eu-cross-border-vat-readiness 2026.08.1
EU-ICS-002 — EU cross-border party countries
The parties should be identified in different EU Member States.
- Profiles
- full, simplified
- Applicability
- Applied only when an intra-Community supply is explicitly represented by the invoice data.
- How to address it
- Correct the document evidence identified by the rule; VAT-number validity, transport evidence and VIES filing require separate controls.
Evidence: Irish Revenue — zero rate of VAT on intra-Community supplies