EInvoicing (electronic invoicing) means the electronic invoice transmission without any paper. Every electronic invoice receives a qualified signature according to § 14 para 3 UStG to be tax complient. Usually eInvoicing is an integrated solution, where the supplier sends data that can be processed by the accounting or ERP system of the buyer (manual intervention is no longer necessary). Electronic invoices can be sent directly or through a service provider to the buyer. EInvoicing is typical for B2B bussiness.