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A purchase order is the document you, the buyer, send to a supplier to formally order goods or services at an agreed price. This free purchase order generator lets you build a clean, professional PO in minutes and download it as a PDF, with no signup required. Fill in your details, list what you're ordering, and send it.

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Formally order goods or services from a supplier. Send it before the supplier delivers or invoices.

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Purchase Order rules by jurisdiction

Each figure below is taken from the tax authority or statute that sets it, and links to the official page it came from so you can check it yourself.

How long businesses must keep invoices, receipts and supporting financial records, by jurisdiction

Tax-authority record retention rules for business books, invoices and supporting documents in the United States, United Kingdom, Canada, Australia and the European Union, as stated on the official pages fetched on 2026-09-15; it does not cover non-tax obligations (company law, employment law, industry regulators) or country-by-country EU implementations.

How long businesses must keep invoices, receipts and supporting financial records, by jurisdiction. Tax-authority record retention rules for business books, invoices and supporting documents in the United States, United Kingdom, Canada, Australia and the European Union, as stated on the official pages fetched on 2026-09-15; it does not cover non-tax obligations (company law, employment law, industry regulators) or country-by-country EU implementations. Each row links to the official source it was taken from.
Jurisdiction
United States (federal income tax)
Minimum retention period
3 years, extended to 6 years where unreported income exceeds 25% of gross income shown on the return; 7 years for a worthless securities or bad debt claim; indefinitely if no return is filed or a fraudulent return is filed
What it applies to
Records supporting an income tax return, under the period of limitations for that return
Authority
IRS — How long should I keep records?
Source
Internal Revenue ServiceHow long should I keep records? (Small Business/Self-Employed) · Page Last Reviewed or Updated: 30-Jun-2026
Jurisdiction
United States (employment taxes)
Minimum retention period
At least 4 years
What it applies to
Employment tax records, measured after the date the tax becomes due or is paid, whichever is later
Authority
IRS — How long should I keep records?
Source
Internal Revenue ServiceHow long should I keep records? (Small Business/Self-Employed) · Page Last Reviewed or Updated: 30-Jun-2026
Jurisdiction
United Kingdom — self-employed / sole trader
Minimum retention period
At least 5 years after the 31 January submission deadline of the relevant tax year
What it applies to
Business records supporting a Self Assessment tax return
Authority
HMRC / GOV.UK — Business records if you're self-employed: How long to keep your records
Source
HM Revenue & Customs (GOV.UK)Business records if you're self-employed: How long to keep your records
Jurisdiction
United Kingdom — limited company
Minimum retention period
6 years from the end of the last company financial year they relate to, or longer in stated cases
What it applies to
Company accounting records, including invoices, receipts, contracts, bank statements and records needed for annual accounts and the Company Tax Return
Authority
HMRC / GOV.UK — Running a limited company: Company and accounting records
Source
HM Revenue & Customs / Companies House (GOV.UK)Running a limited company: your responsibilities — Company and accounting records
Jurisdiction
Canada
Minimum retention period
6 years from the end of the last tax year they relate to
What it applies to
All required business records and supporting documents (books and records), unless the CRA gives written permission to destroy them earlier
Authority
CRA — Where to keep your records, for how long and how to request the permission to destroy them early
Source
Canada Revenue AgencyWhere to keep your records, for how long and how to request the permission to destroy them early · Date modified: 2026-08-03
Jurisdiction
Australia
Minimum retention period
5 years for most business records
What it applies to
Most business records kept for tax, super and registration obligations; the 5 years starts from when you got the records or completed the transactions or actions they relate to, whichever is later. Some records must be kept longer — for example company records and some employee records for 7 years
Authority
business.gov.au (Australian Government) — Record keeping
Source
Australian Taxation OfficeOverview of record-keeping rules for business (QC60718) — Five rules for record keeping · Last updated 18 June 2026
Jurisdiction
European Union (VAT)
Minimum retention period
No EU-wide period — each Member State sets its own storage period
What it applies to
Storage of copies of invoices issued and all invoices received by a taxable person, for supplies in that Member State's territory and invoices received by taxable persons established there
Authority
Council Directive 2006/112/EC (VAT Directive), Articles 244 and 247(1)
Source
EUR-Lex (Publications Office of the European Union)Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, consolidated text 02006L0112 — EN — 01.01.2025, Title XI Chapter 4 Section 3 (Articles 244, 247) · Consolidated text as at 01.01.2025 (original directive of 28 November 2006, OJ L 347, 11.12.2006, p. 1)

Figures confirmed against the linked official sources on . Thresholds and rates change, so check the source before relying on a figure for filing or a legal deadline. Invoity generates documents and does not provide tax, legal or accounting advice.

  • Every value here was read on the official page listed, fetched on 2026-09-15. Pages are updated without notice; re-verify before relying on a figure for a filing.
  • The IRS periods are periods of limitations tied to a specific return, not a flat 'keep invoices for N years' rule — which period applies depends on what was reported on that return, so a business may be under several of them at once.
  • The UK figures are the HMRC tax record rules. Other UK obligations (for example Companies Act and VAT record rules) can run to different lengths and are not covered here.
  • The ATO page itself warns that other regulators impose longer periods — it names ASIC's 7-year requirement for companies — and that several categories (depreciating assets, CGT assets, records reused in a later return) must be kept beyond 5 years.
  • The EU row is deliberately not a number: the VAT Directive sets the obligation to store invoices but Article 247(1) leaves the length to each Member State, so national periods (commonly but not universally in the 5-10 year range) must be checked in that country's own law, not inferred from the Directive.
  • This table covers tax record retention only. Company law, employment law, anti-money-laundering and sector regulators frequently require longer retention for the same documents.
  • Nothing here is tax or legal advice for a specific business; retention duties can be extended by an open audit, appeal, late filing or litigation hold.

