Edit the file/vendor/magento/module-sales/Model/Order/Pdf/Items/Invoice/DefaultInvoice.php
Inside function draw(), remove/comment following code:
// draw SKU
$lines[0][] = [
'text' => $this->string->split($this->getSku($item), 17),
'feed' => 290,
'align' => 'right',
];
To remove the SKU header in table header, edit the file/vendor/magento/module-sales/Model/Order/Pdf/Invoice.php
//$lines[0][] = ['text' => __('SKU'), 'feed' => 290, 'align' => 'right'];
and copy the file vendor/magento/module-sales/view/frontend/templates/email/items/order/default.phtml
to app/design/your/theme/Magento_Sales/templates/email/items/order/default.phtml
and remove the code
<p class="sku"><?= /* @escapeNotVerified */ __('SKU') ?>: <?= $block->escapeHtml($block->getSku($_item)) ?></p>
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