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United States · Guide

What a business invoice must show in the US (2026)

Checked September 25, 2026 against Internal Revenue Service (IRS) guidanceRe-checked whenever the tax office announces a change, and at the start of each tax yearSources listed at the end

The US has no federal law that sets what an invoice must contain, and sales tax is set by each state and locality. The standard practice is a unique number, the date, both parties' names, a description with quantities and prices, the total, payment terms, and sales tax where your state requires it.

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Which document, when

DocumentWhen it applies
Invoice (customary)No federal invoice-content law found; IRS: 'Except in a few cases, the law does not require any specific kind of records'

If you are not registered for sales tax

Sales tax rules differ by state, so check your own state's revenue department before you show a sales tax line on an invoice. In New York, the Certificate of Authority gives you the right to collect tax on your taxable sales, and you cannot legally make taxable sales until you have received it. In California, an amount shown to a customer as sales tax on something that is not taxable is excess tax reimbursement, and it must be returned to the customer or paid to the state. Sources: New York tax bulletin TB-ST-360, California Regulation 1700, California Revenue and Taxation Code section 6901.5.

Tax rates

Set by each state and locality

Tax numbers

NumberFormatCheck
EIN (employer identification number)9 digits, written 12-3456789No check digit is published; Papertern checks the format only.

How long to keep invoices

3 years, according to IRS.

E-invoicing

No federal mandate found.

Quotes and receipts

Quotes: No federal requirement found. Receipts: No federal requirement found.

Not yet confirmed

We could not confirm these points on an official page, so Papertern does not rely on them: All state/local sales tax rates and invoice rules; Absence of e-invoicing and receipt laws.

Sources

  1. www.irs.gov/publications/p583
  2. www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep
  3. www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records
  4. www.irs.gov/businesses/small-businesses-self-employed/employer-id-numbers
  5. www.irs.gov/businesses/small-businesses-self-employed/how-eins-are-assigned-and-valid-ein-prefixes
  6. www.irs.gov/taxtopics/tc503
  7. www.usa.gov/state-taxes
General information, not tax or legal advice. Rules change and errors or omissions can happen; the dates above show when we last checked. If your situation is unusual, check with your accountant or IRS.