by electronic means

as defined in Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation…, Article 3, point (12) (Definitions)

using electronic equipment for the processing, including digital compression, and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means;

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Also defined in

Directive (EU) 2015/1535 of the European Parliament and of the Council of 9 September 2015 laying down a procedure for… 32015L1535, a1.c1.lb.rii
that the service is sent initially and received at its destination by means of electronic equipment for the processing (including digital compression) and storage of data, and entirely transmitted, conveyed and received by wire, by radio, by optical means or by other electromagnetic means;
Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of… 32010R0904, Article 2(1), point (p)
using electronic equipment for the processing (including digital compression) and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means;