{"api_version":"1","rule":{"code":"IE-MOD-001","title":"Structured EN 16931 syntax marker","description":"A recognised customization identifier is a readiness indicator; detailed Irish specifications remain pending.","severity":"info","ruleset":"ireland-modernisation","ruleset_version":"2026.08","profiles":["full","simplified"],"effective_from":"2026-08-15","effective_to":null,"source":{"id":"revenue-modernisation","name":"Irish Revenue \u2014 Phase One VAT Modernisation","url":"https://www.revenue.ie/en/vat/vida-vat-modernisation/large-corporates-vat-modernisation.aspx","accessed":"2026-08-15"},"applicability":"Applied to supported structured documents as a modernisation-readiness indicator.","remediation":"Use a recognised EN 16931 customization identifier where the chosen XML profile requires one.","rule_url":"/rules/IE-MOD-001"}}