Fiscal subject related
Digital reporting (e-reporting) involves submitting tax-related data electronically to the IRS, while e-invoicing allows businesses, suppliers, and tax authorities to exchange invoice information automatically. Many modern ERP systems can extract and format invoice data for tax reporting, audits, and dispute resolution.
Many countries are adopting real-time tax compliance to reduce fraud and tax evasion. They require e-invoicing to track transactions and participants while also improving business efficiency by reducing errors and saving time on manual processing.
E-Invoicing in the USA
Unlike other countries, e-invoicing is not mandatory at the federal or state level in the U.S. However, businesses can use it voluntarily to improve tax compliance. The IRS provides identification numbers, but they are not required on electronic invoices. The U.S. government is gradually encouraging e-invoicing, including through the Business Payments Coalition (BPC) and the Federal Reserve, which tested an exchange network for B2B transactions in 2022.
What are the types of e-Invoicing in the USA?
- B2B e-Invoicing: Used by businesses to improve transaction speed and accuracy,
- B2G e-Invoicing: Some states and government agencies require suppliers to submit invoices electronically for faster processing,
- B2C e-Invoicing: Common in retail and services, allowing businesses to provide digital invoices instantly.
Who must use e-Invoicing?
No general requirement for businesses.
Some government contractors and suppliers must submit e-Invoices in states that mandate it.
The rules vary by state and industry.
How does E-Invoicing work in the USA?
- Generating and Sending Invoices
Since there are no official U.S. guidelines, businesses use different methods, such as automated systems or PDF invoices via email.
Free e-invoicing software is available to create invoices, which should include key details like business and client names, invoice numbers, dates, payment terms, and sales tax if applicable.
A clear numbering system helps organize and retrieve invoices efficiently.
- Receiving and Processing Invoices
Businesses may face system compatibility issues, making it difficult to open certain electronic invoices.
Many companies use e-invoicing service providers to ensure invoices are accessible, often using a four-corner model like PEPPOL, where both the buyer and seller have a provider.
While not required by law, the U.S. government is taking steps to promote digital invoicing, particularly in B2G transactions. In 2015, the Office of Management and Budget (OMB) encouraged federal agencies to adopt e-invoicing, but it remains optional.
E-invoicing can simplify tax compliance, improve efficiency, and reduce manual work, making it a valuable tool for businesses looking to streamline their processes.
Other news from Other countries
Colombia Updates e-Invoicing Rules for Purchasers and Public Utilities

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Understanding Finland’s VAT System

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Estonia Approves Optional Mandatory E-Invoicing from July 2025

On 18 September 2024, Estonia’s Parliament approved changes to the Accounting Act to introduce optional mandatory e-invoicing from 1 July 2025, delayed from January. This bill simplifies requirements for e-invoices, adopting the EU’s EN 16931 standard to encourage digital invoicing across both public and private sectors. It allows B2B customers to insist on e-invoices from their suppliers, streaml... Read more
Latvia: New B2B e-Invoicing and e-Reporting Requirements Effective January 1, 2026

The "Grāmatvedības likums" (Accounting Law) in Latvia mandates structured electronic invoices for all transactions, except budget institutions. The law also allows businesses to convert paper accounting documents into electronic format for storage, with the Cabinet of Ministers defining the procedure for data submission. Tax declarations can be used as supporting documents for calculated tax, and... Read more
Vietnam Introduces Draft Decree on E-Commerce Customs Procedures

The Ministry of Finance (MOF) has recommenced work on a decree outlining customs procedures for e-commerce goods, introducing a new draft ("Draft Decree") to address key aspects of cross-border e-commerce. The draft covers areas such as customs declarants, risk management, data handling, import permit exemptions, import duties, customs valuation, and procedural requirements. Regarding what the reg... Read more
The Netherlands Explores Real-Time VAT Calculations and Split Payments to Combat Tax Fraud

The Dutch tax authorities are considering real-time VAT calculations and split payments to combat VAT fraud, especially in the B2C sector. This system would ensure automatic VAT collection at the point of sale, replacing traditional tax returns. While similar models exist in Poland, Italy, and South America, challenges such as payment provider readiness and non-resident seller compliance must be a... Read more