{"api_version":"1","rule":{"code":"IE-VAT-RC-002","title":"Reverse-charge wording","description":"A reverse-charge invoice must state that reverse charge applies.","severity":"error","ruleset":"irish-vat-invoice","ruleset_version":"2026.08.2","profiles":["full"],"effective_from":"2026-08-15","effective_to":null,"source":{"id":"revenue-vat-invoice","name":"Irish Revenue \u2014 information required on a VAT invoice","url":"https://www.revenue.ie/en/vat/vat-records-invoices-credit-notes/invoices/information-required-vat-invoice.aspx","accessed":"2026-08-15"},"applicability":"Applied when the invoice data identifies reverse-charge treatment.","remediation":"Correct the VAT treatment, customer VAT information or required invoice wording identified by the finding.","rule_url":"/rules/IE-VAT-RC-002"}}