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United States: no federal VAT and no e-invoicing or QR mandate. Sales tax is set by each state and locality (0% to about 11.5% combined). A seller must register in every state where it has a physical presence or passes the economic-nexus threshold (usually $100k; $500k in CA, TX and NY). Several states, including FL, WA, NY and TX, require the tax to be shown separately on the invoice. Keep records for 7 years.