What are the main fiscalization requirements for the QR code in accordance with the new fiscalization in Spain?

The latest published draft ordinance with technical and functional aspects of the new billing system and fiscalization in Spain contains information about QR codes and their content. In general, the "QR" code must have a size between 30x30 and 40x40 millimeters. The content of the “QR” code will be as follows: "URL" of the information collection or referral service by the recipient of the invoice, which will be reported at the electronic headquarters of the State Agency of Tax Administration

Invoice information that will be part of the "URL“:

1. NIF (TIN) of the person obliged to issue the invoice or receipt
2. The serial number and number of the invoice or receipt issued
3. Date of issue of the invoice or receipt
4. The total amount of the invoice or receipt

There are more rules about QR codes and what happens if an invoice or receipt is generated in electronic format.