For Electronic Tax Invoices, it is mandatory to generate and print QR code encoded in Base64 format with up to 500 characters that must contain the fields specified
in the below table as per Annex (2) of the Controls, Requirements, Technical Specifications and Procedural Rules for Implementing the Provisions of the E-Invoicing
Regulation.
● The QR code fields shall be encoded in Tag-Length-Value (TLV) format with the tag values specified in the “Tag” column of the adjacent table.
● The TLV encoding shall be as follows:
○ Tag: the tag value as mentioned above stored in one byte
[for tags 1 to 5]
○ Length: the length of the byte array resulted from the UTF8 encoding of the field value. The length shall be stored in one byte.
○ Value: the byte array resulting from the UTF8 encoding of the field value.
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