- QR code is mandatory for both Verifactu and non-Verifactu systems in Spain
- AEAT uses QR code to determine if billing record has been sent or not
- QR code does not send receipt to AEAT, only checks if billing record is in possession
- QR code data can be used for future comparison and control purposes by AEAT
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
