Step 5: Invoice USAC

The applicant will choose from two methods of invoicing: the FCC Form 472 (Billed Entity Applicant Reimbursement (BEAR) Form) or the FCC Form 474 (Service Provider Invoicing (SPI) Form). Beginning in Funding Year (FY) 2026, E-Rate program applicants are required to select their preferred invoicing mode on their FCC Form 471 but have the option to change their mode later. [See applicant invoicing page.]

If the applicant chooses the SPI method, the service provider will file an FCC Form 474 to request reimbursement from USAC for the discounted portion of costs for eligible equipment and services approved on the FCC Form 471 and provided to the applicant. The service provider must provide the equipment and services and bill the applicant for their non-discounted share before submitting an SPI Form to USAC. The applicant is obligated to pay their share.

When to File the FCC Form 474 (SPI Form)

The FCC Form 474, or SPI Form, can be filed after all the following items are complete:

• The applicant received a Funding Commitment Decision Letter (FCDL) with a positive funding commitment.
• The applicant has filed and USAC has successfully processed an FCC Form 486 (Receipt of Service Confirmation and Children’s Internet Protection Act Certification Form).
• The service provider has filed an FCC Form 473 (Service Provider Annual Certification (SPAC) Form) for that funding year.
• Eligible equipment was delivered and/or services have started.
• The service provider has billed the applicant for the non-discount share of costs for the approved eligible equipment and services.
• The service provider has billed the applicant for any costs for the ineligible portion of equipment and services.
• The service provider has filed an FCC Form 498 and obtained a 498 ID/SPIN.
• The service provider has set up an account within the E-Rate Productivity Center (EPC).

Service Provider can file the SPI Form as often as they wish (e.g. monthly, bimonthly, quarterly, annually). However, they must first bill the applicant for the cost of the non-discounted share of the equipment and services included on the SPI Form.

Invoice Filing Deadlines

In a May 2026 Order, FCC 26-30, the FCC modified the invoice deadline rule, 47 CFR 54.514(a) with changes effective June 18, 2026. Under the amended section 54.514 of E-Rate’s rules, the Invoice Deadline Date (IDD) is no later than the latest of the following:

• 120 days after the last date to receive service (or service delivery deadline).
• 120 days after the date of the Funding Commitment Decision Letter.
• 120 days after the date of an RFCDL approving a post-commitment request or appeal of a previously denied or reduced funding request that is impacting requests for reimbursement.
• 60 days after the date of the first notification of a denial or reduction of a timely filed request for reimbursement.

Upon request, applicants and service providers are entitled to a one-time, 120-day deadline extension per FRN. The request must be made before, or within 15 days after, the original IDD.

How to File FCC Form 474 (SPI Form)

Service providers have two options for completing and submitting the SPI Form:

• Option 1: individual forms in the E-Rate Productivity Center (EPC).
• Option 2: Service Providers who have large numbers of Funding Request Numbers (FRNs) or invoices may opt to file through the Electronic Invoicing process, which allows for bulk upload of invoices.

The steps your organization took to obtain a 498 ID/SPIN have prepared you to file the SPI Form in EPC. As a user, you must request the appropriate user rights to submit or certify invoices from your account administrator.

USAC issues a remittance statement to the service provider after processing the SPI Form. This notice provides an explanation of SPI payments made to the banking account associated with the service provider’s approved 498 ID/SPIN, as found on their approved FCC Form 498. The Invoice Decision Code table describes the most common invoice decision codes in plain language. For detailed information on disbursements issued, view the Invoicing section of the Tools page.

Visit our How to File the FCC Form 474 in EPC webpage for resources about how to file the SPI Form in EPC.

Invoice Status Report

After processing your SPI Form, USAC issues an Invoice Status Report via email. If there is a reduction or denial of the amount on the SPI form, you can refer to the invoice error code(s) featured on the letter for more information.

Next Step

For many service providers, invoicing is the last step in the process. However, if you have changes, corrections, or other activities outside of the regular application process, you should review the information in Post-Filing Corrections and Other Considerations. If you disagree with USAC’s decision to modify or deny an invoice, you may file an appeal.