Checks are not electronic. If you shop at a store, the transaction record says what items you've bought. Nobody can stop the tax authorities demanding you to a

Checks are not electronic. If you shop at a store, the transaction record says what items you've bought. Nobody can stop the tax authorities demanding you to attach an invoice to every transaction a business makes. It would be trivially easy for businesses to implement it nowadays with the software they have. Many businesses do it this way already, if they use their invoicing vendor (xero,quickbooks) to accept the payment as well.