These rules apply to both electronic and paper invoices.

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

You might decide to get someone else to issue your electronic invoices for you.

You could agree with some or all of your customers that they'll issue electronic invoices on your behalf.

If you receive electronic invoices then you'll need to store them safely as part of your record keeping.

As with paper, you need to keep proper records of all electronic invoices you send and receive for six years.

It's wise to check that your customer can accept electronic invoices in the format you use.

The guide deals with both sending and receiving electronic invoices.

Some systems allow the supplier to create an electronic invoice which is then sent to the buyer.

How, for example, do you validate an electronic invoice that lacks an individual's signature?