / Factur-X (CII,
          profile EN 16931)
  *.pdf   ZUGFeRD hybrid PDF (PDF/A-3) with the XML inside (factur-x.xml)
  reports/*-report.html   KoSIT validator report per XML file
  reports/*-mustang.xml   Mustang report per PDF (PDF/A-3 and embedded XML)

Cases
  01, 02      19 % VAT (ZUGFeRD, XRechnung)
  03          XRechnung for a public authority with a Leitweg-ID
  04, 05      19 % and 7 % on one invoice
  06, 07      10 % document discount
  08, 09      reverse charge (§ 13b UStG) to a business in Austria
  10, 11      credit note (XRechnung, ZUGFeRD)
  12, 13      Kleinunternehmer (§ 19 UStG)
  14, 15      19 % next to a zero-rated line (§ 12 Abs. 3 UStG)
  16, 17      exempt (§ 4 Nr. 21 UStG)
  18, 19      export outside the EU (§ 4 Nr. 1a UStG), customer in Switzerland
  20, 21      not subject to German VAT, customer in Switzerland
  22, 23      service date (Leistungsdatum)
  24, 25      service period (Leistungszeitraum)
  26, 27      intra-EU supply of goods (§ 4 Nr. 1b UStG) to a business in Austria,
              with the customer's address as the delivery address

How they were checked
  KoSIT validator 1.6.3 with the XRechnung configuration 3.0.2 (2026-08-31):
  27 of 27 accepted. Mustang 2.26.0: 13 of 13 PDFs valid (PDF/A-3, XML
  valid, profile EN 16931). The same check runs on every e-invoice change:
  https://github.com/pigontech/inkvoice/actions/workflows/einvoice-conformance.yml

Make them yourself
  bun run scripts/einvoice-samples.ts samples   (in the Inkvoice repository)

Not tax advice. https://inkvoice.app/e-invoicing-germany
