Glossary
E-invoice (IRN)
Also called: IRN, invoice registration number
Definition
An invoice reported to the government's Invoice Registration Portal, which returns a unique Invoice Reference Number and QR code that must appear on the document.
E-invoicing applies to businesses above a notified aggregate turnover threshold, for specified categories of supply. That threshold has been lowered several times since introduction.
Because it changes by notification, check whether it currently applies to you rather than relying on the limit that was in force when you last looked.