Late payments are a significant problem that particularly affects small and medium-sized enterprises, which account for more than 90% of the businesses in various European countries. In order to address this issue and promote more transparent and efficient business practices, the European Union is moving forward with new legislation against late payments. One of the measures highlighted is the introduction of a QR code on invoices, both digital and paper.

On a national level, the Royal Decree 1007/2023, of December 5 also leans towards better veracity and authenticity of invoices through the inclusion of the QR code, as well as other rules for invoice systems or programs . One of the most significant innovations that the regulations offer is the possibility for the invoice recipient to provide voluntary information to the Tax Agency, facilitating data from the invoice’s QR code, such as issue date or total amount. This measure, which will come into force in 2025, represents a step forward towards digitalization and transparency in invoicing processes. However, this advance has generated suspicion among consultants and business owners because the implementation of new regulations and technologies can cause significant adjustments in corporate commercial and accounting processes.

Who must include QR codes in their invoices?

Within the framework of these initiatives, laws and decrees have been enacted that establish obligations for computer systems and software used in the invoicing process. For example, according to the provisions of Article 29.2.j) of the General Tax Law (LGT), a new formal obligation has been introduced in tax matters. This regulation establishes that those responsible for the production, marketing and use of computer or electronic systems and programs for accounting, invoicing or management in the field of economic activities must ensure the integrity, conservation, accessibility, legibility, traceability and inalterability of the records. Any type of omission or alteration without corresponding records is prohibited, they must also be properly certified and use standard formats to ensure their legibility.

The ministerial order clearly distinguishes between two groups which will be obligated to follow technical specifications as defined by the order. Although it has not yet been passed, it is known that QR codes will be mandatory for invoices. The new regulation will affect:

  • Firstly, manufacturers or distributors of computer systems and invoicing. When the time established by the ministerial order has finished, all software should issue electronic invoices with a QR code.
  • Secondly, freelancers and companies that send invoices to other professionals or companies. Their invoices should include a QR code for basic invoice data.


What should the QR code include?

The inclusion of the QR code on invoices will be mandatory once Royal Decree 1007/2023, of December 5 comes into force. This code will contain detailed information from the invoice. In addition, a medium level of error correction will be used for the creation of the QR, which provides a recovery of 15% of characters. This code will contain the URL of the matching service or referral of information by the invoice recipient, as well as detailed information of the invoice, to ensure the reliability of the information contained in the code.

In summary, the introduction of QR codes in invoices represents an important step towards digitalization and transparency in commercial processes. While it may generate some initial misgivings among entrepreneurs, this measure has the potential to improve corporate governance, reduce late payments and promote a fairer and more competitive business environment in the European Union.