QR code requirement mandates B2C invoices include QR codes for high-turnover registered persons, with dynamic QR cross-references accepted. The notification mandates that a B2C invoice issued by a registered person whose aggregate turnover exceeds the high-turnover threshold must include a QR code; provision is made that a B2C invoice containing a cross-reference to payment via a digitally provided Dynamic QR code shall be deemed to have a QR code. The obligation is grounded in the sixth proviso to the invoicing rule and is set to commence on a specified future date.
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QR code requirement mandates B2C invoices include QR codes for high-turnover registered persons, with dynamic QR cross-references accepted.
The notification mandates that a B2C invoice issued by a registered person whose aggregate turnover exceeds the high-turnover threshold must include a QR code; provision is made that a B2C invoice containing a cross-reference to payment via a digitally provided Dynamic QR code shall be deemed to have a QR code. The obligation is grounded in the sixth proviso to the invoicing rule and is set to commence on a specified future date.
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