世界各國在推動 B2C 電子發票時,為了要識別發票的擁有者,常會在發票資 訊中加入使用者的識別資訊;然而,因為使用者會擔心交易被追蹤,抗拒使用電 子發票。
本研究提出使用零知識證明的作法讓使用者在交易時,產生不同的機密資訊, 並且利用此機密資訊產生交易的電子發票的識別資訊,之後,使用者就可在不洩 漏機密資訊的情況下,證明自己是某張電子發票的擁有者。而基於台灣電子發票 近端傳輸標準進行改良,使其在原有提供載具號碼產生發票的方法,能更進一步 產生匿名電子發票,而使用者也能因為隱私被保護更接受電子發票,本研究可望 進一步落實無紙化。

Countries around the world promote e-invoices recently. To identify buyers of trans- actions, merchants may request customer to provide their identifiable information and embed the identifiable information in e-invoices. Therefore, a person can prove that he/ she is the buyer of an e-invoice based on the identifiable information on the e-invoice. However, people may worry that merchants track their buying behaviors. Therefore, peo- ple may hesitate to use e-invoices. To address the issue, this study proposes a method to enable a person to generate different identities for different e-invoices based on zero- knowledge proof technology. Thus, the person can then prove that he or she generates identities of e-invoices without revealing secrets to generate the e-invoices.

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