Dynamic QR code requirement: B2C invoices from high-turnover registered persons must include dynamic QR codes and cross-references. Notification requires B2C invoices issued by registered persons above a specified high-turnover threshold to include a Dynamic Quick Response (QR) code, subject to existing exclusions; a B2C invoice that cross-references payment via a Dynamic QR code displayed digitally is deemed to contain a QR code. The notification supersedes an earlier state notification and becomes effective on the stated future date.
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Provisions expressly mentioned in the judgment/order text.
Dynamic QR code requirement: B2C invoices from high-turnover registered persons must include dynamic QR codes and cross-references.
Notification requires B2C invoices issued by registered persons above a specified high-turnover threshold to include a Dynamic Quick Response (QR) code, subject to existing exclusions; a B2C invoice that cross-references payment via a Dynamic QR code displayed digitally is deemed to contain a QR code. The notification supersedes an earlier state notification and becomes effective on the stated future date.
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