United States e-Invoicing Compliance Updates

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Invoicing in United States Highlights

The U.S. tax compliance is overseen by the Internal Revenue Service (IRS), with no national VAT, though 45 states and the District of Columbia impose sales taxes ranging from 0% to 10.25% plus local rates. E-invoicing is not mandatory, as the U.S. lacks a VAT system, relying instead on state-administered sales tax.

Requirements Snapshot

Tax Overview

Tax Type: Sales Tax
Tax Authority: Internal Revenue Service (IRS)
Current tax rates: No federal VAT; State sales taxes vary (e.g., 0% to 10.25%)
Currency: USD (United States Dollar)

Archival Overview

Legal archiving period: 7 years
Archive Location: Storage abroad allowed under conditions

e-Signature Overview

e-Signature required: Not required but recommended

Business-to-Business (B2B)

Model: Post Audit, Pilot based
e-invoicing obligations: Voluntary from 2024 via E-invoice Exchange Market Pilot
B2B invoicing Government Platform: None
Invoice issuance requirements: Per pilot standards
Invoice reception requirements: Per pilot standards
B2B invoice formats: Varies (e.g., UBL, Peppol BIS in pilot)

Business-to-Government (B2G)

e-invoicing obligations: Voluntary
B2B invoicing Government Platform: None
Invoice issuance requirements: Voluntary
Invoice reception requirements: Voluntary
B2B invoice formats: Agency-specific (e.g., cXML, UBL)

Verwandte Ressourcen