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Invoices are reported to an Invoice Registration Portal, which validates them and returns an Invoice Reference Number and a QR code. That reference is what makes the invoice valid.
It is not a change to how invoices are created. It is a reporting step that has to happen, and applicability turns on turnover thresholds that have been lowered over time.
An invoice without a valid IRN is not a valid tax invoice, which means your customer cannot claim input credit on it. The failure lands on them, and they will raise it with you.
So generation cannot be a batch job at month end — it has to happen as invoices are raised, with failures visible and retried.
Applicability depends on turnover thresholds, which have changed several times. Confirm the current position.
Only within a limited window. After that, a credit note is generally the route.
Failures must be visible and retried. Silent failure produces unregistered invoices nobody notices.
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