L1 and H1B are two different types of visas that are available to people who want to work in the United States. An L1 visa is a nonimmigrant visa that is available to individuals who work for a company that has operations in both the United States and another country, and who want to come to the United States to work for that company. An H1B visa, on the other hand, is a nonimmigrant visa that is available to individuals who have a job offer from a U.S. employer in a specialty occupation.