To invoice as a freelancer in the US, send your client a written document that includes your business name and address, your EIN or SSN/TIN, the client’s name and address, a unique sequential invoice number, the issue date, payment terms (e.g. Net 30), an itemized list of services or goods with prices, applicable sales tax, and the total amount due. Most freelancers do not charge sales tax on professional services, but rules vary by state. Send the invoice as a PDF by email, store a copy for at least 7 years, and follow up if payment is overdue.
What belongs on a freelance invoice?
A correct US freelance invoice contains four blocks of information. Missing any of them is the #1 reason invoices get questioned or paid late.
1. Your business details
- Legal business name (or your full personal name if you operate as a sole proprietor without a DBA)
- Business address
- EIN (Employer Identification Number) — or SSN/ITIN if you don’t have an EIN
- Bank account details or accepted payment methods (ACH, Zelle, Stripe, PayPal, check)
2. Client details
- Client name (or business name)
- Full billing address — required for sales tax calculation in destination-based states
- Contact person and email if billing to a company
3. Invoice metadata
- Invoice number — must be unique and sequential. A common pattern is
YYYY-NNN(e.g.2026-001). - Invoice date — the date you issue the invoice.
- Due date or payment terms (Net 7, Net 14, Net 30, Due on receipt).
- Reference — purchase order number or project code, if your client uses them.
4. Line items and totals
- Clear description of each service or product
- Quantity (hours, units, or flat-rate)
- Unit price
- Per-line subtotal
- Sales tax — only on taxable items, at the correct destination rate
- Grand total in bold
Step-by-step: send your first freelance invoice
- Confirm the scope and price in writing first. Send a quote or signed agreement before any work starts. Your invoice should match it line-for-line.
- Pick an invoice number. Continue your sequence (
2026-007after2026-006). Skipping numbers is a red flag in an audit. - Itemize the work. Avoid one big “consulting services” line — show discrete deliverables, hours, or milestones. It speeds up approval at AP departments.
- Apply the correct sales tax. If you sell taxable goods or services in your state, charge the destination rate (state + county + city). Most freelance services (writing, design, consulting) are tax-exempt in most states; double-check yours.
- Set clear payment terms. Net 14 is a good default for new clients; Net 30 is the corporate standard. State the late-fee policy on the invoice itself (e.g. “1.5% per month on overdue balances”) — many states require it to be on the invoice to be enforceable.
- Export to PDF and email it. Send the invoice as a PDF attachment, not editable Word. Use a clear subject line: “Invoice 2026-007 from [Your Business] — due May 17”.
- Save a copy. The IRS recommends keeping records for at least 7 years. Store invoices in a system that backs up automatically.
Which payment terms should you use?
Payment terms are the deadline you give your client to pay. Common US terms:
- Due on receipt — best for first-time clients or small jobs
- Net 7 / Net 14 — fast cash flow, works well with small businesses
- Net 30 — the corporate default, expected by most large clients
- Net 60 / Net 90 — common in enterprise procurement, but bad for cash flow; consider an early-payment discount (“2/10 Net 30” = 2% discount if paid within 10 days)
Tip: Get paid 1.5× faster
Studies by FreshBooks and Xero have repeatedly shown that invoices with shorter, explicit payment terms (Net 7 or Net 14 instead of Net 30) and polite language (“please”, “thank you”) get paid significantly faster. Both are free to add.
Create your invoice nowHow should you number your invoices?
Invoice numbers must be unique and sequential. The IRS doesn’t prescribe a specific format, but the system has to be consistent so you can prove no invoices were skipped (which would imply hidden revenue).
Three common formats that work for freelancers:
2026-001,2026-002… — year-based, resets January 1st000123,000124… — pure sequential, never resetsACME-2026-007— client-prefixed, useful if you have a few large clients
MakingInvoices.com generates a unique sequential number automatically when you create an invoice, but you can override it.
What if your client doesn’t pay?
Most overdue invoices aren’t malicious — they’re lost in someone’s inbox. Use a calm, escalating sequence:
- Day +1 after due: friendly reminder, attach the original invoice again.
- Day +7: formal reminder mentioning your late-fee policy.
- Day +14: phone call to the AP contact; pause future work.
- Day +30: formal demand letter; consider a collections agency or small-claims court for amounts under your state’s limit (typically $5,000–$10,000).
Always keep the conversation in writing. A short email confirming a phone call (“Per our call today, you confirmed payment by Friday”) is essential evidence if you ever need it.
Quick recap
- Use unique sequential invoice numbers and a consistent format.
- Always include both parties’ full details, an itemized breakdown, and clear payment terms.
- Charge sales tax only on taxable goods/services and at the destination rate.
- Send as PDF, follow up early and politely, keep records for 7 years.
Send your next invoice in under 5 minutes
MakingInvoices.com generates a correctly formatted, US-compliant invoice with automatic sales tax, sequential numbering, and one-click PDF + email delivery — free for your first 5 invoices per year.
Create a free invoiceFrequently asked questions
Do I need an LLC to send invoices as a freelancer?
No. As a sole proprietor in the US, you can invoice clients under your own name and use your SSN or ITIN as your tax identifier. An LLC or EIN is only required if you incorporate or hire employees, but most freelancers get an EIN voluntarily to avoid putting their SSN on paperwork.
Do I have to charge sales tax on freelance services?
It depends on your state and the type of service. Most professional services (writing, design, consulting, software development) are exempt from sales tax in most states, but some — like Hawaii, New Mexico, South Dakota, and West Virginia — tax most services by default. Always confirm with your state's department of revenue.
What payment terms work best for freelancers?
Net 14 is a strong default — fast enough for healthy cash flow, polite enough for most clients. Use Due on Receipt for one-off small jobs or first-time clients, and accept Net 30 only if your client demands it (and bake the slower payment into your pricing).
Can I charge a late fee on an overdue invoice?
Yes, in most US states, but only if the late-fee policy is stated on the invoice (and ideally agreed in writing in your contract or quote). A common rate is 1.5% per month, which equals 18% annualized — the maximum allowed in many states. Check your state's usury laws before going higher.
How long do I have to keep invoices?
The IRS recommends keeping invoices and supporting records for at least 7 years. If you claim a loss for worthless securities or bad debt deduction, keep them indefinitely. Store digitally with backups — paper copies are not required.