本個案描寫我國針對企業對消費者之B2C電子發票無紙化過程的兩個主要推動階段中，從專案推廣目標的設定、企業與消費者的適應作法，以及消費者因應新作法的接受角度的面向作說明，探討使用者面對存在的習慣與既定的規則下，資訊技術與推動策略為何，以逐步讓使用者認同與接受的過程。
本論文採用A/B個案設計模式。個案A探討無紙化到有紙化電子發票的關鍵決策，說明從99年試辦期開始，推動一個全新的無紙化目標，推動初期就開始遇到阻力，包含多載具的應用，消費者身上需要攜帶多張卡片的情形，以及消費者因為無紙化作業後所回饋的聲音，團隊如何透過技術導向的作法來滿足消費者的聲音，同時又能達成電子發票的推動績效。個案B探討無紙化目標的推動長路，說明從101年開始，為電子發票的全面推動期，未使用電子發票服務的消費者在所拿到的發票都變更為紙本電子發票。此時團隊面臨必須相容於統一發票的各項壓力，以及無紙化變成有紙化的諸多質疑，都需要持續地進行宣導與溝通。另外如何以業務導向的作法，來持續提昇電子發票的成長率，亦讓團隊開始思考突破瓶頸的作法。
本個案討論技術邏輯與商業規則在專案執行中的作法與差異，並在推動中與消費者原本習慣的衝突中，團隊如何應用科技與顧及既有體制的情形下，來持續滿足終端需求而達成任務的要求。本個案之研究希望能藉由實際個案之發展經驗與理論之結合印證，提供企業在執行創新應用與服務推動之參考。相關理論為IT邏輯、習慣領域、任務科技適配模式、體制理論。

The case described the two main stages of business-to-consumer (B2C) paperless electronic invoicing project in terms of the project objectives, business rules and consumers’ behaviors, and the new practices in response to consumer acceptance including the user habits and the existed rules as well. The case A described the key decisions to promote a new paperless objective to encounter the resistance, including multi-carrier applications and consumer feedback after the new process. In case B, the team kept to promote the paperless objectives while the team confronted with a big problem - how to be compatible with the previous invoice process and the paper-based paperless invoice as well. The team needed not only to continue to carry out advocacy and communication but also to break the bottleneck in practice. Several theories such as IT logic, habit domains, task-technology fit and institutional theory have been employed as the lens for the case discussions.

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