QR Code Generation and Validation

What is a QR Code in E-Invoicing?

A QR code is a type of matrix barcode made up of black and white squares, readable by QR code scanners or smart device cameras via the NRSMBS app.

How QR Codes Work

1. When an invoice is created, the system generates an Invoice Reference Number (IRN)
2. The IRN and timestamp are encrypted using the taxpayer's cryptographic key
3. This encrypted data is encoded into a QR code
4. The QR code is printed on or attached to the invoice

Validation Process

• Buyers can scan the QR code using the MBS 360 Mobile Application
• The app decrypts the QR code and validates the invoice against NRS records
• This confirms the invoice is authentic and has been reported to NRS

Security Features

• Cryptographic encryption prevents QR code forgery
• Timestamp inclusion prevents replay attacks
• NRS validation ensures the invoice has been properly submitted
• Tamper detection — any modification to the invoice invalidates the QR code