How to invoice in the United States: what to include
The fields a United States invoice needs, how to number and date it, when to show Sales tax, the e-invoicing rules, and how to fix a mistake with a credit note.
No federal invoice content rules. Show the sales tax amount and rate separately where you collect it, and your business name as registered.
Numbering, keeping and correcting invoices
Federal law sets no numbering, language or currency rules for invoices, so a sequential number and a USD total are a matter of good practice and of what the customer and the state sales tax authority expect. What the IRS does set is how long supporting records stay on file.
Keep records for 3 years from the date the return was filed, or 2 years from the date the tax was paid, whichever is later, if a refund claim might follow. The period is 6 years when income that should have been reported is more than 25% of the gross income on the return, and 7 years for a claim of loss from worthless securities or a bad debt deduction. Keep records indefinitely if no return was filed or if a fraudulent return was filed. Employment tax records must be kept for at least 4 years after the tax becomes due or is paid, whichever is later.
Electronic invoicing in the United States
No mandatory e-invoicing. PDFs and emailed invoices are standard.
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Internal Revenue Service (IRS) and state departments of revenue before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Internal Revenue Service (IRS) and state departments of revenue.