QR code requirement: B2C invoices by high-turnover registered persons must include QR code; dynamic QR acceptable for payment cross-reference. Requires registered persons whose aggregate turnover in a financial year exceeds a specified threshold to issue B2C invoices containing a QR Code; invoices that provide a Dynamic QR code via digital display with a payment cross-reference are deemed to have a QR Code for compliance purposes.
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Provisions expressly mentioned in the judgment/order text.
QR code requirement: B2C invoices by high-turnover registered persons must include QR code; dynamic QR acceptable for payment cross-reference.
Requires registered persons whose aggregate turnover in a financial year exceeds a specified threshold to issue B2C invoices containing a QR Code; invoices that provide a Dynamic QR code via digital display with a payment cross-reference are deemed to have a QR Code for compliance purposes.
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