twigfiddle.com - Fiddle lohde6 v5 - Created on March 31, 2020 17:59

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{% set reportRecords = [] %}

{% set reportColumns = ['A', 'B', 'AX', 'AQ'] %}

{% for report in export.reports %}
    {% for expense in report.bills %}
        {% for vatLine in expense.billVats %}
            {% set reportRecords = reportRecords|merge([{
                'A': 'F0411Z1',
                'B': report.id,
                'AQ': vatLine.amount,
                'AX': vatLine.vat.code,
            }]) %}
        {% endfor %}
    {% endfor %}
{% endfor %}

{% autoescape false %}
    {%- for record in reportRecords %}
    {%- for column in reportColumns %}
        {{~ '"'~record[column]|default(' ')~'"' }}{% if not loop.last %},{% endif %}
    {%- endfor %}

    {%~ endfor %}
{% endautoescape %}

Format

{
  "export": {
    "reports": [
      {
        "id": 1,
        "bills": [
          {
            "billVats": [
              {
                "vat": {
                  "code": "NL0"
                },
                "amount": 6
              }
            ]
          },
          {
            "billVats": [
              {
                "vat": {
                  "code": "NL0"
                },
                "amount": 5
              },
              {
                "vat": {
                  "code": "NLA"
                },
                "amount": 4
              }
            ]
          }
        ]
      },
      {
        "id": 2,
        "bills": [
          {
            "billVats": [
              {
                "vat": {
                  "code": "NL0"
                },
                "amount": 2
              }
            ]
          }
        ]
      }
    ]
  }
}

Fiddle lohde6 v5 created on March 31, 2020 17:59 and visited 45 times

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