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fix: improve invoice handling for the electronic invoice

Zusammengeführt Henning Leutz schlägt vor, next-2.x in main zu mergen.

This commit offers a more detailed pricing calculation, including Net and Gross pricing for the electronic invoice export. It adds essential support for VAT calculation for invoice articles. It also includes the quantity into the gross price calculation which was previously based only on the net price. This could help in maintaining proper financial records. We also replaced the implicit variable declaration with explicit variable assignment for better code readability.

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