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In order to implement the paper-free electronic invoices, the Ministry of Finance (M.O.F) has added the exclusive awards for cloud invoices and developed the official APP of the "Uniform Invoice Lottery Redemption" to encourage people to deposit their cloud invoices on vehicles when they consume.
This study uses the Independent-Sample T Test to analyze the people's willingness to use vehicles and donate cloud invoices collected from the retail, catering and wholesale industries during 2016 to 2020.
The empirical results found that there was no significant influence in the early stage when the M.O.F executed exclusive awards for cloud invoices. However, the later stages and the launch of "Uniform Invoice Lottery Redemption" APP significantly increased the usage rate of vehicles but it also reduced the donation rate of cloud invoices. The result shows that the secure and convenient vehicles and redemption services and the uniform invoice award policy do have a positive influence on the promotion of cloud invoices, but it also have an impact on the people’s willingness to donate their cloud invoices.
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