Dynamic QR code requirement: invoices by large registered persons to unregistered recipients must include QR codes. Invoices issued to unregistered recipients (B2C invoices) by registered persons exceeding the prescribed aggregate turnover must contain a Dynamic Quick Response (QR) code. Certain classes of supplies and persons are excluded as per related rule provisions. If the supplier provides the Dynamic QR code via digital display and the invoice cross-references payment using that QR code, the invoice is deemed to contain a QR code for compliance. The notification supersedes the prior state notification and specifies an effective commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dynamic QR code requirement: invoices by large registered persons to unregistered recipients must include QR codes.
Invoices issued to unregistered recipients (B2C invoices) by registered persons exceeding the prescribed aggregate turnover must contain a Dynamic Quick Response (QR) code. Certain classes of supplies and persons are excluded as per related rule provisions. If the supplier provides the Dynamic QR code via digital display and the invoice cross-references payment using that QR code, the invoice is deemed to contain a QR code for compliance. The notification supersedes the prior state notification and specifies an effective commencement date.
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