A flat sheet material for manufacturing sheets for receiving information has at least one coating applied onto a substrate. Particles that are electrically activatable particles, magnetizable particles, or electrically activatable and magnetizable particles are embedded in the coating. By activation or magnetization of the particles when arranged in an electrical or a magnetic field, information is writable, retrievable and changeable on the sheet material. The at least one coating has fine cavities that can be in the form of microcapsules containing dyes or adhesives or fragrances.