Dynamic QR code requirement: high-turnover registered persons must include QR on B2C invoices, digital display accepted. B2C invoices issued to unregistered persons by registered persons exceeding the high-turnover threshold must include a Dynamic Quick Response (QR) code, subject to specified exclusions; if the Dynamic QR code is made available via digital display and the invoice contains a cross-reference to payment using that code, the invoice shall be deemed to have a QR code. This notification supersedes the earlier state notification and takes effect from the stated commencement date.
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Dynamic QR code requirement: high-turnover registered persons must include QR on B2C invoices, digital display accepted.
B2C invoices issued to unregistered persons by registered persons exceeding the high-turnover threshold must include a Dynamic Quick Response (QR) code, subject to specified exclusions; if the Dynamic QR code is made available via digital display and the invoice contains a cross-reference to payment using that code, the invoice shall be deemed to have a QR code. This notification supersedes the earlier state notification and takes effect from the stated commencement date.
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