My company purchased accounting, auditing, and bookkeeping services from three countries: $2 mil. from Norway, $1 mil. from the United Kingdom, and $800 thous. from Venezuela (totaling $3.8 million). How should I report this on the BE-25?

You have a few options. You could report this data on Schedule B under transaction code 1, accounting, auditing, and bookkeeping, and list the country detail. Because the total purchases of this particular type of service totaled less than $4 million, you have a second option of reporting this data on Schedule B under transaction code 1, accounting, auditing, and bookkeeping services, without the country detail and reporting the total purchases of accounting, auditing, and bookkeeping services on line 32. Finally, you have the option of not reporting these transactions. 

I have transactions with countries that are not listed on the BE-25. Should I include those on the survey?

Yes, include services transactions that you have with all countries (even those that are not listed on the form). Write in the names of the countries on the lines below where it says “Other-Specify.” If you run out of space, use the overflow sheets provided or write the data on a separate sheet of paper, making sure that you list the proper service type with the proper country. 


View and print all FAQs related to the BE-25 survey (PDF)

How do I indicate what type of services I am selling/purchasing on the BE-25?

On pages 3 and 4 of the survey, each type of service and intangible asset covered by the survey has a number corresponding to it (for example, accounting, auditing, and bookkeeping are reported under transaction code 1). If you sold accounting, auditing, and bookkeeping services, in the space provided below “Transaction Code” in column three of Schedule A, you would enter the transaction code 1 for accounting, auditing, and bookkeeping. If you check the “yes” box in Step 2, then enter the transaction code associated with that service on Schedule A (U.S.

I do not meet BE-12 filing requirements. Do I have to file a BE-12 survey?

If you were notified by BEA to file a BE-12 survey, but your business does not meet the filing requirements, the BE-12 Claim for Not Filing must be submitted.

BE-12 forms are accepted through eFile at www.bea.gov/efile. In addition, fillable PDFs of the forms are available on BEA's website at www.bea.gov/be12.

If you were NOT notified by BEA to file a BE-12 survey, and you do NOT meet BE-12 filing requirements, no action is necessary.

How should transactions with international organizations be reported on the BE-25?

International organizations (such as the United Nations, the World Bank, and the International Monetary Fund) are, according to balance of payments conventions, considered foreign entities, even if they are headquartered in the United States. Transactions with these organizations should be reported on the BE-25.


View and print all FAQs related to the BE-25 survey (PDF)