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In the case of invoices, some content must be taken into account. Onlien retailer are also not completly free regarding the format of an invoice.

For electronic invoices, new requirements have been in force since 2011, to recognized electronical invoices by the tax authorities as "real". Fortunately for example, it is no longer necessary to use a qualified signature on the electronic invoice in the EDI procedure. Invoices, which are sent and received in an electronic format, by EDI procedures, are electronic invoices. For example if the bill is send via e-mail as a file or by download. Invoices that are sent electronically, but received by the recipient in physical form (paper fax, etc.), are therefore not electronic invoices, but paper invoices.

The legislator wanted to put the electronic bill on an equal footing with the paper bill. For reasons of effectiveness and cost, online retailers tend to send the invoices electronically. (E-mail, PDF-file, download, e-post-letter or computer fax) ut theire are a lot of customers who demand an invoice in paper form.

The invoice recipient must give his consent to the electronic transmission (for example, tacitly paying the invoice). However, if the merchant is informed by the customer that he does not want an electronic invoice, the merchant must send the invoice to the customer in paper form.