Quick answer
The United States has no federal law that lists required invoice fields. In practice, an invoice should identify both parties, give a unique number and date, describe the work, and show the amount due. States that charge sales tax often require the tax to be stated separately, and the IRS expects you to keep invoices as supporting records.
Required details
Include each of these on the invoice. Some apply only above a value or for certain customers.
| Detail | What to show |
|---|---|
| Your business name and contact details | Legal or trade name, address, and email or phone, so the client knows who to pay. |
| Client name and address | The person or company you are billing. Businesses need it to support their own expense deductions. |
| Unique invoice number | Not legally required, but it keeps your records traceable and makes payments easy to match. |
| Invoice date and service or delivery date | The date you issue the invoice, and the date you did the work if different. |
| Description of goods or services | Quantities, rates, and enough detail for the client to see what they are paying for. |
| Sales tax, shown separately | Only if you collect sales tax in that state. Many states require the tax as its own line, at the combined state and local rate. |
| Total amount due and payment terms | The total, the due date or terms such as Net 30, and how to pay. |
| Exemption or resale certificate number | When you do not charge sales tax because the buyer is exempt or buying for resale, note the certificate you keep on file. |
Good to know
Contracts, government agencies, and large customers often require more, such as a purchase order number or your EIN on file. Check the client agreement before you send the first invoice.
Tax rules
Sales tax is set by each state
There is no national sales tax or VAT. Most states, plus many cities and counties, charge sales tax on goods and on some services. You collect it only where you have nexus, such as a physical presence or, for remote sellers, sales above a state economic nexus threshold.
Where you collect tax, show it separately on the invoice. If you leave it out, some states treat the full price as tax-inclusive and you owe the tax from your own margin.
Contractor payments and Form 1099-NEC
Freelancers usually give clients a Form W-9 with their taxpayer identification number instead of printing it on every invoice. A business that pays a contractor at least the reporting threshold in a year files Form 1099-NEC. For payments made in 2026 the threshold is $2,000 per payee, up from $600.
Electronic invoicing
There is no federal e-invoicing mandate for sales between businesses. A PDF sent by email is a valid invoice.
Federal agencies and many large companies require suppliers to submit invoices through their own portals, so check how each client wants to receive them.
Record keeping
The IRS generally expects you to keep records that support income and deductions for at least 3 years after you file the return. Keep them for 7 years if you claim a loss from bad debt, and for at least 4 years for employment tax records.
States set their own sales tax record periods, often 3 to 4 years, so keep sales tax invoices and exemption certificates at least that long.
Frequently asked questions
Is an invoice legally required in the US?
No federal law requires you to issue an invoice, but you need records that prove your income, and clients need invoices to support their expenses. Some states require a receipt or invoice for taxable sales.
Do I need to put my EIN or SSN on an invoice?
No. US invoices do not need a tax ID. Clients that must file Form 1099-NEC will ask for a Form W-9 instead, which keeps your Social Security number off documents you send around.
Do I charge sales tax on services?
It depends on the state. Many states tax only goods, while others tax a list of services or most services. Check the rules of each state where you have nexus.
Related terms
- Sales tax Sales tax is a consumption tax added to the price of goods and some services at the point of sale, collected by the seller and remitted to the state or local government.
- Use tax Use tax is a US state tax on taxable goods and services bought for use in a state when no sales tax was charged at purchase, typically on out-of-state or online purchases.
- Form W-9 Form W-9 is the IRS form a US business asks a contractor or vendor to complete so it has their legal name, business type, address, and taxpayer identification number.
- Form 1099-NEC Form 1099-NEC is the IRS information return a US business files to report payments for services made to an independent contractor or other non-employee during the year.
- EIN An EIN, or Employer Identification Number, is a nine-digit number the IRS assigns to a business to identify it for federal tax purposes in the United States.
- Invoice number An invoice number is a unique identifier assigned to each invoice so it can be tracked, referenced in payments, and audited.
Sources
- IRS Publication 583, Starting a Business and Keeping Records
- IRS: How long should I keep records?
- IRS: About Form 1099-NEC
Last reviewed October 22, 2026. Spot something out of date? Let us know.
This page is general information, not legal or tax advice. Rules change and depend on your situation, so check the official sources or ask an accountant before relying on it.