Electronic invoicing guide
United States
Digital reporting requirements
Post-audit.
Obligatory
No federal mandate or obligation, the Pilot is configured to apply to B2B transactions, when active.
Authority
The participants in the Business Payments Coalition (BPC) e-invoicing pilot established the Digital Business Networks Alliance (DBNAlliance) as a nonprofit legal entity to oversee the e-invoice exchange network.
As the supervisory body, the DBNAlliance is responsible for setting policies, standards, security mechanisms, and operational guidelines to ensure the secure and interoperable exchange of electronic invoices.
Important note: The DBNAlliance is a private initiative, not a government authority, and its framework is voluntary and non-legally binding.
Platform
The platform is not a single centralized government portal like in some other countries (e.g., Italy’s SdI or Mexico’s SAT). Instead, it’s an interoperable exchange network governed by the Digital Business Networks Alliance (DBNAlliance)which:
- Coordinates Access Points (private service providers) that connect users to the network.
- Uses open, non-proprietary standards (like OASIS UBL 2.x) for interoperability.
- It is modeled after Europe’s PEPPOL framework but is private and voluntary, not government-mandated.
Format
Based on OASIS UBL 2.X for invoices and credit notes. Structured file includes:
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Supplier and customer info
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Shipping info
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Payment details (bank/card)
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Document/item-level charges, discounts, and taxes
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Item descriptions
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Notes section
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Optional attachments
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Electronic signature
Storage time
7 years from the filing of the tax return.
Reporting and processes
This country has no reporting obligations.
Process:
In the US, the four-corner network model will be implemented, which operates on a similar model to Peppol. Through access points, users will be able to send and receive electronic invoices. Everything will be done through secure AS2/AS4 channels. The chosen semantic model aims to maintain strict alignment with established and planned legal frameworks in other parts of the world to support possible global interoperability. To exchange documents in this model, companies must choose a provider, which is an Access Point that guarantees the exchange of electronic invoices in accordance with the established standard and format with all the other companies in the network.
Upcoming legislative changes
Links of Interest and documents
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