{"api_version":"1","rule":{"code":"EU-ICS-004","title":"VAT exemption reason","description":"An exemption reason or code should identify the treatment.","severity":"error","ruleset":"eu-cross-border-vat-readiness","ruleset_version":"2026.08.1","profiles":["full","simplified"],"effective_from":"2026-08-15","effective_to":null,"source":{"id":"revenue-ics","name":"Irish Revenue \u2014 zero rate of VAT on intra-Community supplies","url":"https://www.revenue.ie/en/vat/goods-and-services-to-and-from-abroad/intracommunity-supplies/supplies-of-goods-to-businesses-in-the-european-union-eu.aspx","accessed":"2026-08-15"},"applicability":"Applied only when an intra-Community supply is explicitly represented by the invoice data.","remediation":"Correct the document evidence identified by the rule; VAT-number validity, transport evidence and VIES filing require separate controls.","rule_url":"/rules/EU-ICS-004"}}