Scammers pretend to be existing or new business partners and take over communications by email, sending fake bank account numbers for making transfers. For example, someone posing as a new business partner sends a fake invoice for advance payment for a service or business deal.
We recommend always taking the time to check. The best way is to use a different method of communication to verify that the invoice was indeed sent by the company, and to check that the service for which the invoice has been sent has really been received.