A dynamic QR code is a QR code with a short redirection URL encoded in it. The information you’re trying to communicate isn’t encoded in the QR code itself, like a static QR code. Instead, the information you’re trying to communicate is on a website, and a dynamic QR code redirects to that website.
If you use a dynamic QR code, you can capture where, when, and with what device a code was scanned. The implications for this in marketing campaigns is enormous
Source Taxguru
