Quick Response code requirement: large registered persons must issue B2C invoices with QR code; dynamic display permitted. Registered persons exceeding the aggregate turnover threshold must include a Quick Response (QR) code on B2C invoices. If a Dynamic QR code is made available via digital display and the invoice cross-references payment using that Dynamic QR, the invoice is deemed to contain a QR code.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Quick Response code requirement: large registered persons must issue B2C invoices with QR code; dynamic display permitted.
Registered persons exceeding the aggregate turnover threshold must include a Quick Response (QR) code on B2C invoices. If a Dynamic QR code is made available via digital display and the invoice cross-references payment using that Dynamic QR, the invoice is deemed to contain a QR code.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.