{"api_version":"1","rule":{"code":"IE-VAT-TRI-001","title":"Triangulation wording","description":"State that EC triangulation simplification applies and the recipient is liable.","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 triangulation treatment is explicitly identified.","remediation":"Add the applicable triangulation statement and recipient-liability wording.","rule_url":"/rules/IE-VAT-TRI-001"}}