United States · Guide
What a business invoice must show in the US (2026)
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.
The US maker applies these rules and checks your document as you type.
Which document, when
| Document | When 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' |
What each document must show
If you are not registered for Sales tax
State-level sales tax permit rules not researched.
Tax rates
Set by each state and locality
Tax numbers
| Number | Format | Check |
|---|---|---|
| EIN (employer identification number) | 9 digits, written 12-3456789 | No 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; state consumer laws not researched.
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; Locale conventions.
Sources
- www.irs.gov/publications/p583
- www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep
- www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records
- www.irs.gov/businesses/small-businesses-self-employed/employer-id-numbers
- www.irs.gov/businesses/small-businesses-self-employed/how-eins-are-assigned-and-valid-ein-prefixes
- www.irs.gov/taxtopics/tc503
- www.usa.gov/state-taxes