Group 1 - The article emphasizes the legal validity of electronic invoices, which can be used for accounting, reimbursement, insurance, and warranty purposes, thus protecting consumer rights [3][4]. - It highlights that individual consumers do not need to provide taxpayer identification numbers or other documentation when requesting a value-added tax (VAT) invoice for goods, services, or intangible assets [3][4]. - The article mentions that electronic invoices are fully digital, do not exist in paper form, and have the same legal effect as paper invoices, making them more convenient and secure [4]. Group 2 - The article references a notification from the State Administration of Taxation regarding the optimization of tax services related to the transition from business tax to VAT [4].