"Fiscal invoice” means a receipt that—

  • is notifying an obligation to make a payment and includes a tax invoice
  • is issued from an EFD to acknowledge that a transaction has occurred between a business and a customer; and
  • has printed on it the fiscal data and other information relating to the transaction specified in regulation 12(2);

The taxpayer has to generate QR code from verification URL and print textual representation of fiscal invoice and QR code. In case fiscal invoice is delivered in electronic form, verification URL could be rendered as ‘clickable’ hyperlink in email or web page.