QR code requirement on B2C invoices for high-turnover registered persons; dynamic QR cross-reference suffices for compliance. An obligation is imposed on registered persons meeting a high aggregate turnover threshold to include a Quick Response (QR) code on invoices issued to unregistered recipients (B2C invoice). Where a registered person makes a Dynamic Quick Response (QR) code available through a digital display and the B2C invoice contains a cross-reference to payment using that Dynamic QR, the invoice is deemed to have the QR code for compliance.
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Provisions expressly mentioned in the judgment/order text.
QR code requirement on B2C invoices for high-turnover registered persons; dynamic QR cross-reference suffices for compliance.
An obligation is imposed on registered persons meeting a high aggregate turnover threshold to include a Quick Response (QR) code on invoices issued to unregistered recipients (B2C invoice). Where a registered person makes a Dynamic Quick Response (QR) code available through a digital display and the B2C invoice contains a cross-reference to payment using that Dynamic QR, the invoice is deemed to have the QR code for compliance.
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