QR code requirement for B2C invoices: dynamic QR availability and cross-reference satisfy the QR obligation for large taxpayers. Invoices issued by registered persons to unregistered recipients (B2C invoices) must include a Quick Response (QR) code when the registered person exceeds the prescribed aggregate turnover threshold; an invoice is deemed to have a QR code where a Dynamic QR code is made available via a digital display and the invoice contains a cross-reference to the payment using that Dynamic QR code.
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Provisions expressly mentioned in the judgment/order text.
QR code requirement for B2C invoices: dynamic QR availability and cross-reference satisfy the QR obligation for large taxpayers.
Invoices issued by registered persons to unregistered recipients (B2C invoices) must include a Quick Response (QR) code when the registered person exceeds the prescribed aggregate turnover threshold; an invoice is deemed to have a QR code where a Dynamic QR code is made available via a digital display and the invoice contains a cross-reference to the payment using that Dynamic QR code.
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