Update email address
How do I go into my Apple account and change the email address that receipts are sent to?
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Purchase receipts are sent to the Apple ID email address that is used to make the purchases. You cannot select another email address to have the receipts sent to. Additional email addresses can be used for other purposes, but not for receipts.
If you want to change the Apple ID email address because you you changed email providers and your email address, you can do that.
Change your Apple ID - Apple Support