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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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Foundations

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Standards

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Flagship messages

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Tools

X12 825 — Tax Information Exchange

The 825 transmits a tax information exchange — resident, transactions, account balances — between tax administrations under CRS / FATCA or similar agreement.

Purpose

The 825 documents automatic exchange of tax information (AEoI): taxpayer identity, account type, balances, interest, dividends, gross proceeds. It serves primarily OECD CRS and US FATCA exchanges between tax authorities.

It feeds international anti-tax-evasion efforts. Acknowledged by 997. Often carried in CRS / FATCA XML but the EDI variant exists for intra-US.

Envelope structure

The 825 travels within the three X12 envelope levels (ISA/IEA, GS/GE with functional group TX, and ST/SE). Didactic example in release 004010:

x12 example-825.x12 
ISA*00*          *00*          *ZZ*USIRS         *ZZ*STATETAX      *260515*1030*U*00401*000000825*0*P*>~
GS*TX*USIRS*STATETAX*20260515*1030*1*X*004010~
ST*825*0001~
BGN*00*TX-EXC-2026-9911*20260515~
N1*TR*US INTERNAL REVENUE SERVICE*24*EIN-IRS~
N1*RE*TEXAS COMPTROLLER*24*EIN-TX-COMPT~
NM1*IL*1*WILLIAMS*SARAH*L***34*SSN-PARTIAL~
REF*ZZ*ACCOUNT-INTEREST-2025~
AMT*II*8500.00~
DTM*090*20250101~
DTM*036*20251231~
SE*10*0001~
GE*1*1~
IEA*1*000000825~

Common segments

  • Header — ST, BGN.
  • Authorities — N1*TR (Tax Reporter), N1*RE (Receiving Entity).
  • Taxpayer — NM1*IL.
  • Type / amount — REF*ZZ, AMT*II (Interest Income).
  • Period — DTM*090 / DTM*036.
  • Summary — SE.

Common pitfalls

  • Residency vs citizenship: in the US, citizenship triggers tax obligations even offshore; a 825 carrying only residence misses citizens.
  • Crypto inclusion: since 2023, the IRS requires reporting of crypto transactions; a traditional 825 without crypto coverage is non-compliant.
  • Privacy / OFAC overlap: a 825 may conflict with OFAC restrictions on certain jurisdictions — always check the sanctions list.

Documentation

The code 825 and the name Tax Information Exchange 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.