Is PDF A/3 mandatory if my E-Invoice for B2C customer needs it in Electronic A4 format?

Clearance and Reporting
1

I have B2C Sales and my customers need them in A4 formats and not thermal. And that too elecrtonically. Do I need to give them PDF A/3 or just need to archive the XML and give Phase 2 QR in usual PDF?

2

@Ankit_Tiwari any suggestions?

3

My understanding at the moment is that you can either give the customer a PDF-file + XML-file or a single one PDF/A-3 file (with the XML as attachment inside)…
What is not clear is the Compliance level of the PDF/A-3 file if we choose to implement this. There are basically two levels to choose from, PDF/A-3a or PDF/A-3b, where the “a” level of compliance is the more strict one.

4

Dear Taxpayer,

B2C invoices must be shared in printed human readable form. It may also be shared in any digital form if customer agrees to it.