irish-vat-invoice 2026.08.2
IE-VAT-RC-001 — Reverse-charge customer VAT number
A reverse-charge invoice must show the customer VAT number.
- Profiles
- full
- Applicability
- Applied when the invoice data identifies reverse-charge treatment.
- How to address it
- Correct the VAT treatment, customer VAT information or required invoice wording identified by the finding.
Evidence: Irish Revenue — information required on a VAT invoice