Invoice QR code requirement mandates QR on B2C invoices by large registered persons; dynamic QR accepted, effective soon. Registered persons whose aggregate turnover in a financial year exceeds the prescribed threshold must issue B2C invoices containing a Quick Response (QR) code. A B2C invoice is deemed to have a QR code if the registered person makes a Dynamic QR code available to the recipient through a digital display and the invoice contains a cross-reference to payment using that Dynamic QR code. The requirement is set out by notification under the invoicing rule and commences as specified therein.
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Invoice QR code requirement mandates QR on B2C invoices by large registered persons; dynamic QR accepted, effective soon.
Registered persons whose aggregate turnover in a financial year exceeds the prescribed threshold must issue B2C invoices containing a Quick Response (QR) code. A B2C invoice is deemed to have a QR code if the registered person makes a Dynamic QR code available to the recipient through a digital display and the invoice contains a cross-reference to payment using that Dynamic QR code. The requirement is set out by notification under the invoicing rule and commences as specified therein.
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