IATA Resolution 722g, which governs the issuing of electronic tickets on neutral documents, states as follows in paragraph 6.2.3 Electronic Tickets:
Sub-paragraph 188.8.131.52 "An electronic ticket must comprise:
- Flight coupon(s) for the electronic ticket,
- Accounting coupon(s) or, optionally, electronic audit coupon(s),
- Agent's coupon(s) or, optionally, electronic agent's coupon(s),
- Paper itinerary receipt or, optionally, electronic itinerary receipt,
- Document for charges (optional)."
This means that an itinerary receipt must be provided. It must also comply with the conditions of sub-paragraph 184.108.40.206, in which the specifications are listed. However, it is not specified whether the receipt should be issued in paper or electronic format.
Accordingly, if the GDS can guarantee safe dispatch in electronic format, i.e. by email, there is no requirement for a paper copy to be printed in addition. Provided there is a guaranteed dispatch of the itinerary receipt in electronic format, paper format is not necessary and can be deactivated.
There may be legal terms in some countries requiring a paper receipt to be issued.