More modern fax machines copy onto plain paper and these copies are as permanent as normal paper invoices.

You can send and receive invoices electronically instead of using paper invoices.

Your electronic invoices must include the same information as paper invoices.

As with paper invoices, it is not enough just to produce an electronic invoice - you must actually send it to your customer.

Just as with issuing paper invoices, whatever form of electronic invoicing you choose to use, you must be able to:

If you are unable to deal with electronic invoices you should discuss this problem with your supplier, who may agree to issue paper invoices instead.

If you receive paper invoices, you can choose to store them as scanned images on a computer system.

These requirements also apply if you store scanned images of paper invoices electronically.

Electronic invoices must contain the same information as paper invoices.

I also agree with the principle regarding the possibility of giving equal validity to electronic invoices and paper invoices.