Dynamic QR code requirement: large taxpayers must include QR on B2C invoices; digital display cross reference accepted. Registered persons exceeding the specified aggregate turnover threshold must include a Dynamic QR code on B2C invoices, except for persons and supplies excluded under the cited sub rules; where the Dynamic QR code is provided via digital display, a B2C invoice containing a cross reference to payment by that code is deemed to have the QR code. The notification supersedes the earlier notification and comes into force on the stated commencement date.
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Dynamic QR code requirement: large taxpayers must include QR on B2C invoices; digital display cross reference accepted.
Registered persons exceeding the specified aggregate turnover threshold must include a Dynamic QR code on B2C invoices, except for persons and supplies excluded under the cited sub rules; where the Dynamic QR code is provided via digital display, a B2C invoice containing a cross reference to payment by that code is deemed to have the QR code. The notification supersedes the earlier notification and comes into force on the stated commencement date.
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