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Chinese members please help: What is a fapiao and do I need one?

Thanks! I ll be a more informed buyer next time.

yeah, its quite tricky nowadays, usually they won't charge you, but if your seller mark the item as merchandise and ATO decided to look at the invoice inside, they may, but than that was a long shot, so I cannot say for sure.
 
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At checkout at an online Chinese store, I was presented with the options:

1. e-fapiao
2. VAT fapiao

There is a further choice of

a. Personal fapiao
b. Business fapiao

What does this mean, and do I even need this fapiao thing?
you can get the electronic invoice for after service.
 
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