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  1. or download this
    use checkVatService; 
use SOAP::Lite +trace => qw( debug ); 
...
$validity->readable(1); 
$validity->want_som(1); 
$response = $validity->checkVat("IE" , "1234567890");
  2. or download this
     SOAP::Data->new(name => 'requesterCountryCode', type => 'xsd:string',
+ attr => {}),
 SOAP::Data->new(name => 'requesterVatNumber', type => 'xsd:string', a
+ttr => {}),