E-invoicing compliance and regulatory updates - United States

Electronic Invoicing in United States

Is e-invoicing mandatory in the United States?

E-invoicing is not mandatory in the United States, which follows a post-audit invoicing model.

Who is affected?

There is no legal obligation for businesses to issue or receive electronic invoices.

Compliance requirements

Since e-invoicing is not legally required, there are no mandatory compliance requirements for issuing or receiving e-invoices.

Some federal agencies may require B2G electronic invoicing through The Invoice Processing Platform.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines 

• No upcoming deadlines

Standards & Platforms  

Platform

There is no centralized national e-invoicing platform in the United States.

Some federal agencies may require B2G electronic invoicing through The Invoice Processing Platform.

An industry-driver interoperability network (similar to Peppol) is growing, called DBNAlliance. While there is no e-invoicing mandate, several other regulations like SOX and HIPAA, may affect invoice processing.  

What formats are required in the United States?

There are no mandatory formats.

Archiving in the United States

What are the archiving requirements in the United States?

Digital invoice archiving is permitted. The default retention period is 7 years. It is recommended to ensure the readability, integrity, and authenticity of stored invoices.

Legal invoice

• For suppliers: The legal invoice is the version sent to the recipient in the format they receive. If sent via email, the email is part of the legal invoice.
• For buyers: The legal invoice is the version received from the supplier in the format it was originally sent. If sent via email, the email is part of the legal invoice.

Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Key Actions  

• Archiving – Archive invoices for at least 7 years, ensuring data quality, integrity, and accessibility.
• Engage with stakeholders – Invoice senders and receivers should collaborate with their trading partners to explore electronic invoicing. This can drive cost savings, automation, and process efficiency.

Supplier requirement: E-invoicing is voluntary. Suppliers may use any format agreed upon with the buyer.

Buyer requirement: E-invoicing is voluntary. Buyers must accept invoices in the agreed-upon format.

Archiving requirement: Digital archiving is allowed, with a standard retention period of 7 years.