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.
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.
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.
| Requirement | Status | Timeline |
| B2G | Voluntary | - |
| B2B | Voluntary | - |
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.
