US Invoice Requirements

Overview

In the United States, invoices serve as legally recognized documents for recording sales transactions. While requirements vary slightly by state and transaction type, certain elements are federally mandated, especially for business-to-business (B2B) sales and international trade.

Key Requirements for All Invoices

Mandatory elements include:

• Title: Clearly state "Invoice" or "Bill"
• Seller and buyer information: Full names and addresses
• Unique identification: Sequential invoice numbers
• Date details: Invoice date and payment due date
• Transaction description: Detailed list of goods/services sold
• Pricing: Quantities, unit prices, and total amounts
• Delivery information: Date of service/product delivery
• Payment terms: Accepted payment methods and late fee policies

Import/Export Specific Requirements

For international shipments, additional Customs and Border Protection (CBP) requirements apply:

• Port of entry/exit
• Country of origin
• Harmonized Tariff Schedule (HTS) classification numbers
• Currency type (gold, silver, or paper)
• All charges itemized (freight, insurance, packing costs)
• Responsible employee name at the exporter level

Additional Legal Considerations

• Language: Must be in English or include certified English translations
• Record retention: Businesses must maintain invoice records for at least 3 years
• Tax compliance: Sales tax requirements vary by jurisdiction
• Electronic invoices: Accepted under 19 CFR Part 143 when transmitted electronically

Important Notes

• B2C transactions don't legally require invoices unless specifically requested
• State governments may impose additional requirements
• Non-compliance can result in payment disputes, customs delays, or penalties

For specific implementation guidance, consult the US Customs Regulations and Federal Invoice Requirements.