Expanding on previous works that involved the scattering of electrons by atoms, we use the wave-packet propagation scheme of Dollard to define multipole moment creation, destruction and transfer cross sections for elastic and inelastic scattering of electrons by ions. We find that our cross section formulae for inelastic scattering agree with those obtained by Fujimoto and coworkers, who used semi-classical collision theory and the impact approximation, but differ from the expressions obtained by them for elastic scattering cross sections. This latter result is due to the fact that Dollard’s theory takes into account the concept that, in the case of electron–ion scattering, the incident and scattered electrons are asymptotically not free. In addition, we apply the Gell-Mann–Goldberger (‘two-potential’) formula in order to provide an unambiguous definition of elastic cross sections, as well as to provide a convenient way of obtaining practical expressions associated with well-established methods, such as the Coulomb–Born and distorted-wave approximations. The present theoretical framework will be the basis for numerical calculations considering specific examples in a future work.