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    <title>Class of registered person required to issue invoice having Dynamic Quick Response (QR) code</title>
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    <description>Registered persons whose aggregate turnover in any preceding financial year from 2017 18 onwards exceeds the prescribed high-turnover threshold must issue B2C invoices with a Dynamic QR code, subject to specified sub rule exclusions; a Dynamic QR made available via digital display with a payment cross-reference is treated as containing the QR code.</description>
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      <description>Registered persons whose aggregate turnover in any preceding financial year from 2017 18 onwards exceeds the prescribed high-turnover threshold must issue B2C invoices with a Dynamic QR code, subject to specified sub rule exclusions; a Dynamic QR made available via digital display with a payment cross-reference is treated as containing the QR code.</description>
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