Dynamic QR code requirement for high turnover suppliers: B2C invoices must include or cross reference a usable QR code under the notification. B2C invoices issued by registered persons whose aggregate turnover in a financial year exceeds the notified turnover threshold must include a Dynamic Quick Response (QR) code, except for classes of persons excluded by specified sub-rules; if the Dynamic QR code is provided via a digital display and the invoice contains a cross-reference to payment by that QR code, the invoice is deemed to have a QR code. The notification supersedes an earlier state notification and sets the implementation date.