(1) Subject to subsection (2) , for the purposes of any provision under this Act in relation to an invoice, a taxable person shall be treated as having issued an invoice to a purchaser notwithstanding that there is no delivery of any equivalent document in paper form to the purchaser if the requisite information is recorded in a computer and -

(a) is transmitted to the purchaser by electronic means; or

(b) is produced on any material other than paper and is delivered to the purchaser.

(a) have obtained the Director General's approval in writing -


(i) to transmit the document by electronic means, or to produce the document by means of a computer on any material other than paper and to deliver that document; or

(ii) to receive the document through that transmission or delivery,
subject to such conditions as he may deem fit to impose; and

(b) comply with such requirements as may be determined by the Director General.