We are offering our customers the opportunity to receive future invoices by email as a PDF attachment (instead of by post in paper form). As a result of the redrafting of Art. 14 Paragraphs 1 and 3 of the Value Added Tax Act (UStG) by Article 5 no. 1 of the Tax Simplification Act 2011 of 01/11/11 (BGBI 2011 I p. 2131), the legal regulations concerning electronic invoicing for sales tax were revised on 01/07/11. Henceforth, invoices (without an eligible digital signature) and other documents that are sent by email can be authorised for the deduction of input tax.