New resource: aws_invoicing_invoice_unit

[YakDriver]

Rollback Plan

If a change needs to be reverted, we will publish an updated version of the library.

Changes to Security Controls

Are there any changes to security controls (access controls, encryption, logging) in this pull request? If so, explain.

Description

Adds support for the aws_invoicing_invoice_unit resource to manage AWS Invoice Units for organizational billing.

AWS Invoice Units are a new organizational billing feature that allows enterprises to separate invoicing within a single AWS Organization, eliminating the need for multiple separate Organizations to achieve complex funding requirements. This resource enables Terraform users to programmatically create and manage invoice units, which group specific AWS accounts together for consolidated billing while sending invoices to designated receiver accounts.

Key Features:

• Create and manage invoice units with designated receiver accounts
• Configure linked member accounts for consolidated billing
• Support for tax inheritance settings and descriptive metadata
• Full Terraform lifecycle support (create, read, update, delete, import)
• Comprehensive tagging support

Example Usage:

resource "aws_invoicing_invoice_unit" "example" {
  name             = "production-unit"
  invoice_receiver = "123456789012"
  
  rule {
    linked_accounts = ["098765432109", "567890123456"]
  }
  
  tags = {
    Environment = "production"
  }
}

This addresses a significant pain point for large organizations with complex cost allocation needs, as previously they had to maintain entirely separate AWS Organizations just to achieve separate invoicing.

Relations

Closes #40844
Closes #41824
Relates #40900

References

Output from Acceptance Testing

To run the acceptance test, you'll need an AWS Organizations setup with multiple accounts (can be main org and one linked):

Create member accounts (if needed):

# Create linked account  
aws organizations create-account --email "linked-account@example.com" --account-name "Linked Account"

# List accounts to get account IDs
aws organizations list-accounts --query 'Accounts[?Name==`Invoice Receiver Account` || Name==`Linked Account`].[Id,Name]' --output table

Set environment variables:

export INVOICING_INVOICE_RECEIVER_ACCOUNT_ID="123456789012"  # Account ID that will receive invoices (org acct)
export INVOICING_INVOICE_LINKED_ACCOUNT_ID="098765432109"   # Account ID to be linked to the invoice unit

Note: The test will be skipped if either environment variable is not set. Both accounts must be part of your AWS Organization and you must have appropriate billing permissions in the management account.

% make t T=TestAccInvoicingInvoiceUnit_basic K=invoicing
make: Verifying source code with gofmt...
==> Checking that code complies with gofmt requirements...
make: Running acceptance tests on branch: 🌿 f-aws_invoicing_invoice_unit 🌿...
TF_ACC=1 go1.24.8 test ./internal/service/invoicing/... -v -count 1 -parallel 20 -run='TestAccInvoicingInvoiceUnit_basic'  -timeout 360m -vet=off
2025/10/31 11:49:37 Creating Terraform AWS Provider (SDKv2-style)...
2025/10/31 11:49:37 Initializing Terraform AWS Provider (SDKv2-style)...
=== RUN   TestAccInvoicingInvoiceUnit_basic
=== PAUSE TestAccInvoicingInvoiceUnit_basic
=== CONT  TestAccInvoicingInvoiceUnit_basic
--- PASS: TestAccInvoicingInvoiceUnit_basic (13.08s)
PASS
ok  	github.com/hashicorp/terraform-provider-aws/internal/service/invoicing	18.573s

[github-actions]

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[YakDriver]

Latest after changes:

% make t T=TestAccInvoicingInvoiceUnit_basic K=invoicing                   
make: Verifying source code with gofmt...
==> Checking that code complies with gofmt requirements...
make: Running acceptance tests on branch: 🌿 f-aws_invoicing_invoice_unit 🌿...
TF_ACC=1 go1.24.8 test ./internal/service/invoicing/... -v -count 1 -parallel 20 -run='TestAccInvoicingInvoiceUnit_basic'  -timeout 360m -vet=off
2025/10/31 17:35:51 Creating Terraform AWS Provider (SDKv2-style)...
2025/10/31 17:35:51 Initializing Terraform AWS Provider (SDKv2-style)...
=== RUN   TestAccInvoicingInvoiceUnit_basic
=== PAUSE TestAccInvoicingInvoiceUnit_basic
=== CONT  TestAccInvoicingInvoiceUnit_basic
--- PASS: TestAccInvoicingInvoiceUnit_basic (13.90s)
PASS
ok  	github.com/hashicorp/terraform-provider-aws/internal/service/invoicing	19.366s

[gdavison]

A few comments

[gdavison]

Consider implementing Resource Identity. Because of the environment variables used in the tests, you'll likely have to create the tests manually by setting the annotation @Testing(identityTest=false)