What to include on an invoice (U.S. checklist)
No federal law lists what an ordinary business invoice must contain. Customers, accountants and tax authorities still expect the same core details, and some states, trades and government customers add their own.
The checklist
- Your business name, address, phone and email, plus any trade name (DBA).
- The customer’s name and billing address (and the ship-to address if goods go elsewhere).
- A unique invoice number such as INV-1001. Sequential numbers make payments and audits easier.
- The invoice date and, for services, the service date or period.
- Itemized lines: description, quantity, unit and rate, with the amount of each line.
- Sales tax as its own line when you charge it, with the rate and amount. See sales tax on invoices.
- The total, deposits received and the balance due.
- Payment terms and due date, for example “Net 30, due 11/07/2026”. See payment terms explained.
- How to pay: ACH or wire details, who to make a check out to, or a payment link.
- The customer’s PO or contract number if they gave you one. Large companies and agencies often cannot pay without it.
Useful extras
- Your EIN (not required on an invoice; never print your Social Security number).
- Your sales tax permit number if you collect sales tax.
- A license or registration number where your state or trade requires it, for example for contractors.
- The customer’s exemption or resale certificate number when you invoice without tax. See invoicing a tax-exempt customer.
- Late-payment wording, only if the customer agreed to it. See late fees on invoices.
Is there a required format?
No. A PDF sent by email is a normal, valid invoice, and the United States has no e-invoicing mandate for private business-to-business sales (as of October 2026). Some customers, mostly large companies and government agencies, require their own portal or format; that comes from their purchasing terms, not from a law that applies to every business. For federal contracts see invoicing the federal government.
Frequently asked questions
Does an invoice need a signature?
No. A normal business invoice does not need a signature. Contracts and quotes are where signatures matter.
Does the invoice number have to be sequential?
No law requires it for ordinary invoices, but a unique, sequential number is the best practice because it makes payments, reminders and audits easier.
Can I send an invoice by email only?
Yes. A PDF by email is a valid invoice. Keep a copy of exactly what you sent.
Related
- Payment terms (Net 30)Invoice payment terms explained: Net 30, Due on Receipt, 2/10 net 30
- Sales tax on invoicesSales tax on invoices: what small businesses need to know
- Keeping invoicesHow long to keep invoices and business records
- Step-by-step guideHow to create an invoice in 10 steps
This page is general information as of October 2026. Rules differ by state and industry; check your situation with a tax professional or your state’s revenue department.