What to Do If You Cannot Issue Invoices With the QR

If there is no connection to SDH (which provides the QR code to be printed on the invoice) or the Billing Software is not working correctly, issuing an invoice on paper is acceptable only as an exceptional measure (presumably in B2C cases).

A provisional receipt may be delivered, which — once the SIF becomes available again — must be replaced by the corresponding official invoice, compliant with the Billing Obligations Regulation (RD 1619/2012) and RD 1007/2023 (including its tax QR and the generation, storage, or submission of the corresponding billing record to AEAT).