Invoice Requirements for the United States (Cross-Border)

The US has no VAT and no e-invoicing mandate — the key cross-border document is the commercial (customs) invoice used to clear goods and assess duty.

E-invoicing: Not mandatory Sales Tax Complexity: Low

For cross-border trade with the United States there is no VAT and no e-invoicing mandate. The document that matters is the commercial (customs) invoice, which U.S. Customs and Border Protection uses to clear goods and assess duty. It must identify the seller and buyer, describe each item with its HS/HTS classification, and state quantity, unit price, total value, currency, country of origin and Incoterms. Sales and use tax is levied at state level and does not appear on export invoices. There is no central format — any clear, itemised invoice in English is accepted; keep records for at least 7 years.

Generate a United States invoice

What a compliant invoice issued in United States must include

At minimum, an invoice issued in United States should carry these fields:

Invoice number Issue date Seller name Seller address Seller tax id Buyer name Buyer address Line description Quantity Unit price Total amount Currency Reason for export Hs code Incoterms Country of origin Gross weight Net weight Number of packages

Last reviewed June 9, 2026

At a glance

Ohmyfin generator
Available now
E-invoicing
Not mandatory
E-invoicing model
No mandate
Tax system
Sales Tax
Tax ID
EIN
Tax ID on invoice
Not required
Reverse charge (B2B)
No
Invoice language
EN
Local currency required
No
Keep records for
7 years
Customs invoice (goods)
Yes
Complexity
Low
SWIFT/BIC codes & payment requirements for United States Banks, correspondent data and local payment rules for United States.

Example: an invoice issued in United States

Example: an invoice issued in United States — EIN, Sales Tax
Illustrative invoice issued by a seller in United States, showing the local tax-ID label, the Sales Tax line and the fields local rules require. Schematic — not a real invoice.

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Skip the rulebook. Our generator applies these requirements automatically — the right fields, tax-ID labels, language and format for the destination country.

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Invoice requirements for other countries

Australia
Bahrain
Brazil
China
Egypt
France

This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.