{
  "invoiceNumber": "CN-2026-0001",
  "documentKind": "credit_note",
  "creditNoteReasonCode": "DL8.61.1.A",
  "precedingInvoice": {
    "number": "INV-2026-0001",
    "issueDate": "2026-10-05"
  },
  "issueDate": "2026-10-12",
  "buyer": {
    "name": "Desert Rose Trading LLC",
    "trn": "100765432100003",
    "peppolId": "0235:1007654321",
    "address": {
      "street": "Corniche Road 5",
      "city": "Abu Dhabi",
      "emirate": "Abu Dhabi",
      "country": "AE"
    }
  },
  "items": [
    {
      "description": "Laptop, one unit returned",
      "quantity": 1,
      "unitPrice": 3500,
      "unitCode": "H87",
      "itemType": "G",
      "hsnCode": "84713000"
    }
  ]
}