The U.S. is the only major economy in the world without a federal VAT or GST system. As sales tax is levied, reported and administered at a state and local level with no input tax credits or recovery, formal invoicing content requirements have not really developed. While e-invoicing is the clear direction of travel for governments and tax authorities around the globe, one of the challenges for the U.S. market is that there is no central government authority, either at the federal or state level to establish and administer a framework or mandate for e-invoicing across America. The United States Congress could mandate a framework but only for interstate transactions (as the Commerce Clause of the United States Constitution provides that the Congress shall have the power to regulate interstate and foreign commerce only). If this happened, it could convince states to adopt the same framework for intrastate sales. There is already a state level e-standard organisation that does create uniformity in how states and industry transmit e-documents.
Source Avalara
