{"api_version":"1","rule":{"code":"IE-SIM-001","title":"Simplified-invoice eligibility","description":"A simplified invoice may be used for an amount not exceeding \u20ac100, or where Revenue accepts sector practice.","severity":"error","ruleset":"irish-vat-invoice","ruleset_version":"2026.08.2","profiles":["simplified"],"effective_from":"2026-08-15","effective_to":null,"source":{"id":"revenue-simplified","name":"Irish Revenue \u2014 other types of VAT invoices","url":"https://www.revenue.ie/en/vat/vat-records-invoices-credit-notes/invoices/other-types-vat-invoices.aspx","accessed":"2026-08-15"},"applicability":"Applied only when the simplified Irish VAT invoice profile is selected.","remediation":"Confirm simplified-invoice eligibility, then add or correct the document-visible information described by the rule.","rule_url":"/rules/IE-SIM-001"}}