Writing an Invoice

Question: Is it appropriate or even legally acceptable to send an invoice by e- mail attachment OR do I have to produce a hard copy? (a little new to
the game)

Answers:

I'd recommend a PDF or HTML file.

I'm not a lawyer, but I know that I've ordered software
products over the Net and I've been billed via an HTML
attachment. It is certainly appropriate, and this method is
used by serious companies.

Just make sure your client is are expecting your email, and
that you send it to the appropriate person or department -
accounts payable or your immediate supervisor there or
whoever.

I do both. I send a digital copy (in my case a scan of the handwritten
invoice) to get the bureaucratic procedure started and on the same day
put the paper invoice in the snail mail.
This way my customer's accounting department has to work even harder
to find an excuse to delay payment ;_).

any freelancers and small businesses work on a "heshbon iska" (proforma invoice) which enables you to fax or email the bill and then when you receive payment to issue the tax invoice (heshbonit mas). This has to be sent in hard copy. This means that you don't have to pay the VAT to the govt until you get paid. Which can help with cash flow. Some big companies will not accept a heshbon iska by email or fax as they want it stamped and signed, in which case you have to mail it by snail mail.

For most of my clients, I email the proforma and then mail the tax invoice once I receive payment.

For any designers on the list, unless the regulations have changed, we are not permitted to write a 'heshbonit iska'. Only certain professions can. Personally, I get round this by issuing something called 'Summary of Costs' or 'Sikum Hozot' ie the word 'heshbonit' doesn't appear. You should check with your accountant.

It is quite legal to generate an electronic pro forma invoice. This should include VAT if the work is done in Israel by an Israeli or for an Israeli or Israel based company. If the work is done for an overseas client you do not include VAT. However, immediately on receipt of payment you must send a combined invoice/receipt to your client.