Invoice Requirements USA: What to Include
Unlike the EU, the US doesn't mandate specific invoice fields. But best practices ensure you get paid and stay compliant.
No Federal Invoice Mandate
Unlike EU countries, the US has no federal law mandating specific invoice fields. However, best practices and state sales tax requirements create de facto standards.
Recommended fields: • Your business name and contact info • Client's name and address • Invoice number (sequential) • Invoice date and due date • Description of services/goods • Quantities and rates • Subtotal, tax (if applicable), and total • Payment terms and methods
Sales Tax Considerations
If you sell taxable goods or services: • Show sales tax separately on the invoice • Include your state sales tax permit number • Apply the correct rate for the buyer's location (destination-based states)
Services are generally not subject to sales tax in most states, but some states (Hawaii, New Mexico, South Dakota, West Virginia) tax services broadly.
1099 Reporting Connection
When clients pay you $600+ in a year, they must issue a 1099-NEC. Your invoices help them track payments.
Include your EIN or SSN on a W-9 (not on invoices) so clients can file 1099s correctly.
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