Dynamic QR code requirement on B2C invoices mandates machine-readable payment cross-reference for specified high-turnover suppliers from the notified date. Specified registered persons whose aggregate turnover exceeds the prescribed threshold must include a Dynamic Quick Response (QR) code on B2C invoices to unregistered recipients; where the Dynamic QR code is made available via a digital display with a payment cross-reference, the invoice is deemed to contain a QR code. The notification supersedes the earlier departmental notification and becomes effective from the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
Dynamic QR code requirement on B2C invoices mandates machine-readable payment cross-reference for specified high-turnover suppliers from the notified date.
Specified registered persons whose aggregate turnover exceeds the prescribed threshold must include a Dynamic Quick Response (QR) code on B2C invoices to unregistered recipients; where the Dynamic QR code is made available via a digital display with a payment cross-reference, the invoice is deemed to contain a QR code. The notification supersedes the earlier departmental notification and becomes effective from the notified commencement date.
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