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United States

Exceed compliance requirements with InvoiceAgility

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)

International trade process diagram showing foreign supplier in UK and buyer in Spain, with detailed AR/AP processes, tax invoice flow, shipping documentation, and port procedures including export/import licenses and tariff handling.
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