The newly developed marketing channel of electronic commerce (EC) is different from traditional channels and has been promoted by the government for a period of time. In EC, integrated information is not only provided to the enterprises involved but the procedures needed for trade are fewer, promoting environmentally friendly practices. It has, however, caused great variation in the business environment. The e‐invoice plays a vital role in keeping track of cash and business information, and its implementation will help to convert the whole supply chain to electronic form and lower overall operational costs. At present, e‐invoices are only used in certain situations such as for online shopping, for electronic purchases by suppliers, in value‐added networks, and so on. They are not applied in daily life or used by the public. However, a mobile e‐invoice system can be designed to connect the e‐invoice to the Web for the ordinary user. In this era of the mobile interactive Internet use, where individual computers interact with one another, this will help in the application of many kinds of network and real‐life services. © 2012 Wiley Periodicals, Inc.