irish-vat-invoice 2026.08.2

IE-SIM-001 — Simplified-invoice eligibility

A simplified invoice may be used for an amount not exceeding €100, or where Revenue accepts sector practice.

Profiles: simplified
Applicability: Applied only when the simplified Irish VAT invoice profile is selected.
How to address it: Confirm simplified-invoice eligibility, then add or correct the document-visible information described by the rule.