Electronic Invoicing, the next steps towards digital government” on 30 April. The report is a welcome indication of the seriousness with which the issue is taken in government. It is also a sensible document which does not fall into the trap of underestimating the complexities of the subject. I particularly liked that, although it favours some form of overt or covert mandating of eInvoicing, it does not mandate any particular technical means of achieving this. Inevitably, when reading the document, questions arise and I explore a couple of them here. These are not intended to be criticisms of the work of the inquiry team, more ‘thoughts occasioned by’ the document and also as indications of some of the difficult issues facing them.