MRA Fiscalisation Explained: Hash Chain, IRN, QR Code
A plain-English guide to how MRA e-invoicing works
MRA e-invoicing uses several technical terms. Here is what they mean in plain English.
Fiscalisation
Fiscalisation is the process of registering an invoice with the MRA. When you issue an invoice through your EBS, the EBS sends the invoice details to the MRA. The MRA registers it and returns an IRN.
IRN (Invoice Registration Number)
The IRN is a unique number that the MRA assigns to each fiscalised invoice. The IRN stays inside your EBS. It is not printed on the customer invoice.
QR code
The MRA returns a QR code (in Base64 PNG format) that goes on the customer invoice. Customers (and the MRA) can scan this QR code to verify the invoice.
Hash chain
Each invoice has a hash that depends on the previous invoice's hash. This makes it impossible to alter historical invoices without detection.