Purchase Orders by the Numbers: Why the Paper Trail Pays Off

For US small businesses, a purchase order turns a verbal "yes" into an enforceable B2B commitment, and the data shows why that paper trail matters. According to the 2025 Intuit QuickBooks Small Business Late Payments Report, 56% of US small businesses are owed money from unpaid invoices, averaging $17,500 each. Late payment is the B2B norm, not the exception: the Atradius Payment Practices Barometer (US, 2024) found that half of all B2B invoices are overdue, and that bad debts average 8% of B2B credit sales. A clear purchase order, with agreed quantities, prices, and payment terms, gives small suppliers the documentation to chase overdue balances, settle disputes faster, and protect cash flow against those losses.

What a purchase order is and when to use one

A purchase order (PO) is a buyer's written commitment to purchase specific goods or services from a supplier at agreed quantities and prices. You issue it before the work or shipment happens, which is the opposite of an invoice. For US freelancers, contractors, and small businesses, a PO is useful any time you want a clear paper trail: ordering inventory or materials from a vendor, hiring a subcontractor for a defined scope, or buying equipment and supplies on credit terms. Once the supplier accepts it, the PO becomes a binding record both sides can reference. It also gives the seller a number to put on their invoice, which speeds up matching and payment later. Even sole proprietors benefit, because a PO sets expectations on price, quantity, and delivery before money changes hands.

What to include on a purchase order

A complete PO leaves no room for confusion. Start with a unique PO number and the order date at the top, then your business name, address, and contact details as the buyer, and the supplier's name and contact as the seller. Add a separate ship-to address if delivery differs from your billing address. The core is the line items: a description of each product or service, the quantity, the unit price, and the line total. Show a subtotal, any sales tax, shipping or handling, and the grand total in USD. Include the agreed delivery date, payment terms such as Net 30, and accepted payment methods. Add your Tax ID or EIN if the supplier needs it for their records, plus any notes covering shipping instructions or special conditions. A clear PO number is what links this order to the invoice you'll receive later.

How a purchase order differs from an invoice or receipt

These three documents mark different points in a transaction, and mixing them up causes payment delays. A purchase order comes first: the buyer creates it to request goods or services before anything is delivered or paid. An invoice comes next, created by the seller after delivering the order, requesting payment for what was supplied. A receipt comes last, issued by the seller as proof that payment was received. In short, the PO says "please send me this," the invoice says "here's what you owe," and the receipt says "you've paid." The PO number ties them together: the supplier references it on the invoice, and your accounting can match PO to invoice to receipt. If you need the other side of the transaction, Invoity also has free invoice and receipt generators that share the same PO number.

How to create a purchase order free on this page

You don't need accounting software to issue a professional PO. Enter your business details as the buyer and your supplier's information as the seller, then set a PO number and order date. Add each item or service with its quantity and unit price, and the subtotal, sales tax, and total calculate as you type. Set your delivery date, payment terms, shipping notes, and special instructions. Creating and previewing is free with no signup; PDF downloads cost $2.29 per document, or are included with Unlimited.

Frequently asked questions

How do I make a purchase order?

Start with a unique PO number, the order date, your business details as the buyer, and your supplier's details as the seller. List each item or service you're ordering with its quantity and unit price, then add the subtotal, sales tax, shipping, and total. Include the delivery date and payment terms. You can fill all of this in using the free generator on this page and download a PDF to send to your supplier.

Is a purchase order legally binding?

On its own, a purchase order is an offer to buy. It generally becomes a binding contract once the supplier accepts it, either by confirming the order in writing or by fulfilling it. To strengthen it, include clear terms such as quantities, prices in USD, delivery dates, and payment terms. For large or complex orders, many US businesses still sign a separate contract. If you're unsure about enforceability, ask an attorney.

What's the difference between a purchase order and an invoice?

A purchase order is created by the buyer before goods or services are delivered, to request and authorize the order. An invoice is created by the seller afterward, to request payment for what was delivered. The PO comes first and the invoice comes second, and they share the same PO number so accounting can match them. One asks for the order; the other asks to be paid for it.

Do I charge sales tax on a purchase order?

As the buyer issuing the PO, you don't charge sales tax; the supplier applies it on their invoice based on their state's rules and what's taxable. You can still show an estimated sales tax line on the PO so the total reflects what you expect to pay. If your purchase qualifies for a resale or tax exemption, give the supplier the proper exemption certificate. Check your state's rules or ask an accountant.

Do small businesses and freelancers really need purchase orders?

They're optional but useful. A PO creates a clear record of what was ordered, at what price, and on what terms before any money moves, which prevents disputes over scope or cost. It also gives suppliers a reference number that speeds up invoicing and payment. Even as a sole proprietor, issuing a PO for larger orders or new vendors keeps your purchasing organized and your records audit-ready at tax time.

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