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Invoicing in the USA: What Freelancers Need to Know

Stand: 29.03.2026

The USA works fundamentally differently from Europe. There is no federal VAT system, no SEPA, no IBAN. European freelancers with US clients need to understand the specifics to avoid payment delays and tax issues.

Invoice Requirements

The USA has no federal law prescribing invoice contents like the EU. However, US businesses expect professional invoices with: name and address of both parties, invoice number, invoice date, description of services, amount and payment terms (e.g. 'Net 30').

Important: Your US client may ask you to complete a W-8BEN form. This IRS form confirms your status as a foreign taxpayer and can prevent 30% withholding tax on your payments (if a double taxation treaty exists).

Payment Method

The USA does not use the IBAN system. Domestic US transfers use ABA Routing Number + Account Number. For international transfers to you, your US client uses SWIFT with your IBAN and BIC. Alternatively, services like Wise, PayPal or ACH transfers are often used.

Mappli displays your IBAN and BIC on the invoice along with your invoice number as reference. This is the standard for international transfers from the USA to Europe.

Taxes and Specifics

The USA has no VAT/GST system at the federal level. Sales tax is state-level and typically only applies to the sale of goods to consumers, not B2B services. You issue your invoice without any tax.

Reverse charge does not exist in the USA. Double taxation treaties (DTTs) between Switzerland/EU and the USA can reduce withholding tax on certain income. Check if your country has a DTT with the USA and complete the W-8BEN form in time.

What Mappli Does Automatically

When you create an invoice for a US client in Mappli:

• IBAN and BIC are correctly displayed for international SWIFT transfers
• Invoice is created without VAT/sales tax
• Invoice number displayed as payment reference
• Invoice language selectable (English, German, French or Italian)

Sources

• IRS — IRS (Internal Revenue Service): US tax authority. Information on tax obligations for foreign service providers. irs.gov ↗
• W-8BEN Form — IRS Form W-8BEN: Confirmation of foreign taxpayer status to avoid 30% withholding tax. irs.gov ↗
• SWIFT/BIC — SWIFT/BIC standard for international bank transfers. Required for payments from the USA to Europe. swift.com ↗

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