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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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X12 170 — Revenue Receipts Statement

The 170 documents a statement of tax or non-tax receipts from a government agency: revenues collected, period, sources, breakdown by fund.

Purpose

The 170 is used by government agencies (US Treasury, state revenue departments, county recorders) to transmit revenue statements to consolidated budget services. It carries the receipt type (property tax, recording fee, fine, fee), the period, gross amount, refunds, and net amount per receiving fund.

It feeds public accounting systems (DoD GFEBS, Treasury IPAC, state ERPs) and budget consolidation. Acknowledged by 997 and may trigger an 824 if accounting discrepancies are detected.

Envelope structure

The 170 travels within the three X12 envelope levels (ISA/IEA, GS/GE with functional group RR, and ST/SE). Didactic example in release 004010:

x12 example-170.x12 
ISA*00*          *00*          *ZZ*COUNTYTAX     *ZZ*STATETREAS    *260514*1200*U*00401*000000170*0*P*>~
GS*RR*COUNTYTAX*STATETREAS*20260514*1200*1*X*004010~
ST*170*0001~
BGN*00*RR-2026-Q1*20260514~
N1*PR*COUNTY ASSESSOR OFFICE*24*EIN-COUNTY~
DTM*RT*20260101~
DTM*RT*20260331~
LX*1~
REF*ZZ*PROPERTY-TAX-RESIDENTIAL~
AMT*ZZ*4250000.00~
LX*2~
REF*ZZ*RECORDING-FEES~
AMT*ZZ*128000.00~
SE*11*0001~
GE*1*1~
IEA*1*000000170~

Common segments

  • Header — ST, BGN (Beginning Segment), DTM*RT (period start / end).
  • Agency — N1*PR (Reporting Agency) with EIN or jurisdiction code.
  • Receipts — repeated LX loop: REF (receipt category), AMT*ZZ (amount), AMT*N9 (refunds).
  • Fund — N1*FN for receiving fund (general fund, special fund).
  • Summary — SE.

Common pitfalls

  • Gross vs net: the 170 must separate gross (collected) and refunds; a single aggregated AMT*ZZ hides returns and breaks reconciliation.
  • Fiscal period: DTM*RT is the receipt period; some states use a July-June fiscal year, others calendar. Wrong calendar = wrong quarter in consolidation.
  • Receipt category: use the NACUBO / GFOA code list or the state nomenclature; a home-grown code breaks budget aggregation.

Documentation

The code 170 and the name Revenue Receipts Statement are public and listed on x12.org/products/transaction-sets. The complete structure of loops, qualifiers and code lists is distributed by DISA via the proprietary Implementation Guides (TR3). ediverse.io covers only public concepts, the envelope and didactic examples.